FORMATION OF THE FINANCIAL STRUCTURE OF TRADE ENTERPRISE ON THE BASIS OF CATEGORIES-ORIENTED APPROACH
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
This article suggests a new approach to the formulation and implementation of financial structure as a basis for budgeting on the trade enterprise. The possible options for the development of Categories-oriented approach to financial structure are considered. The specifics of trade enterprises that are independent business entities and retail chains are highlighted. The centers of financial responsibility and commodity categories and product groups are proposed to be combined. The terms for further development of new approaches to the implementation of budgeting in general are allocated.
Authors and Affiliations
I. I. Korop
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