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International Accounting
 

Choice of the variant of contractual relations with raw materials suppliers of the fish processing enterprise

Vol. 15, Iss. 35, SEPTEMBER 2012

Available online: 27 September 2012

Subject Heading: Accounting problems

JEL Classification: 

Keldina L.I. Senior Lecturer of department "Economic Analysis, Accounting and Audit", the Nizhny Novgorod Commercial Institute
keldina@nnci.ru

One of effective tools of management of the organization nowadays is the rational contractual policy. In the article various variants of execution of obligations to suppliers of raw materials are considered, their influence on indicators of a financial condition the fish-processing enterprises is analyzed. The given approach promotes development of analytical functions of the accounting that is necessary for increase of its role in management of the organization.

Keywords: contractual policy, fish-processing enterprise, suppliers of raw materials, cost price of products, financial condition

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

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