Dolgikh T.S.Ural Social and Economic Institute (branch) Educational Institution of Higher Professional Education unions "Academy of Labor and Social Relations", Chelyabinsk, Russian Federation dolgihts@mail.ru
The article emphasizes that bread baking belongs to socially significant industry of national economy. Since, researches in an information enhancement management base for this industry entities assume prominence. The article reveals an interrelation between the managerial accounting elements system and the baking industry specifics: dependence of costs structure on the collection of recipes, wide range of products and need of daily refining of production schedules, possibility of raw materials usage and finished goods in subsidiary individual holdings, shelf life expiration and product sale timeline and using of the personified discounts system for buyers.
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