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International Accounting
 

Application the process-oriented approach to management accounting in formation of business model of the organization

Vol. 16, Iss. 39, OCTOBER 2013

Available online: 28 October 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Kaspina R.G. Doctor of Economics, Professor, the Department of Management Accounting and Controlling, the Kazan (Volga region) Federal University
rosakaspina@yandex.ru

Khapugina L.S. Graduate Student, the Department of Management Accounting and Controlling, the Kazan (Volga region) Federal University
L9196886553@outlook.com

In the article the technique of generating information for decision-making on the basis of process-oriented method of accounting and the formation of the business model of the organization are considered. Existence of uniform strategy of management and business model disclosure in the reporting of the organization will allow to satisfy requirements of all types of users of information on organization activity.

Keywords: management accounting, activity-based management, business model, corporate information system, reporting

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

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