English Russian
Journal Title
Scientific journal of the
theoretical and applied
researches
The News of Altai State University
Print ISSN 1561-9443
On-line ISSN 1561-9451
Issues list
Content of 2-1(74) 2012
Arts
Culturology
Economy
Jurisprudence
Pedagogics
Philology
Philosophy
Psychology
Sociology
 
2-1(74)2012
Economy

Previous | Next
 
E.V. Kaptilovich

Management Accounting of Expenses in Retail Trade

The features of forming the system of the registration-analytical providing of retail business enterprise assisting promoting decision of effective management are considered in the article. The special attention is spared to the account of charges on trade-technological processes and cooperation of responsibility centers. It is offered to use the set of accounts for administrative account of charges on such processes, as: purchase, storage, sale and administration, that will allow to obtain information, necessary for placing priorities in activity of organization, planning further work, forming informative base for making decision, estimating perspective of directions of development, providing control after execution adopted decision.
Key words: process account, registration-analytical system of organization, registration-analytical providing of management, book-keeping information, opening of information, trade-technological process.

Full text at PDF, 215Kb. Language: russian.

Print Edition of "The News of Altai State University" copyright 1996-2012 Altai State University.
All rights reserved. Any of parts of a journal or edition as a whole cannot be reprinted without the written sanction of the authors or publisher. On purchase of a journal to address to ASU publishing house:
Altai State University. 656039, 66 Dimitrova street, Barnaul, Russia. Telephone + 7 (3852) 366351.