Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

18(183) - 2010 June

Objectively-oriented approaches to preparation and presentation of register-analytical information of the external economic activity’s participants in context of harmonization of accounts practice

Vol. 9, Iss. 18, JUNE 2010

Available online: 8 June 2010

Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS

JEL Classification:

Trinka L.I. nandidate of economic science, associate professor Department of accounting and analysis, Krasnodar cooperative institute

Molchan A.S. nandidate of economic science, associate professor Department of finance and statistics, Krasnodar cooperative institute ;

Russian organizations keenly need the establishment of their own effective managing system of external economic activity, which should be based on unification of register-analytical data. It can be realized on the basis of development of “reduction” mechanism of register-analytical information in accounts. Such mechanism contributes to creation of self-arranged register-analytical system of organization’s management, able to react quickly and flexibly on external surroundings, and forming the basis for provision of effective mutually beneficial cooperation.

Keywords: information, accounts, normative-legal base, management accounts, transformation of accounts, aggregation, corrections, reclassification, management accounting

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

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