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...

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Main Authors: O. Andreeva, O. Diakonova
Format: Article
Language:English
Published: Publishing House of the State University of Management 2016-12-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/531
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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.
format Article
id doaj-art-8a7320aaff654baebca35b3e03c52a47
institution Kabale University
issn 1816-4277
2686-8415
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publisher Publishing House of the State University of Management
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series Вестник университета
spelling doaj-art-8a7320aaff654baebca35b3e03c52a472025-02-04T08:27:49ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-12-01012169172531THE 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://vestnik.guu.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://vestnik.guu.ru/jour/article/view/531
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AT odiakonova theroleofmanagementaccountingintheformationofprofitinthetradeorganizations
AT oandreeva roleofmanagementaccountingintheformationofprofitinthetradeorganizations
AT odiakonova roleofmanagementaccountingintheformationofprofitinthetradeorganizations