PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM
https://doi.org/10.26425/1816-4277-2019-5-145-150
Abstract
The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organizing responsibility centers of organizations of the confectionery industry has been proposed. Building a management accounting system, taking into account the identified features, ensures its effective functioning and improves the quality of management decisions, as well as profit growth and cost reduction.
About the Authors
Z. M. Korzovatykh
State University of Management
Russian Federation
Russian Federation
Korzovatykh Zhanna - Candidate of Economic Sciences
Moscow
I. S. Rezonkina
State University of Management
Russian Federation
Russian Federation
Rezonkina Irina - Master of degree
Moscow
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Review
For citations:
Korzovatykh Z.M., Rezonkina I.S. PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM. Vestnik Universiteta. 2019;(5):145-150. (In Russ.) https://doi.org/10.26425/1816-4277-2019-5-145-150
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