Елена Ивановна Костюкова The unstable economic situation in both the Russian and global markets, combined with limited material, labor and other resources, leads to the need to create new management technologies. Standard methods and forms of organizing financial and economic activities are becoming less relevant due to low adaptability to changing conditions. The most flexible and strategic-oriented management system is project management, which is a management concept based on the labor, material and financial resources of an economic entity entrusted to an independent unit (project) to achieve specific objectives with specific requirements for time, quality, money and material resources. Project management is widely used in the public sector as it enables the achievement of the set goals within the set timeframe and cost limits. The prevalence of project management in business sector has been growing in recent years, but it cannot fully function without prompt and objective information support. The traditional accounting system is not always able to fully meet the information needs of users due to significant differences in the implementation of process and project activities. The introduction of an autonomous management accounting system that accumulates relevant information on economic, business and other processes for effective decision-making by management personnel can help to solve this problem. One of the key aspects in building a management accounting system is to create the most effective financial structure of an economic entity. The purpose of this research is to identify the features of financial structuring of project activities from the perspective of management accounting, namely, the study of the centers offinancial responsibility (characteristics, performance indicators). The result of this research is the financial structure of an agricultural organization that carries out project activities.
Научная статья 
финансовая структура