METHODICAL APPROACHES TO THE FORMATION OF THE SYSTEM OF MANAGEMENT ACCOUNTING AND CONTROL IN RETAIL TRADE OUTLETS
AbstractThis paper reveals that the introduction of internal control into practice of the retail enterprise which is an integral part of the quality management in retail trade enterprise, is in fact appropriate for the efficient and moreover well-ordered transaction of the current affairs, providing the retailer's management with a timely, complete and accurate information about trade economic and financial activities of commercial enterprise. The most effective tool of management accounting and control, used by commercial retail organizations is budgeting. The budgeting system allows to distribute commodity resources in the most optimal way between the departments of a retail outlet.
The authors who publish their manuscripts in “Vektor Nauki of Togliatti State University” Journal agree that:
- When submitting a manuscript to the Editors of “Vektor Nauki of Togliatti State University” Journal, the author accepts that the Editors have the exclusive property rights for the paper use (material submitted to the Editors including such protected by the copyright law objects as figures, charts, tables, etc.), including the rights for reproduction in print and on the Internet; distribution; translation of the materials into English.
- The author guarantees that (s)he has exclusive copyright for the material submitted to the Editors. Shall this guarantee be violated and shall the Editors receive any complaints or claims as a result, the Author shall settle all claims and complaints at his/her own and at his/her expense. The Editors shall not be held liable to a third party for violation of the guarantees given by the Author.
- The Author shall retain the right to use his/her published material, its fragments and paragraphs for personal and teaching purposes. Copying the materials published in the journal can only be allowed to other individuals or legal entities by a written consent from the Editors with a reference to the particular issue (year of publishing) in which the material was published.