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.