Accounting policy as a constituent part of expenditure management systemJournal: Economics Bulletin of The National Mining University (Vol.43, No. 43)
Publication Date: 2013-10-08
Authors : Toporkova O. A.;
Page : 93-100
Keywords : accounting policy; pipe enterprise; the costs; accounting object; expenditure management system;
The accounting policy is considered as a set of alternative accounting decisions provided to the economic subject by existing legislation. The order of accounting policy formation is presented in accordance with the technological peculiarities of a pipe plant. It is established that the accounting policy makes the information base for management decisions.
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