The Features of Management Accounting in Appraisal Companies

Abstract

The aim of the study is to determine the specificity of management accounting in appraisal companies. Appraisal activity is one of the aspects of the multi-faceted concept of «appraisal», which also means the process of professional appraisal implemented by the appraiser, and applied economics with its own methodology, terminology, research principles, and professional opinion of the appraiser regarding the value of a particular object of appraisal. Methodology. This study uses a historical, systematic and integrated approach to the transfer of material. Transmission logic, which is the original definition of the basic concepts and further description of fundamentals of management accounting, allows understanding patterns and modern trends of appraisal activity. Certain provisions were used in the practice of a Limited Liability Partnership engaged in appraisal services. Research results obtained allow us to understand the nuances of management accounting to improve the performance of appraisal companies in the Republic of Kazakhstan. The scientific novelty of the research is that because of a theoretical study of management accounting, possible directions for increasing the wellness of appraisal companies are justified. Theoretical and practical significance of the study connect with the possibility of using the scientific results in the deals of the Ministry of Finance of the Republic of Kazakhstan and its structural subdivisions, the tax authorities at different levels, the Ministry of national economy of Kazakhstan. This fundamental research can be used as a basis for training specialists in the field of performance accounting.