Features and Analytical Support for the Accounting System of Transportation Holding: Prospects of Development
https://doi.org/10.26794/2408-9303-2019-6-3-50-56
Abstract
Features of development of the accounting system of transport holding at the present stage determine the approaches to the formation and structuring of the information base. The exclusive needs of interested users in the received information are revealed, its significant characteristics, which are determined by the trends of strategic accounting, are substantiated. In the course of the study of the practical application of the centralized accounting model, the negative impact of some factors on the final reporting data of the transport complex enterprises was established. The critical point of view of the applied accounting system and its impact on the information indicators of the transport complex as a whole and on individual business structures is substantiated. The analytical section of the accounting data of the transport holding has a strategic focus. The formation and selection of specific indicators depends on the strategic objectives. The article offers an alternative to the existing approach to the applied accounting principles, in particular for solving strategic tasks, through the use of indicative budgeting methods with simultaneous change of accounting rules of the transport holding.
About the Author
Z. V. Mihaylova
Emperor Alexander I St. Petersburg State Transport University
Russian Federation
Russian Federation
Zhanna V. Mikhailova — senior lecturer, Department of Accounting and audit
St. Petersburg
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Review
For citations:
Mihaylova Z.V. Features and Analytical Support for the Accounting System of Transportation Holding: Prospects of Development. Accounting. Analysis. Auditing. 2019;6(3):50-56. (In Russ.) https://doi.org/10.26794/2408-9303-2019-6-3-50-56
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