THEORETICAL ASPECTS OF THE DEVELOPMENT OF SEGMENT ACCOUNTING

In the conditions of Russia's transition to market model economic management and global financial crisis, those entities, which have several business segments, successfully operate because they diversify their risks. this connection, order allocation segments estimation effectiveness becomes special urgency. scientific work, different approaches treatment concepts segment activity internal external reporting are considered. On basis obtained conclusions concept as an object accounting is clarified. The specific tasks been substantiated, allow build carry out correct accounting, analysis control individual or group at level entity. Factors risks, influence formation revealed. known classification generalized, new criteria (as per risk level; industry sector; types products; buyers; activity; geographical regions; responsibility centers) offered, allowing broaden idea objects control.