account the specifics of, especially those solutions or other management tasks. It combines into a single system planning, accounting and cost analysis by type, place of formation and objects of calculation, based on a normative account of full and reduced costs, methods of calculation, planning, accounting and investment analysis. Each of the components of the system should include a methodology analytical assessment of the information received from the point of view of the possibilities of use for administrative purposes.a market economy, there is an integration of management methods into a single system of management accounting. Accounting in its content and purpose is focused on the future. At the same time take into account the circumstances which may change during the planning period. Management accounting data allow to identify the areas of greatest risk, bottlenecks in the enterprise, inefficient or unprofitable products, and how to implement them .purpose of management accounting - providing enterprise managers the information they need to make effective management decisions. In doing so, management accounting requirements, other than the requirements of Financial Accounting [2] .accounting is not required for the application. His organization and methodology are not regulated by law. The decision to implement it in practice takes the leadership of the enterprise. At the same time collecting and processing information are considered appropriate if its value for control above the cost of obtaining relevant data.Accounting aims to meet the information needs of internal users - company management, and for each level of control volume and the content is different.accounting data can not be disclosed and are a trade secret enterprise. Compliance with secrecy of this information applies not only to external users, but also employees of the company, not directly related to this problem .managerial accounting par with cash used natural indicators: the number of hours of raw materials, the amount of revenue, etc. Furthermore, if necessary, may use the relative parameters.Accounting in addition to consolidated performance involves grouping information by market sector, places of formation expenses, centers, the causes and perpetrators of deviations on orders and products, etc.accounting is primarily focused on the future. The most important part of his plan is that based on available information necessarily involves the calculation of predictive values. If financial account shows how it was the management accounting - as it should be. managerial accounting possible rough estimates and benchmarks for the purpose of more timely information.managerial accounting there is no strict time limits of presenting information. However, if necessary, information can be provided with any desired frequency. Deadline for submission of information in managerial accounting management unit installed directly enterprise.accounting is based on the principles of expediency, comparability, timeliness of providing information. With regard to the principle of double entry, it can be used as, and not be used .management accounting is not regulated by law, the responsibility for the correctness of reference also not provided. In other words, the cause of the prosecution can be only the managerial decisions, and not any data records., Management accounting - can be defined as an independent branch of the accounting organization that provides it with administrative staff information used for planning, managing, monitoring and evaluation of the organization as a whole, as well as its structural units.
1.2 Subject of managerial accounting
of management accounting is administrative information. Traditionally information of management accounting had financial character, that is it was submitted in dollars, rubles, yens or other monetary units. However recently the area of ??management accounting was significantly expanded addition with operational and physical (non-financial) information, such as quality of production, indicators of duration of process, and value judgment, as, for example, satisfaction of clients, the creative potential of employees and operational qualities of a new product.of management accounting - financial and operational data on kinds of activity and the processes which are carried out in the organization; functioning of its structural divisions; products let out by it and services; clients of the organization., information of management accounting can be:
quantitative (that is connected with figures, as, for example, documentation on commodity stocks, administrative reports, etc.);
qualitative (that is information of non-financial character which supplements a picture, drawing attention of the management to the corresponding problems which don t have monetary value) ....
