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International Accounting
 

Diagnostics and reengineering of management accounting system in organizations of wholesale trade

Vol. 14, Iss. 20, MAY 2011

Available online: 17 May 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

Zhminko S.I. Doctor of Economic Science, Professor Head of sub-faculty «Audit», Kuban State Agricultural University
Audit2010kubsau@rambler.ru

Lyubushkin A.A. Assistant of sub-faculty «Audit», Kuban State Agricultural University
alyudushkin@rambler.ru

In the article it was offered the author’s technique of the diagnostics of functioning management accounting system in organizations of wholesale business. This technique is necessary and sufficient for complex and rational reengineering of management accounting system based on toolset coordinated with management functions. There was created the model of informational correlation of diagnostics and reengineering of management accounting system.

Keywords: management accounting system, wholesale trade, diagnostics of accounting system, reengineering of management accounting system

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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