Kondrashova O.R.Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation olga_kondrashova_74@mail.ru
Importance The article investigates the issues and methods of organizing and keeping segment accounting and financial reporting by integrating management and financial accounting. Objectives The research determines specific aspects of consumer society and their impact on setting up the segment accounting practice. It also identifies and classifies segments as items of financial and management accounting for purposes of consumer societies and indicates data generation stages per segment. Methods The research relies upon general scientific methods, i.e. systems approach, logic generalization, analysis, synthesis, observation. Results I formulated the basic framework for setting up an integrated system of management and financial accounting to obtain segment information in financial statements of cooperative organizations. Conclusions and Relevance Considering the specifics of cooperative organizations’ activities, I would recommend to apply a new classification group of responsibility centers in their management accounting and expand the system and composition of segments, thus creating a management information system in the consumer cooperation sector for effective business and meeting the social purpose.
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