Russian Federation
Russian Federation
The article examines the problems and directions of development of methodological and organizational-methodical aspects of forming of management reporting focused on sectoral specificities in the process of reflection of financial and economic indicators. In the article the questions of forming of managerial accounting in the health resort area, on the basis of the sectoral approach. The aim of the study was to develop a set of recommendations on the organization of management reporting on the principles of allocation of responsibility centers in accordance with international standards of accounting and reporting in service industry (USALI). Recommendations for the classification of basic financial and economic performance indicators within the system of responsibility centers on the principles of "point of setting" the structure and content of financial statements. The proposed approach and recommendations is the development of methodology of management reporting and focusing on the branch structure of the enterprise.
USALI, management accounts, sanatorium and resort organization, the system of responsibility centers, industry, international standards of accounting and reporting, USALI
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