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| Tekijä: | Thorp, J. |
| Otsikko: | European uniform chart of accounts. |
| Lehti: | Management Accounting (London)
1991 : JUL-AUG, VOL. 69:7, p. 20-23 |
| Asiasana: | MANAGEMENT ACCOUNTING INTERNATIONAL FINANCIAL CONTROL |
| Kieli: | eng |
| Tiivistelmä: | Description of the use of a uniform charter in international management accounting and benefits for a business strategy. Linking corporate objectives to data collection, analysis and reporting. Steps. Strategic management accounting. Definition of objectives. Benefits for multinationals and EEC member enterprises. Balance sheets. National legislation. Database design. Use of a uniform chart of accounts. Codes. "Plan Comptable". Coding segment set. Integrated relational database. Opposition to the uniform chart. Two Figures illustrate the study. |
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