UDC 657.1

RATIONALISATION OF THE ACCOUNTING POLICIES OF SMALL ENTERPRISES

Amirbekyan Lilith Robertovna
Financial University under the Government of the Russian Federation
third-year student of the Faculty of "Accounting and Auditing"

Abstract
This article focuses on the organization of accounting for small businesses. In particular, it looks at ways to improve the efficiency of the enterprise without significant financial cost using the rationalization of accounting activities, and the necessity to take into account the elements of financial planning in the preparation of the accounting policies.

Article reference:
Rationalisation of the accounting policies of small enterprises // Economics and innovations management. 2014. № 11 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/11/6248

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