ORGANIZATIONAL PRINCIPLES OF MANAGEMENT ACCOUNTING FOR PRODUCTION F PRODUCTS OF PHARMACEUTICAL COMPANIES: STRATEGIC ASPECTS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 10
Abstract
The pharmaceutical market is quite unusual and has character peculiarities: the product specificity and obligatory state registration of the products of this market, the specifics of the application of licensing procedures in the pharmaceutical market, the regulatory impact of the state. For accounting, analysis and management goals the components of the functioning of pharmaceutical companies have been considered. The means of automation of management accounting have been considered, correlation of controlling and management accounting has been determined.
Authors and Affiliations
O. P. Ruba
Keywords
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