Types of the Holding Company Organizational Structure and Managerial Accounting

Nataliya A. Nikiforova () and Evgeniya B. Samarskaya ()
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Nataliya A. Nikiforova: The State University of the Ministry of Finance of the Russia
Evgeniya B. Samarskaya: The State University of the Ministry of Finance of the Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 3, 141-150

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.

Keywords: management analysis; holding company; managerial accounting system; arrangement for accounting based on responsibility centers; organizational structure (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120313:p:141-150

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