Развитие управленческого учета на предприятиях потребительской кооперации как фактор повышения их конкурентоспособности
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КАРПЕНКО, О.. Развитие управленческого учета на предприятиях потребительской кооперации как фактор повышения их конкурентоспособности. In: Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova, 2013, nr. 12(2), pp. 47-49. ISSN 1857-1239.
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Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova
Numărul 12(2) / 2013 / ISSN 1857-1239

Развитие управленческого учета на предприятиях потребительской кооперации как фактор повышения их конкурентоспособности

Pag. 47-49

Карпенко О.
 
Полтавский университет экономики и торговли
 
Disponibil în IBN: 3 martie 2014


Rezumat

Management accounting is considered as a basis of improving the information base for decision-making. Weaknesses of information supply of separate enterprises of consumer cooperatives, the relationship between indicators of economic activity and the quality of accounting were identified. The concept that the management accounting becomess a mechanism through which resources and their use are assessed objectively was proved. Seven basic principles which the accounting system, which provides the information needed in a competitive environment, should correspond to, were formulated.

Cuvinte-cheie
management accounting, competitive environment,

consumer cooperation enterprises.