Organization of Management Accounting in Water Transportation Companies

  •  D. V. Neizvestnaya    
  •  N. V. Antonova    


The study is to evaluate critically the existing accounting practices in river transportation companies. Theauthors demonstrate the need for management accounting in inland shipping companies aimed at scheduling,supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarzmethod. The proposed method of integrated cost system has the following advantages: it takes into considerationthe peculiarities of water transportation companies; it is able to collect information on the expenses incurred byareas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriatemeasures, which makes company management more efficient.

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