The development of the system of accounting, control, analytical support, management tactics and development strategy of a large company оf holding type

Abstract

This article is based on the definition of key positions proposed by the author of vertical-horizontal operation of the Department coordinating JSC «RZD», combining the functions of accounting, control, analytical support, management tactics and development strategy of a large company of holding type. This article discusses the controversial aspects of the selection system of accounting and control and analytical support of management strategy and tactics of development of railway transport by all information flows in one using the automation of accounting, control, management processes, implementation of electronic document management, electronic financial and management reporting. The conclusions drawn are that the decision is strategically important and essential tasks of innovative development of JSC «RZD», requires improvement of their accounting information support, which in turn is impossible without development of methods of management costs, taking into account branch specificity of formation of the cost of rail transportation. The author offers methodicalsecurity projects (Development of KPI; financial Management and assurance Strategy development; Business planning; Operation of the Treasury; Cost management, etc.) that can greatly increase the informational efficiency of calculation.