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dc.contributor.authorBalashova, Natalia N.-
dc.contributor.authorMelikhov, V. A.-
dc.contributor.authorOvchinnikov, Mikhail A.-
dc.contributor.authorEgorova, Ekaterina M.-
dc.contributor.authorTokareva, E. V.-
dc.date.accessioned2018-04-10T08:46:06Z-
dc.date.available2018-04-10T08:46:06Z-
dc.date.issued2016-
dc.identifier.citationBalashova, N. N., Melikhov, V. A., Ovchinnikov, M. A., Egorova, E. M., & Tokareva, E. V. (2016). Organizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companies. European Research Studies Journal, 19(2), 153-160.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/28966-
dc.description.abstractThe purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAgriculture -- Economic aspectsen_GB
dc.subjectAgriculture -- Russiaen_GB
dc.subjectAccounting -- Standardsen_GB
dc.subjectCorporations -- Accountingen_GB
dc.subjectIntegrated agricultural systems -- Russiaen_GB
dc.subjectInternational financeen_GB
dc.titleOrganizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companiesen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 19, Issue 2

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