Management accounting via financial responsibility centers as one of the directions in the development of the internal control system in consumer cooperation organizations
This article discusses the organization of management accounting in consumer cooperation organizations via centers of financial responsibility for internal control. The purpose of development of management accounting in consumer cooperation organizations is defined. The main stages, as well as the objectives of management accounting via financial responsibility centers are identified. All these stages of implementation of management accounting take into account the characteristics of consumer cooperation organizations. The centers of financial responsibility in relation to consumer cooperation organizations are understood as separate enterprises of consumer cooperation with a certain organizational structure. The participants in the process of management accounting via financial responsibility centers are indicated. The formulation and development of the budgeting process for the proposed stages will allow to form and implement a common universal approach to the organization of accounting via financial responsibility centers in consumer societies, as well as to organize a detailed internal control of the activities of each center.