Home  Journals  Economic Analysis: Theory and Practice  19(184) - 2010 July

The qualifying characteristic of the objects and the registration policy of the administrative accounting

Available online: 14 July 2010

Subject Heading: MANAGEMENT ACCOUNTS

JEL Classification: 

Working out of a registration policy for the aims of the administrative accounting is based on the interrelation of the financial and administrative accounting realized by means of a working book of accounts of the organization. Such interrelation gets a particular role at a substantiation of the qualifying characteristics and objects of the accounting in the agro-industrial complex organizations. Regulations on working out and substantiation of such registration policy are defined by norms of a typical Book of Accounts recommended for the organizations of agro-industrial complex. In the article the use of a standard method in the administrative accounting of the agro-industrial complex organizations is proved and the basic elements of a registration policy for the aims of the administrative accounting are defined.

Keywords: registration policy, administrative accounting, expenses, agro-industrial complex, ordering costs

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

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