PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM

• Main Authors: Z. M. Korzovatykh, I. S. Rezonkina
• Format: Article
• Language: Russian
• Published: Publishing House of the State University of Management 2019-06-01
• Series: Вестник университета
• Subjects: management accounting; elements of the management accounting system; responsibility centers; organizations of the confectionery industry; features of organizations influencing the management accounting system
• Online Access: https://vestnik.guu.ru/jour/article/view/1473

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.