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Economic Analysis: Theory and Practice
 

Creating an Integrated System for Financial and Management Records

Vol. 8, Iss. 8, MARCH 2009

Available online: 18 September 2009

Subject Heading: The financial and administrative account

JEL Classification: 

Zimakova L.A. Candidate of Economics, Assistant Professor, Belgorod State University ;

This article provides the conceptual basis for creating an integrated system of financial and managerial accounting. Namely, factors that predetermine the system creation; the basic integration principles; the developed system of integrated managerial accounting; possibility to use the current system of organising based on the appropriate financial accounting vision; the offered control system based on the modern methods of accounts correlation and the expenses recording system.

Keywords: finances, records, management, integration, accounts, sub-accounts

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

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