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Economic Analysis: Theory and Practice
 

The components of common accounting policy for the purposes of agricultural holdings management accounting

Vol. 10, Iss. 3, JANUARY 2011

Available online: 21 January 2011

Subject Heading: Management accounting

JEL Classification: 

Gluschenko A.V. doctor of economical sciences, professor, head of the department of accounting, analysis and audit, Volgograd state university
audit@volsu.ru

Ermakova M.S. candidate of economic sciences, senior teacher of chair accounting, analysis and audit, Volgograd state university
audit@volsu.ru

In work the essence is opened and necessity of working out of a registration policy for the management account in agroholding is proved. Advantages and lacks of a choice of various variants of formation of a registration policy for the accounting and management account are analysed. Elements of a uniform registration policy for the management account of agroholding are defined.

Keywords: accounting policy, management accounting, agricultural holding, company, costs

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

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