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International Accounting
 

Formation of information base of analysis of efficiency of import operations in system of management accounting of foreign trade activity

Vol. 15, Iss. 30, AUGUST 2012

Available online: 9 August 2012

Subject Heading: Account problems

JEL Classification: 

Rybalko O.A. PhD in Economic Sciences, Associate Professor, Head of department "Accounting and Audi", the Perm State Agricultural Academy
rubalkohome@yandex.ru

Formation of information base of the analysis of efficiency of import operations at modeling stage of management accounting system of the import operations, focused on rules of the International Standards is considered. The characteristic of each stage of formation of system of management accounting of import operations is given: from task statement before its realization.

Keywords: information base of analysis, efficiency, import, operation, management accounting, business process, center, responsibility, register

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

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