activity. Responsibility for the organization of management accounting in the organizations is born by heads of the organizations.JSC Milland management accounting is organized according to normative documents and to make the administrative decision, the main documents are documents on current assets of the organization.assets are defined as part of the capital the organizations enclosed in its current assets. The basic purpose of current assets consists in ensuring continuous and rhythmical process of production and the address. The economic essence of current assets is that they completely transfer the cost to again created product, a used one production cycleanization of current assets includes: definition of structure and structure of current assets, establishment of requirement of the organization in them, definition of sources of formation, the order and maneuvering by current assets. A part of current assets are: the current assets including production stocks (raw materials, materials, fuel, spare parts for repair); work in progress and the currencies including receivables.assessment of a financial condition of the organization will be incomplete without analysis of financial stability. It is necessary to understand security of its stocks and expenses as financial stability of the organization sources of their formation.of the analysis of financial stability is the assessment of degree of independence of loan sources of financing. It is necessary to answer questions: as far as the organization is independent from the financial point of view, level of this independence grows or decreases and whether the condition of its assets and liabilities answers problems of its financial and economic activity, stability is characterized by system of absolute and relative measures. The most generalizing indicator of financial stability is surplus or a lack of sources of means for formation of stocks and expenses.
Table 2. The analysis of absolute measures of financial stability of JSC Milland for +2012 (thousand tg.)
Indicatorsbeginning of yearEnding of yearchangesFixed assets47734405-368Current assets527971691890availability CAS24542627173Long-term loans50324702-330CAS + DK74867329-157Short-term loans494965931644Inventory and costs199632951299Type of financial stabilityNormally stableNotes: complete by financial statement of JSC Milland Indicators of business activity characterize results and efficiency of the current activity of the economic subject. The financial condition of the organization is in direct dependence on that, how fast investments made in assets, turn into real money. Duration of finding of means in a turn is defined by cumulative influence of a number of multidirectional factors of external and internal character.of such absolute measure as non-current assets for the end of fiscal year in comparison with the beginning of year indicator current assets opposite decreased by 368 thousand - increased by 1890 thousand. The indicator existence of the own current assets (OCA) on the end of the year made +2627 thousand that on 173тис. above, than for the beginning of year. The indicator - the long-term credits and loans decreased by 330 thousand and the short-term credits and loans increased by 1644 thousand indicator stocks and expenses grew by тисячі двісті дев'яносто дев'ять thousand. The three-dimensional indicator of a financial state satisfies to criteria of stability: in 2008 financial condition of JSC Milland normal the steady. Therefore, the financial condition of the organization is stable.
3. Comparison of the income and expenses in JSC Milland (one thousand tg.)
IndicatorsYearsChanges 2008р. к201020112012201020111. Revenue (net) from sale of goods, production, works, services2315922175329809821108052. Prime cost of the sold goods, production, works, services23001 (21607) (34458) (57459) (12851) 3. Gross profit158568 (1478) (1636) (2041) 4. Profit (loss) on sales158568 (1478) (1636) (2041) 5. Other income36720730 (337) (177) 6. Other costs (460) (604) (267) 1933377. EBIT65171 (1715) (1780) (1886) 8. Net income (loss) 3094 (1715) (1745) (1809) Notes: complete by financial statement of JSC Milland Management account in JSC Milland as a whole is kept effectively, such conclusion can be drawn from calculations of the above-stated table. the organization of management accounting understand system of conditions and elements of creation of registration process for the purpose of obtaining reliable and timely information about economic activity of the organization, control of rational use of production resources and managements of a production activity. Responsibility for the organization of management accounting in the organizations is born by heads of the organizations.JSC Milland there is a number of the principles according to which internal reports are ...
