Template-Type: ReDIF-Article 1.0
Author-Name: Nataliya A. Nikiforova
Author-Email: kaf_ea@mail.ru
Author-Workplace-Name: The State University of the Ministry of Finance of the Russia
Author-Name: Evgeniya B. Samarskaya
Author-Email: janemb87@mail.ru
Author-Workplace-Name: The State University of the Ministry of Finance of the Russia
Title: Types of the Holding Company Organizational Structure and Managerial Accounting
Abstract: The article analyzes formation of information security of management accounting in the holding company. An important role in the arrangement for the accounting system is played by the entity structure, on which the pace of training and information transfer, information reliability and objectivity depend. For a complex type of the organizational structure an optimal managerial accounting system shall be developed.
Classification-JEL:
Keywords: management analysis, holding company, managerial accounting system, arrangement for accounting based on responsibility centers, organizational structure
Journal: Finansovyj žhurnal — Financial Journal
Pages: 141-150
Issue: 3
Year: 2012
Month: July
File-URL:http://www.nifi.ru/images/FILES/Journal/Archive/2012/3/statii/2012_03_13.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120313:p:141-150