s from the planned and budgetary indicators that increases efficiency of control and management, and to reflect along with actual planned data by accounting records that increases internal discipline of planning, excludes unreasonable changes of budgets and estimates of the centers of responsibility; to generalize quickly significant indicators for the top management and is ordered to provide information on all levels of management.
Conclusion
accounting is necessary for normal functioning and enterprise development. With its help heads and managers define the main direction of development of firm taking into account material sources of its providing and market demand. Management accounting allows to consider correctly all internal and external factors directed by specific goals of development of the enterprise and ways of their achievement, provides an agreement between separate structural divisions of the enterprise, allows to minimize expenses and opens all possible additional sources of resources in firm.of systems of management accounting, and also use and interpretation of information made by these systems, are decisive for success of the production and service organizations in the technological environment today s global competitive and full of calls.major moment when determining essence of management accounting, is analyticity of information. As a part of management accounting information gathers, grouped, identified, studied for the most accurate and reliable reflection of results of activity of structural divisions and definition of share in receiving profit of the enterprise.of accounting management accounting are expenses (current and capital) the enterprise and its separate structural divisions - the responsibility centers; results of economic activity both all enterprise, and separate centers of responsibility; the internal pricing assuming use of the transfer prices; budgeting and internal reporting.of management accounting is the production activity of the centers of responsibility (organization segments) therefore sometimes management accounting call the account on the responsibility centers, or the segmentary account.methods used in accounting management accounting, are very various: elements of a method of the accounting financial account (accounts and double record, inventory and documentation, balance generalization and reporting); index method (applied in statistics); receptions of the economic analysis (in particular, pofaktorny analysis); mathematical methods. All above-mentioned methods are integrated into uniform system and used for business management.principles of management accounting treat: continuity of activity of the enterprise; use uniform for planning and the accounting (planned and registration) units of measure; estimation of results of activity of divisions of the enterprise; continuity and repeated use of primary and interim information for management; formation of indicators of the internal reporting as bases of communication communications between management levels; application of the budgetary (budget) method of management by expenses, finance, commercial activity; completeness and the analyticity providing exhaustive information on objects of the account; the frequency reflecting production and commercial cycles of the enterprise, established by accounting policies. Set of the listed principles provides effectiveness of system of management accounting, but doesn t unify registration process.understanding of essence of management accounting allows to reveal dependence of the functions which are carried out by this type of the account, on management functions. Management functions usually consist from: planning, control, estimates, directly organizational work, internal information communications and stimulation.
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