Forming of Managerial Accounting in Holding Structures

Alybert Khisamov, Tatyyana Gladkova

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Journal paper

Russian Journal of Entrepreneurship *
№ 2-2 / February, 2010
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Khisamov, A. M., & Gladkova, T. Y. (2010). Forming of Managerial Accounting in Holding Structures. Russian Journal of Entrepreneurship, 11(2), 88-94.

Abstract:
Ahe A holding company is a special participator conducting an entrepreneurial activity. In actual practice the structure of the holding company may differ from the classical understanding of such organization. There is a need to revise the traditional methods of forming consolidated management reporting in order to increase its selfdescriptiveness when being used for the purpose of business management.

Keywords: inventories, holding company, consolidated accounting of holdingcompany, parent company, consolidated budget, managerial balance sheet, management reporting, sub-daughter company

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Подробнее об авторах:

Хисамов Альберт Маратович
Аспирант, ассистент кафедры аудита Новосибирского Государственного Университета Экономики и Управления («НИНХ»), старший эксперт по вопросам аудита ЗАО Консультационная группа «Баланс»

Гладкова Татьяна Юрьевна
Кандидат экономических наук, доцент кафедры аудита Новосибирского Государственного Университета Экономики и Управления («НИНХ»)

Вернуться к началу

Citation:

APA
Khisamov, A. M., & Gladkova, T. Y. (2010). Forming of Managerial Accounting in Holding Structures. Russian Journal of Entrepreneurship, 11(2), 88-94.

AMA/Vancouver
Khisamov AM, Gladkova TY. Forming of Managerial Accounting in Holding Structures. Russian Journal of Entrepreneurship. 2010; 11(2):88-94.

MDPI and ACS Style
Khisamov, A.M.; Gladkova, T.Y. Forming of Managerial Accounting in Holding Structures. Russian Journal of Entrepreneurship 2010, 11, 88-94.

Chicago/Turabian Style
Khisamov, Alybert Maratovich; Gladkova, Tatyyana Yuryevna 2010 "Forming of Managerial Accounting in Holding Structures" Russian Journal of Entrepreneurship 11, no. 2:88-94.

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