Studying of process of managerial accounting in Kazakhstan
Characteristics of functions and methods of managerial accounting. Analysis of efficiency of the organization of managerial accounting in JSC "Milland" and its influence on adoption of administrative decisions. Learning the basics of market economy.
| Рубрика | Менеджмент и трудовые отношения |
| Вид | курсовая работа |
| Язык | английский |
| Дата добавления | 20.08.2017 |
| Размер файла | 34,4 K |
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Subject of management accounting is the production activity of the centers of responsibility (organization segments) therefore sometimes management accounting call the account on the responsibility centers, or the segmentary account.
The methods used in accounting management accounting, are very various: elements of a method of the accounting financial account (accounts and double record, inventory and documentation, balance generalization and reporting); index method (applied in statistics); receptions of the economic analysis (in particular, pofaktorny analysis); mathematical methods. All above-mentioned methods are integrated into uniform system and used for business management.
The principles of management accounting treat: continuity of activity of the enterprise; use uniform for planning and the accounting (planned and registration) units of measure; estimation of results of activity of divisions of the enterprise; continuity and repeated use of primary and interim information for management; formation of indicators of the internal reporting as bases of communication communications between management levels; application of the budgetary (budget) method of management by expenses, finance, commercial activity; completeness and the analyticity providing exhaustive information on objects of the account; the frequency reflecting production and commercial cycles of the enterprise, established by accounting policies. Set of the listed principles provides effectiveness of system of management accounting, but doesn't unify registration process.
The understanding of essence of management accounting allows to reveal dependence of the functions which are carried out by this type of the account, on management functions. Management functions usually consist from: planning, control, estimates, directly organizational work, internal information communications and stimulation.
List of used literature
1. Averchev I.V. Management accounting and problems of classification of expenses//the Financial newspaper - the Expo. - 2003. - No. 10. - With 12 - 15.
2. Vakhrushin M. A. Bukhgaltersky management accounting: the textbook for higher education institutions. - M.: Omega - L, высш. шк. 2003. - 528 pages.
3. Glushkov I.E. Accounting at the modern enterprises. - Novosibirsk: Ekor, 2005. - 250 pages.
4. Druri K. introduction in management accounting and the production account. - М: Ist Service, 2007. - 458 pages.
5. Ivashkevich V. B. Bukhgaltersky management accounting: Studies. for higher education institutions. - M.: Экономистъ, 2006.-618 pages.
6. Karpova T.P. Bases of management accounting: manual. - M.: Infra - M. - 2005. - 392 pages.
7. Karpova T.I. Management accounting. - M.: Audit, 2004. - 520 pages.
8. Karpova T.I. Management accounting. - M.: Finance and statistics, 2006. - 380.
9. Kondratova I.G. Bases of management accounting. - M.: Finance and statistics. - 2006. - 244 pages.
10. Nikolaev O. E., Shishkov T.V. Management accounting. - M.: Infra-m - 2005. - 546p.
11. Paly V., Vander M. Management accounting (with elements of the financial account). - M.: 2005. - 288 pages.
12. Chernov V.A. Management accounting. - M.: Analytics - the Press. - 2006. - 450pages.
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