Domestic practice of segmentary accounting and reporting

Автор: Konnova T.A., Pivkina M.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 12-1 (46), 2018 года.

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The article is devoted to the domestic practice of segmental accounting in the organization and the formation of segmental reporting. The place of segmental accounting and reporting in the system of accounting and reporting is determined. The rules and procedure for constructing segmental reporting in the organization are reflected.

Reporting segment, segmental accounting, management accounting, segment reporting, responsibility centers

Короткий адрес: https://sciup.org/170180757

IDR: 170180757   |   DOI: 10.24411/2411-0450-2018-10243

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