THE EVALUATION METHODS OF ITEMS OF BUSINESS OPERATIONS IN THE MODERN CONCEPTS OF MANAGEMENT ACCOUNTING

Journal: The Way of Science (Vol.1, No. 20)

Publication Date: 2015-10-30

Authors : Degaltseva Zh.V.; Halturina A.V.;

Page : 52-55

Keywords : agriholdings and agribusiness unions; management accounting concepts; item of business operations; recognition and evaluation methods.;

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Abstract

This article deals with the basic concepts of management accounting development in agriholdings and agribusiness unions using an analytical cluster. The author’s interpretation of evaluation methods of the items of business operations according to the accepted concept, as well as the dependence of the order on accounting policy from the principles of the used concept

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THE EVALUATION METHODS OF ITEMS OF BUSINESS OPERATIONS IN THE MODERN CONCEPTS OF MANAGEMENT ACCOUNTING

Abstract

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