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Economic Analysis: Theory and Practice
 

Principle of segmentation in management of the enterprise

Vol. 9, Iss. 8, MARCH 2010

Available online: 11 March 2010

Subject Heading: SEGMENTAL ANALYSIS

JEL Classification: 

Chikisheva A.N. the assistant of the department of bookkeeping calculation, economic analysis and Audit, Vyatka State University of Humanities
anianikolaevna@mail.ru

On the basis of the study of history and prerequisites of the appearance of strategy of segmenting, concept SBS, segmental economic analysis and segmental bookkeeping calculation the author makes conclusion about the generality of their sources and formulates the principle of segmentation in management of enterprise, which must contribute to further development of the theories indicated and optimization of their application in the practical activity of enterprises.

Keywords: segment, segmental analysis, strategy of the segmenting, strategic business - segments. segmental accounting

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

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