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International Accounting
 

Development vector of active-adaptive accounting system in agro-industrial complex

Vol. 15, Iss. 31, AUGUST 2012

Available online: 15 August 2012

Subject Heading: Accounting problems

JEL Classification: 

Shirobokov V.G. Doctor of Economics Sciences, Professor, Head of department "Accounting and Audit", the Voronezh State Agricultural University named after Emperor Peter I
vladish@agroeco.vsau.ru

In the conditions of economic globalization the role of system of accounting in justification of the administrative decisions accepted by investors, creditors and the administrative personnel are increased. In the article the actions directed on reconstruction of accounting system for the purpose of ensuring of its active impact on object of management and environment are opened.

Keywords: active-adaptive accounting system, balance sheet summarizing, system of accounting records, statements of company, management accounting

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

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