Surzhenko L. Administrative accounting in realization of business-strategies of enterprises of sewing industry.

In work the well-proven necessity of new approach to forming of accounting information and grounded conception of administrative accounting of sewing enterprise. Namely: developed classifier of typical business-process; the even calculations of charges and calculation units are set for the calculation of unit cost; certain factors of allocation of indirect charges; it is used process-oriented going near in relation to the accounting of charges and their budgeting on the basis of simple matrix after the centres of responsibility; the normative accounting of charges of production is improved after process-oriented by principles; the optimum economic (financial and not financial) indicators of estimation of efficiency of results of activity of sewing enterprise are set in realization of select strategy.