ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS

Author:

Adamova G. A.1

Affiliation:

1. State University of Management

Abstract

The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered.

Publisher

State University of Management

Reference7 articles.

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2. Adamova G. A. Ispol’zovanie klyuchevykh pokazatelei effektivnosti v organizatsii ucheta po tsentram finansovoi otvetstvennosti [Using of key performance indicators to organize accounting for financial responsibility centers], Aktual’nye problemy upravleniya – 2015: tezisy dokladov 20-i Mezhdunarodnoi nauchno-prakticheskoi konferentsii (Moskva, 25-26 noyabrya 2015 g.) [Actual management problems – 2015: Abstracts of the 20th International Scientific and Practical Conference, Moscow, November 25-26, 2015], M.: GUU [SUM], 2015, pp. 5-7.

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