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International Accounting
 

Formation of system of management accounting at processing enterprises

Vol. 16, Iss. 36, SEPTEMBER 2013

Available online: 26 September 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Bashkatova T.A. PhD in Economics, Senior Lecturer of the Department of Economic Analysis and Audit, the Stavropol State Agrarian University
Bashkatovata@yandex.ru

Cherevko S.N. Graduate Student of the Department of business management accounting, Stavropol state agrarian University
cherevko-sn@mail.ru

In the article the factors causing features of management accounting in the processing enterprises which are structured on groups on a place of emergence and on kind of economic activity are allocated. The differentiation of system of management accounting of the processing enterprises depending on the extent of managing subject is offered.

Keywords: management accounting, processing enterprises, factors causing features of management accounting, differentiation of management accounting

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

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