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Types of the Holding Company Organizational Structure and Managerial Accounting

Author

Listed:
  • 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)

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.

Suggested Citation

  • Nataliya A. Nikiforova & Evgeniya B. Samarskaya, 2012. "Types of the Holding Company Organizational Structure and Managerial Accounting," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 141-150, July.
    • Handle: RePEc:fru:finjrn:120313:p:141-150
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