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Organization of Analytical Accounting of Cash Flows of Innovation-Oriented Companies


Anton Kuchinskiy
(about the author)

Kuchinskiy Anton Vladimirovich – Applicant, Chair of Business Analysis and Audit, Saratov State Social and Economic University, Senior Lecturer, Chair of Economics and Production Management, Dimitrovgrad Institute of Technology, Management and Design, Branch of Ulyanovsk State Technical University

Published in:
Russian Journal of Entrepreneurship
– № 8-2 / August, 2010



Keywords: analytical accounting, balance of cash flows, facet model, free cash flow, information technologies, innovation-oriented companies, substantialinterpretation


Citation:
Anton Kuchinskiy (2010). Organization of Analytical Accounting of Cash Flows of Innovation-Oriented Companies. Russian Journal of Entrepreneurship, 11(8), 58-62. — url: http://bgscience.ru/com/lib/2375


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Abstract:

A major barrier to innovative development of enterprises is a number of unresolved accounting problems, that do not allow organizing the proper accounting and analytical support for the procedures of cash flow management. The article considers a possible solution of organizational and methodological issues of analytical accounting related to registration of information on the assets, cash flows and their equivalents for innovation-oriented companies in the conditions of a computerized accounting work.







References:
1. Kuter M.I. Teoriya bukhgalterskogo ucheta. – M.: Finansy i statistika, 2006. – 590 c.
2. Sokolov Ya.V. Osnovy teorii bukhgalterskogo uchyota. – M.: Finansy i statistika, 2005. – 495 s.