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Economic Analysis: Theory and Practice
 

Development of concept of accounting of redundant system of a commercial organization

Vol. 8, Iss. 3, JANUARY 2009

Available online: 18 September 2009

Subject Heading: Reserve registration system

JEL Classification: 

Dmitrichenko E.D. Don State Agrarian University ;

Formation of reserves is a necessary condition to ensure stable state of an enterprise in unstable market environment. The article considers evolution of concept of accounting of reserve system of a commercial organization in section of three stages. Problem areas of reserve system are highlighted. The notions reserves and reserve system as a complex of interconnected units are examined.

Keywords: system, reserve, accounting, development, commerce, organization, market, evolution, complex

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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