THE WAYS OF IMPROVING OF ACCOUNTING METHODOLOGY FOR INTERNAL ACCOUNTS IN A GROUP OF ENTERPRISES

Abstract

Development of different types of integration of entities for effective management of their activity is considered, which brings forward new requirements on reflection of operations within groups of enterprises. The ways of improving of accounting methodology for accounts in a group of enterprises are proposed, on the basis of which it is possible to fulfill the analysis for each transaction on internal displacement of assets and liabilities for the future management of internal accounts. It is shown that the reflection of internal accounts of a group of enterprises on the proposed control account will allow not only to generalize and systematize information, but also to use it for analyzing of the existing situation.