Functioning of system of management accounting is defined by organizational structure of the enterprise. The production accounts department appears as system of the internal reporting of structural divisions. The accounting of costs of production is under construction on the centers of responsibility that gives information to the management of the enterprise about efficiency of specialization, subordination, division of powers in achievement of the purpose.
Estimates contain the balanced planned indicators and focus managers on performance of an ultimate goal of the enterprise. Performing reports motivate validity of correction of the actual results in relation to planned
Stimulation — this means of motivation of participants of the production inducing to understand the purposes and tasks of the enterprise and to make the decisions answering these purpose. In this quality estimates and executive reports on their performance act.
Capacities of the enterprises and the actual outputs determine scales of use of systems of management accounting. The system of management accounting is characterized by information volume, the purposes set before it, criteria and means of achievement of the objectives, structure of elements and their interaction. Classification of systems of management accounting:
Completeness of inclusion of expenses in prime cost - one of signs of classification of the systems of the account put into practice. There is a system of the accounting of full expenses and system of the accounting of partial expenses. These are two options answering in management accounting to various purposes.
On efficiency of expenses of system divide into system the account actual (last, historical expenses) and system of the accounting of standard (rated) expenses. Efficiency of expenses — one and criteria of effectiveness of the system focused on increase in efficiency.
The solution of tasks of the problem account happens to use of methods of programming, rationing, planning, the forecast, system economic analysis, control and regulation on the basis of actual data of the production account and statistics.
the managing director — the standard, planned and actual data, deviations revealed on the enterprise of N to his structural divisions for coordination of methods, ways and problems of achievement of an ultimate goal of the enterprise are used;
The systematic accounting of expenses — the financial accounting of costs of production with its regulation on structure of expenses, ways of registration, identification and group, representation in the reporting. Elements of the systematic account are:
Now there are no accurate definitions of a subject of management accounting. Authors are limited to a statement of understanding of essence of accounting in general and administrative so far in particular. Meanwhile systems and methods of management of activity of the enterprise change, procedures and the content of management accounting respectively change. Especially it concerns modeling of the accounting of expenses and the income at the enterprises with different organizational structure, influences of the changing external factors (inflation, restructuring of the industry, etc.). From there are changes in the list of objects and subjects of management.
On coverage width information of kinds of activity, organizational structure of the enterprise, production distinguish the full systems consisting of set of the systematic and problem account, and system with a target set of their components.
The version of the accounting of full expenses is presented by the traditional accounting of costs of production and calculations of prime cost. The main group of expenses is their division into straight lines (carry the cape directly on object of calculation) and indirect (the calculations distributed between objects in proportion to any bases.
Control is a check of implementation of plans from the head, the manager. It includes measurement of a condition of object: comparison of the actual results to the planned; revision of plans if it becomes clear that they cannot be executed;