formed and provided:
the report has to be address and concrete;
the report has to contain the operational information useful to adoption of administrative decisions;
by drawing up the report it is necessary to consider psychological features and level of readiness of the specific manager for which the report is intended. It is necessary to know wishes of the manager concerning data representation form (for example, tabular or graphic), structure of indicators;
the report should not be overloaded, information in it has to be systematized;
costs of preparation of the internal reporting should not exceed economic effect of its use (the principle of profitability);
the report has to be prepared raquo ;, that is has to facilitate decision-making.realization of the last principle follows:
to supplement the actual indicators planned, and also data of the previous periods. Such report allows to see succession of events in time, to their loudspeaker, and also to reveal essential deviations from the plan for subsequent work with them (identification of the reasons of deviations, responsible, adoption of the relevant decisions);
to supplement forms of account with text explanations (for example, about the reasons of deviations);
to carry out information classification in forms of account (for example, in ascending order or decrease of indicators, favorable/adverse changes, etc.);
to carry out calculation of the corresponding analytical indicators, for example, the marginal income, profitability, profitability, deviations in physical units and percent etc.creation at the enterprise of system of the internal reporting it is necessary to define first of all the list of information which is necessary for managers of various structural links, and also degree of efficiency and a regularity of its granting. For this purpose special examination of an enterprise management system is, as a rule, conducted, powers of managers of various levels of management on decision-making and their information requirements come to light.
. 3 Ways of improvement of the organization of managerial accounting to JSC «Milland»
Management accounting - this intra firm operational management of financial and economic activity directed on satisfaction of information needs of managers of firm not necessarily of highest, and the average level who solve problems at the large enterprise. It is reached by comparison of the actual results with settlement. Management accounting forms also enough extensive information for providing planned administrative decisions, and not only current, but also strategically perspective therefore it can not be reduced only to account system.will consider necessary conditions for creation, allocation of the centers of responsibility within the considered JSC Milland enterprise. Among them it is possible to designate:
formation of set of the centers of responsibility by which a certain part of shared responsibility for expenses, the income or profit, for creation of system of the centers of responsibility that each bottom level (center) was accountable to the corresponding top is delegated;
definition of a circle of responsibility. It should not repeat functional structure of management of the enterprise which exists for other purposes; it can be used only partially and where it is expedient.intra firm management in JSC Milland well adjusted information of feedback has essential value. Experience of introduction of management accounting in the organization testifies to need of system approach to obtaining this information. System approach to the organization of information of feedback assumes at least three system units: accounts of management accounting, intra firm reporting, document flow plan.will consider some accounting records on accounts of management accounting.accounts of management accounting are allocated in the isolated system having internal balance, usually with the zero sum of balance, it is necessary to allocate accounts of the independent accounting of expenses in system of accounts of JSC Milland of the accounting (financial) account.business accounts applied in isolated system to the management analytical accounting as experience of introduction of management accounting testifies: the complete information structure, allowing to receive internal administrative information with reliability and the accuracy inherent in accounting, but behind closed doors, replacing accounting in intra factory management; to accumulate information on accounts of analytical management accounting in real time with reflection of deviation...
