List of keywords: management accounting, information system of the enterprise, centers of expenses, documentary ensuring management accounting (DOU), management accounting of organizational activity, ASUD, etc.
Data of management accounting are intended for internal consumers of information which interests are personified and can be in advance known. For management accounting the general rules, instead of one basic rule are not obligatory (balance generalization, used by the financial account, there are three various sets of rules (expenses, the income, assets); more rough estimates contain; it is a lot of information in kind; the attention to accuracy is not paid; different information for various purposes - the account on the centers of responsibility, the accounting of full prime cost and the differentiated account.
The comparative characteristic of financial and management accounting pays attention to a community of objects — these are production resources of the enterprise. Functioning in the course of production, components of production resources do not remain static. They make a circulation, change, turn into a product, constantly are in the movement, wear out and undergo other changes.
Thus, the essence of management accounting can be defined as the integrated system of the accounting of expenses and the income, rationing. planning, control and the analysis which systematizes information for operational administrative decisions and coordination of problems of future development of the enterprise.
Planned information contains data for a choice of actions which can be undertaken in the future. The main maintenance of this type of information makes technical and economic and day-to-day production planning.
At development of the system of management accounting as its fundamental sign the accounting of expenses on fields of activity in indissoluble communication with determination of efficiency of each sphere has to act. Such approach to the organization of the account allows allocation as components of management accounting:
During transition to market economy, privatization and incorporating the zone of interests of the enterprise considerably extends. From the external organizations also there is a certain interest or in activity of this enterprise, or to its results.
Supplying and procuring activity in system of management accounting holds initial position as it is the first repartition of production. The following activities have to find reflection in it: expansion of wholesale purchases, increase in output of separate products, a purchase method choice (to make independently or to buy at the supplier, efficiency of investment into current assets of the enterprise and capital investments of its supplying and procuring divisions.