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International Accounting
 

Improving the system of management accounting in aquaculture organizations

Vol. 15, Iss. 27, JULY 2012

Available online: 19 July 2012

Subject Heading: Account problems

JEL Classification: 

Kostyukova Е.I. Doctor of Economic Sciences, Head of department "Managerial accounting", the Stavropol State Agrarian University
Elena-Kostyukova@yandex.ru

Galilova R.I. PhD in Economics, Assistant of department "Economic Analysis and Audit", the Stavropol State Agrarian University
galilova-raisa@mail.ru

In modern conditions the special attention is given to questions of improvement of system of management accounting at the enterprises. In the article specific features of the aquaculture organizations are considered and their influence on creation of management accounting system is defined, the calculation articles of expenses, model of management accounting are offered.

Keywords: management accounting, calculation articles, objects of expenses, calculation technique, model of management accounting, accounting of expenses

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

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