THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS
Trade organizations in modern conditions of managing has significantly increased the role of profit. Search of reserves of increase in profit and profitability is possible only on the basis of analysis and economic justification of expenses and income. These categories are the main objects of manage...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/531 |
| _version_ | 1797965717641887744 |
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| author | O. Andreeva O. Diakonova |
| author_facet | O. Andreeva O. Diakonova |
| author_sort | O. Andreeva |
| collection | DOAJ |
| description | Trade organizations in modern conditions of managing has significantly increased the role of profit. Search of reserves of increase in profit and profitability is possible only on the basis of analysis and economic justification of expenses and income. These categories are the main objects of management accounting in trade. The subject of research is the trade organization. The purpose of the study is to determine the influence of management accounting on the profit growth of the organization. The main scientific-practical result is the formation of control algorithm for profit trade organization. The methodological basis of the research was the views and conclusions formed in scientific works of domestic authors. The conclusions and recommendations presented in the paper, can be used at reading lectures and seminars in management accounting. |
| first_indexed | 2024-04-11T02:04:10Z |
| format | Article |
| id | doaj.art-bfaa6a162efc4a62addc69be64b7eb8b |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T02:04:10Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-bfaa6a162efc4a62addc69be64b7eb8b2023-01-03T03:32:29ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-01012169172531THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONSO. Andreeva0O. Diakonova1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»Trade organizations in modern conditions of managing has significantly increased the role of profit. Search of reserves of increase in profit and profitability is possible only on the basis of analysis and economic justification of expenses and income. These categories are the main objects of management accounting in trade. The subject of research is the trade organization. The purpose of the study is to determine the influence of management accounting on the profit growth of the organization. The main scientific-practical result is the formation of control algorithm for profit trade organization. The methodological basis of the research was the views and conclusions formed in scientific works of domestic authors. The conclusions and recommendations presented in the paper, can be used at reading lectures and seminars in management accounting.https://guuvest.elpub.ru/jour/article/view/531management accountingprofittrade organizationrevenuesexpensesanalysisprofit management organizations |
| spellingShingle | O. Andreeva O. Diakonova THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS Вестник университета management accounting profit trade organization revenues expenses analysis profit management organizations |
| title | THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS |
| title_full | THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS |
| title_fullStr | THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS |
| title_full_unstemmed | THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS |
| title_short | THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF PROFIT IN THE TRADE ORGANIZATIONS |
| title_sort | role of management accounting in the formation of profit in the trade organizations |
| topic | management accounting profit trade organization revenues expenses analysis profit management organizations |
| url | https://guuvest.elpub.ru/jour/article/view/531 |
| work_keys_str_mv | AT oandreeva theroleofmanagementaccountingintheformationofprofitinthetradeorganizations AT odiakonova theroleofmanagementaccountingintheformationofprofitinthetradeorganizations AT oandreeva roleofmanagementaccountingintheformationofprofitinthetradeorganizations AT odiakonova roleofmanagementaccountingintheformationofprofitinthetradeorganizations |