Managerial Accounting as a Conceptual Basis of Integrated Management System in Small Businesses (Kazakhstan's Agro-Industrial Sector)

Sandugash Tokenova

2015

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DOI 10.13187/er.2015.91.104

Data confidence 70 medium

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Abstract

The article consideres the modern scientific approaches to the integration of management systems, interpretation of the concepts of managerial accounting and understanding of management and accounting in small businesses.The article presents the main results of the analysis of Kazakhstan's agro-industrial sector problems, ways of their solution, based on international experience and the characteristics of Kazakhstan's small business entity.There is presented the authors' vision of ways to enhance the competitiveness of small farms.