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Електронний архів Житомирського державного технологічного університету

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Title ????????????? ????? ?? ???????? ???????????????? ?? ????????????? ??????? ????????
Managerial accounting for centers of responsibility for wholesalers
 
Creator ??????, ?.?.
Chernin, O.Ya.
 
Subject ?????? ????????
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wholesale
management accounting
responsibility centers
internal reporting
 
Description ?????????? ??????????? ??????????? ?????? ?? ???????? ???????????????? ?? ????????????? ??????? ????????, ?? ???????? ?????????????? ???????????????? ?????????? ??????????? ??????????? ?? ????????? ????????????? ??????, ????????? ?????? ?? ???????? ?????????? ?????????? ? ?????????? ???????? ???????????? ?????????? ???????????? ?????????????? ??????? ????????????????. ?????????? ???????? ??????? ?????? ????????????????? ?? ??????????? ??????????? ??????? ??????? ?? ???? ???????????, ??????????????? ???? ??????? ???????????????? ?? ????? ??????????? ?????? ?? ???????? ???????????????? ?? ????????????? ??????? ????????. ???????????????? ???? ??????? ???????????????? ??????????? ??????? ???????? ?? ????????????? ????????????? ???????????? ??????????? ?????????? ??????? ????????????????. ? ????? ?????????? ???????????? ???????? ?? ???????? ?????????? ??????????? ??????????? ?????? ???????????????? ???????????? ??????? ???????? ????????????? ????? ??????????? ????????? ?? ??????? ?????????? ??????? ???????????????? ?? ???????????? ?? ??????????????.
The features of accounting responsibility centers to wholesalers, allowing you to specify the unit managers responsible for decision-making, improve the quality and accuracy of planning activities and establish incentive mechanism to enhance the functioning of responsibility centers. The essence of the concept of ?responsibility center? and found no single approach to its interpretation, codified types of responsibility centers and stages of accounting responsibility centers of wholesale trade. The characteristic types of responsibility centers of wholesale trade and suggested documentation to ensure coordination of activities of responsibility. In order to exercise operational control over the proper exercise of powers delegated responsibility centers wholesalers proposed internal reporting forms and the procedure for reporting centers responsible for the results of their operation.
 
Date 2016-03-22T13:41:37Z
2016-03-22T13:41:37Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2195
 
Language uk
 
Relation ?????? ????: ?????: ?????????? ?????;3(69)
 
Publisher ????