Abstract

  The methods of management accounts on application of segments and kinds of economic activity were worked out. They are based on structured working card of accounts.The model of management accounts on application of segments and kinds of economic activity is formed by using external and internal segments, segments of strategically activities, kinds of economic activity. It is aimed for creation an effective system of accounting and analysis of resources using kinds of economic activity.

Keywords: segment; kind of economic activity; the methods of management accounts on application of segments and kinds of economic activity; cost; profits and losses