ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS

The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The arti...

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Autor principal:	G. A. Adamova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	management accounting financial responsibility centers management structure target performance indicators cost control planning cost management Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/c4e9e0a67e4e499baad3ba275fbbcb5b
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id	oai:doaj.org-article:c4e9e0a67e4e499baad3ba275fbbcb5b
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spelling	oai:doaj.org-article:c4e9e0a67e4e499baad3ba275fbbcb5b2021-12-03T07:43:28ZACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS1816-42772686-841510.26425/1816-4277-2019-5-116-120https://doaj.org/article/c4e9e0a67e4e499baad3ba275fbbcb5b2019-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1468https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered.G. A. AdamovaPublishing House of the State University of Managementarticlemanagement accountingfinancial responsibility centersmanagement structuretarget performance indicatorscost controlplanningcost managementSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 116-120 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	management accounting financial responsibility centers management structure target performance indicators cost control planning cost management Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	management accounting financial responsibility centers management structure target performance indicators cost control planning cost management Sociology (General) HM401-1281 Economics as a science HB71-74 G. A. Adamova ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
description	The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered.
format	article
author	G. A. Adamova
author_facet	G. A. Adamova
author_sort	G. A. Adamova
title	ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
title_short	ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
title_full	ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
title_fullStr	ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
title_full_unstemmed	ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS
title_sort	actual problems of accounting organization on the financial responsibility centers
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/c4e9e0a67e4e499baad3ba275fbbcb5b
work_keys_str_mv	AT gaadamova actualproblemsofaccountingorganizationonthefinancialresponsibilitycenters
_version_	1718373595490549760

ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS

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