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International Accounting
 

Organization of application of method of reverse calculation (to be continued)

Vol. 16, Iss. 25, JULY 2013

Available online: 30 June 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Chernenko A.F. Doctor of Economic Sciences, Professor of the Department of Marketing and Management, the South Urals State University
2052@bk.ru

Afonina O.A. Chief of the Bureau of Financial Analysis and Planning, the Central Research Institute of Chemistry and Mechanics
Xano4ka@yandex.ru

In the article the order and information support of a method of the return accounting used in the conditions of the full reporting before the customer for expenses, suffered within implementation of the order, impossibility of inappropriate use of the funds allocated to order, and also impossibility of increase of level of gross profit is considered. The order of application of a method of the reverse calculation in system of formation of the budget is given.

Keywords: method, reverse calculation, expenses, order, centre of the responsibility, account, cost price

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

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