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International Accounting
 

Interrelationships of detail account information and used of control system

Vol. 16, Iss. 2, JANUARY 2013

Available online: 25 January 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Zimakova L.A. Doctor of Economics, Associate Professor of department "Accounting", the Belgorod State National Research University
zima@belnet.ru

Kostyakova Y.V. Graduate Student, the Belgorod State National Research University
Yul_Kos@mail.ru

In the article impact of basic principles of corporate associations in the direction of detail accounting information is considered. Characteristic features of subsystems of financial, management, tax accounting and the control system peculiar for centralized and decentralized (divisional and matrix) management models are described.

Keywords: decentralized management model, matrix management model, divisional management model, accounting system

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

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