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BUSINESS INFORM №9-2015

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41

Section: Accounting and Auditing
UDC 657.1:65.012.32
Avhustоva O. O.
Problematic Issues of Organization of Management Accounting at the Fish Processing Enterprises (p. 261 - 265)

The article is aimed at the issues of organization of management accounting at the fish processing enterprises, as it will assist in creating an effective information base of costs to meet the domestic needs of the users within the enterprise, engaged in fish processing. According to the results of the study, the basic stages of establishing management accounting at the fish processing enterprise have been substantiated. The initial stage of introduction of management accounting is a science-based definition of responsibility centers. Therefore, the author has offered his own list of cost centers for fish processing enterprises. Another important step in establishing the management accounting is development of methodological bases for the accounting unit in the system: choice of an accounting model, systems of internal accounts, primary documentation. Accounting models for fish processing enterprises have been identified and the main classification groups of the internal accounting for fish processing enterprises have been indicated.
Keywords: management accounting, responsibility centers, fish processing enterprise
Tabl.: 2. Bibl.: 11.

Avhustоva Olena O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, State University of Trade and Economics / Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Avhustоva, Olena O. (2015) “Problematic Issues of Organization of Management Accounting at the Fish Processing Enterprises.” Business Inform 9:261–265.


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