Formation of the conceptual features of management accounting at the enterprise
Information necessary for control and comparison of actual re sults with planned is formed in an administrative account, on structur al subdivisions and segments of organization, and also for the acceptance of different administrative decisions, planning and estimation of alterna tive variants of actions. For the acceptance of different operative economic decisions managers and leaders need reliable information,both about pro ductive and about financial position of enterprise. Exactly it served princi pal reason of selection of administrative account as an independent ele ment of the system of recordkeeping.
The problem of formation of management accounting is to reorient of the domestic theory and practice on the new challenges facing the man agement of the organization in the marketplace. Another object of the national management accounting is the creation and development of new and innovative systems on practice about generating information on the production cost.
2016
Kogut O.U., Nazarova V.L.