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International Accounting
 

Conceptual model of the administrative account on the basis of methodology АВСМ

Vol. 14, Iss. 29, AUGUST 2011

Available online: 4 August 2011

Subject Heading: Account problems

JEL Classification: 

Maslova T.S. Cand.Econ.Sci., the senior lecturer of chair of accounting, the economic analysis and audit, the Nizhniy Novgorod state university of N.I.Lobachevsky - National research university
maslov.o@mail.ru

Moskunova E.A. the competitor of chair of accounting, the economic analysis and audit, the Nizhniy Novgorod state university of N.I.Lobachevsky - National research university
moskalen@yandex.ru

In article new functions of the administrative account are formulated. The conceptual model of the administrative account using methodology of the account and management on the basis of kinds of activity is offered.

Keywords: the concept, model, the administrative account, planning, expenses, resources, an activity kind

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

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