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International Accounting

36(234) - 2012 September

Technique of creation of unified directories of analytical accounting of business processes of company

Vol. 15, Iss. 36, SEPTEMBER 2012

Available online: 4 October 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification:

Zyrianova T.V. Doctor of Economic Sciences, Professor, Head of department "Accounting, Analysis and Audit", the Ural Institute - branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
tatyana.zyrianova@uapa.ru

Tarnovskaya Y.S. PhD in Economics, Associate Professor of department "Accounting, Analysis and Audit", the Ural Institute - branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
yulia.tarnovskaya@uapa.ru

In the article the important parameter of integration of automated control systems by the enterprise, making its basis - development of a technique of creation of the unified directories of the analytical accounting of business processes of the company is considered. Formation of system directories should be effective from the viewpoint of the accounting process and respond the basic needs of the company's management.

Keywords: management accounting, financial accounting, integration, automation, financial responsibility centers, cost centers, organizational structure, financial structure, cost items, chart of accounts for financial accounting, management accounting chart of accounts, the directory

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

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