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Financial Analytics: Science and Experience
 

Centralized accounting in Russia

Vol. 4, Iss. 38, OCTOBER 2011

Available online: 24 October 2011

Subject Heading: Economy questions

JEL Classification: 

Оvchinnikova S.V. the chief of a department of financial maintenance of management of Federal exchequer on the Samara region
SWO1967@yandex.ru

In connection with the continuous reform in the sphere of conducting bookkeeping calculation in the establishments of budgetary sphere a question of the organization of the centralized bookkeeping remains urgent. In the article the analysis of the diverse variants of the centralization of calculation is given. The conclusion is made that each state (municipal) establishment has the capability of the selection of the diagram of the organization of the centralized bookkeeping in accordance with those tasks, which stand before them.

Keywords: bookkeeping calculation, centralization, control

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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