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International Accounting
 

Accounting as a basis of the results of economic calculation

Vol. 15, Iss. 13, APRIL 2012

Available online: 2 April 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Sytnik O.E. PhD in Economics, associate professor of department “Financial Accounting”, Stavropol State Agrarian University
sytnikoe@gmail.com

In the article process of formation of system of financial - economic indicators of the management and financial account as management tool is presented. The formed system allows to represent all economic processes in the form of calculations of result of managing of the economic subject and liquidation in management process.

Keywords: management, management accounting, financial accounting, expenses, income, control

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

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