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Accounting policy as a constituent part of expenditure management system

Journal: Economics Bulletin of The National Mining University (Vol.43, No. 43)

Publication Date:

Authors : ;

Page : 93-100

Keywords : accounting policy; pipe enterprise; the costs; accounting object; expenditure management system;

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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.

Last modified: 2015-04-29 05:38:22