3.3 Ways of improvement of the organization of managerial accounting to jsc «Milland»

Management accounting — this intra firm operational management of financial and economic activity directed on satisfaction of information needs of managers of firm not necessarily of highest, and the average level who solve problems at the large enterprise. It is reached by comparison of the actual results with settlement. Management accounting forms also enough extensive information for providing planned administrative decisions, and not only current, but also strategically perspective therefore it can't be reduced only to account system.

We will consider necessary conditions for creation, allocation of the centers of responsibility within the considered JSC Milland enterprise. Among them it is possible to designate:

- formation of set of the centers of responsibility by which a certain part of shared responsibility for expenses, the income or profit, for creation of system of the centers of responsibility that each bottom level (center) was accountable to the corresponding top is delegated;

- definition of a circle of responsibility. It shouldn't repeat functional structure of management of the enterprise which exists for other purposes; it can be used only partially and where it is expedient.

For intra firm management in JSC Milland well adjusted information of feedback has essential value. Experience of introduction of management accounting in the organization testifies to need of system approach to obtaining this information. System approach to the organization of information of feedback assumes at least three system units: accounts of management accounting, intra firm reporting, document flow plan.

We will consider some accounting records on accounts of management accounting.

As accounts of management accounting are allocated in the isolated system having internal balance, usually with the zero sum of balance, it is necessary to allocate accounts of the independent accounting of expenses in system of accounts of JSC Milland of the accounting (financial) account.

The business accounts applied in isolated system to the management analytical accounting as experience of introduction of management accounting testifies:

create the complete information structure, allowing to receive internal administrative information with reliability and the accuracy inherent in accounting, but behind closed doors, replacing accounting in intra factory management;

allow to accumulate information on accounts of analytical management accounting in real time with reflection of deviations from the planned and budgetary indicators that increases efficiency of control and management, and to reflect along with actual planned data by accounting records that increases internal discipline of planning, excludes unreasonable changes of budgets and estimates of the centers of responsibility;

allow to generalize quickly significant indicators for the top management and is ordered to provide information on all levels of management.

Conclusion

Managerial accounting is necessary for normal functioning and enterprise development. With its help heads and managers define the main direction of development of firm taking into account material sources of its providing and market demand. Management accounting allows to consider correctly all internal and external factors directed by specific goals of development of the enterprise and ways of their achievement, provides an agreement between separate structural divisions of the enterprise, allows to minimize expenses and opens all possible additional sources of resources in firm.

Development of systems of management accounting, and also use and interpretation of information made by these systems, are decisive for success of the production and service organizations in the technological environment today's global competitive and full of calls.

The major moment when determining essence of management accounting, is analyticity of information. As a part of management accounting information gathers, grouped, identified, studied for the most accurate and reliable reflection of results of activity of structural divisions and definition of share in receiving profit of the enterprise.

Objects of accounting management accounting are expenses (current and capital) the enterprise and its separate structural divisions — the responsibility centers; results of economic activity both all enterprise, and separate centers of responsibility; the internal pricing assuming use of the transfer prices; budgeting and internal reporting.

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

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