Open AccessORGANIZATIONAL FEATURES OF THE SYSTEM CONSTRUCTION ANALYTICAL (MARGIN) ACCOUNTING IN FRANCE
Author(s) -
Inna Chernyh
Publication year - 2021
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2021-9-1-206-210
Subject(s) - margin (machine learning) , accounting , accounting information system , management accounting , cost accounting , business , computer science , machine learning
The article examines the issues related to the basics of building an accounting system in France, namely, two subsystems of accounting in France are presented: general accounting and analytical (margin) accounting. The system of analytical (margin) accounting in France is described in detail and its importance for the organization of effective management in the enterprise is shown.