title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ ÑÐ¾Ð·Ð½Ð¸ÑÐ½Ð¾Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸ Ð¿ÑÐ¾Ð´Ð¾Ð²Ð¾Ð»ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¼Ð¸ ÑÐ¾Ð²Ð°ÑÐ°Ð¼Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of management accounting in food retail organizations
Creators: name: ÐÐ²ÑÐµÐµÐ²Ð°, ÐÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÐ¾Ð·Ð½Ð¸ÑÐ½Ð°Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ñ
Ð¿ÑÐ¾Ð´Ð¾Ð²Ð¾Ð»ÑÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÐ¾Ð²Ð°ÑÑ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
management accounting
retail trade
food products
budgeting

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description: The purpose of the dissertation research is to develop scientific and practical recommendations for the development of management accounting in food retail organizations. The subject of the study is management accounting in food retail organizations. The work uses general scientific methods â systematic and complex analysis and synthesis, logical approach, induction and deduction, generalization, formalization. In the course of this study: the specific features of retail trade and management accounting in relation to this type of economic activity were identified; the problems of management accounting in Smart Retail LLC were identified; the economic feasibility of using ABC analysis to work with the assortment, standard-costa, direct-costa methods, as well as organizational changes during inventory was proved as part of the improvement of management accounting in Smart Retail LLC. The proposed ways to improve management accounting should have a positive impact on the work of Smart Retail LLC and on the financial results of the enterprise. The MS Office (Excel) package was used to assess the cost accounting of retail trade enterprises using the standard-costa and direct-costa methods. The results of the study can be applied by Russian food retail organizations. The conclusion of the study is the need to develop methods and methods of management accounting in order to increase the profit of the organization through cost optimization and organizational and economic solutions.