Management accounting of the flows of funds
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Author(s): | Karchukova A. I., |
| Number of journal: | 2(15) | Date: | May 2011 |
| Annotation: | The article reveals the role of the management accounting of the flows of funds in the company management. Management of the flows of funds is an important financial tool for acceleration of a company capital turnover. Rational formation of the flows of funds contributes to the balance of an operational cycle of the company and provides for the growth of the output volumes and products sales. The information on the movement of the flows of funds in the management accounting will allow the head to monitor and control the direct and indirect flows of funds, to determine the structure of financial resources use. |
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| Keywords: | management accounting, flows of funds, responsibility accounting, centers of expenses, centers of revenues, centers of income, centers of investments, direct money streams, indirect money streams, structure of funds application |
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