PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM

The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organiz...

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Autores principales: Z. M. Korzovatykh, I. S. Rezonkina
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Lenguaje:RU
Publicado: Publishing House of the State University of Management 2019
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Acceso en línea:https://doaj.org/article/bef234d093de4f8eb94327df20f50227
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spelling oai:doaj.org-article:bef234d093de4f8eb94327df20f502272021-12-03T07:43:28ZPECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM1816-42772686-841510.26425/1816-4277-2019-5-145-150https://doaj.org/article/bef234d093de4f8eb94327df20f502272019-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1473https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organizing responsibility centers of organizations of the confectionery industry has been proposed. Building a management accounting system, taking into account the identified features, ensures its effective functioning and improves the quality of management decisions, as well as profit growth and cost reduction.Z. M. KorzovatykhI. S. RezonkinaPublishing House of the State University of Managementarticlemanagement accountingelements of the management accounting systemresponsibility centersorganizations of the confectionery industryfeatures of organizations influencing the management accounting systemSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 145-150 (2019)
institution DOAJ
collection DOAJ
language RU
topic management accounting
elements of the management accounting system
responsibility centers
organizations of the confectionery industry
features of organizations influencing the management accounting system
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle management accounting
elements of the management accounting system
responsibility centers
organizations of the confectionery industry
features of organizations influencing the management accounting system
Sociology (General)
HM401-1281
Economics as a science
HB71-74
Z. M. Korzovatykh
I. S. Rezonkina
PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
description The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organizing responsibility centers of organizations of the confectionery industry has been proposed. Building a management accounting system, taking into account the identified features, ensures its effective functioning and improves the quality of management decisions, as well as profit growth and cost reduction.
format article
author Z. M. Korzovatykh
I. S. Rezonkina
author_facet Z. M. Korzovatykh
I. S. Rezonkina
author_sort Z. M. Korzovatykh
title PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
title_short PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
title_full PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
title_fullStr PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
title_full_unstemmed PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
title_sort peculiarities of confection industry organizations, influencing the construction of management accounting system
publisher Publishing House of the State University of Management
publishDate 2019
url https://doaj.org/article/bef234d093de4f8eb94327df20f50227
work_keys_str_mv AT zmkorzovatykh peculiaritiesofconfectionindustryorganizationsinfluencingtheconstructionofmanagementaccountingsystem
AT isrezonkina peculiaritiesofconfectionindustryorganizationsinfluencingtheconstructionofmanagementaccountingsystem
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