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Economic Analysis: Theory and Practice
 

Management accounting and analysis of sales in organizations of wholesale trade

Vol. 8, Iss. 36, DECEMBER 2009

Available online: 25 December 2009

Subject Heading: ANALYSIS OF THE EFFECTIVENESS OF BUSINESS

JEL Classification: 

Lyubushkin A.A. graduate student, Kuban State Agricultural University
ALyubushkin@rambler.ru

In the article it was based the system of the base analytical indices required for operative sale management in aspects of the goods assortment, the income centers, relations with clients, using the trading discounts. For ensuring the operative formation of analytical indices it was offered methods of the management accounting of the sales for small and medium organizations of wholesale business.

Keywords: management accounting, management analysis, wholesale trade, sale management

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

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