Management accounting in the system of information support of health resort organizations' activities (case study of Krasnodar region)
Автор: Urasova Natalia Grigorievna, Zhigalkina Irina Aleksandrovna
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Экономические науки
Статья в выпуске: 6, 2014 года.
Бесплатный доступ
The article defines the place of the management accounting in the information support of the management system of the health resort organizations. The authors consider the peculiarities of the health resort companies' activities, which affect the organization of management accounting, in particular, the assignment of responsibility centers. The system of accounting in accordance with the responsibility centers allows to expand the informational opportunities of the management accounting.
Resort, health resort complex, health resort organizations, health resort services, health resort voucher, management accounting, responsibility center, responsibility centers accounting, cost accounting item
Короткий адрес: https://sciup.org/14936802
IDR: 14936802
