Organization of managerial accounting in JSC Milland - Курсовая работа

CONTENT INTRODUCTION CHAPTER 1. ESSENCE AND VALUE OF MANAGERIAL ACCOUNTING 1.1 Definition of managerial accounting 1.2 Subject of managerial accounting CHAPTER 2. FUNCTIONS AND METHODS OF MANAGERIAL ACCOUNTING 2.1 Functions of managerial accounting 2.2 Methods of managerial accounting 2.3 Objects of managerial accounting CHAPTER 3. FEATURES OF THE ORGANIZATION OF MANAGERIAL ACCOUNTING IN JSC «MILLAND» 3.1 General characteristic and main indicators of activity of JSC «Milland» 3.2 The analysis of efficiency of the organization of managerial accounting in JSC «Milland» and its influence on adoption of administrative decisions 3.3 Ways of improvement of the organization of managerial accounting to JSC «Milland» CONCLUSION The list of the used literature Introduction In the conditions of the developing market relations in our country the enterprise became legally and economically independent. Effective management of a production activity of the enterprise more and more depends on level of information support of its separate divisions and services. Now the few organizations have thus the put accounting that information containing in it was suitable for operational management and the analysis. As practice shows, the enterprises having difficult production structure, are in great need in the operational economic and financial information, helping to optimize expenses and financial results, to make reasonable administrative decisions. Unfortunately, decisions made by the management on development and the organization of production dont locate the corresponding calculations and, as a rule, have intuitive character. Information necessary for operational management of the enterprise contains in system of management accounting which consider as one of the new and perspective directions of accounting practice. And the most important, a basis of management accounting is collection of information about expenses of the organization and calculation. Domestic practice deeply worked the questions connected with calculation. Rich theoretical and practical experience in area of a standard method of the accounting of expenses and the calculation which is so similar to standard-cost system in management accounting is saved up. The purpose of this term paper is studying of process of managerial accounting in Kazakhstan and identification of tasks of this process. For this purpose it is necessary to solve the following problems: 1 . To open essence of management accounting, its methods and objects. 2 . To allocate the principles and functions of management accounting. 3 . To study systems and components of management accounting. When writing work Vakhrushin M. A. Bukhgalterskys works management accounting were used; Glushkov I.E. Accounting at the modern enterprises; Druri K. introduction in management accounting and the production account; Ivashkevich V. B. Bukhgaltersky management accounting; Karpova T.P. Bases of management accounting; Karpova T.I. Management accounting, etc. Chapter 1. Essence and meaning of of managerial accounting 1.1 Definition of managerial accounting managerial accounting administrative decision Managerial Accounting - it is not only the collection and recording of information , but its analysis and assessment in order to obtain such data , based on which you can control the organization , primarily operational . Primary accounting is one of the most important sources of information for management accounting , and the most reliable. At the same time for the implementation of the information needs of managers require data from additional sources , both internal and external. Managerial accounting is not a new phenomenon for domestic practice . Regulatory accounting, to the cost and responsibility centers , and cost analysis division under calculation and economic elements , etc. - All of these tools were part of the Soviet industrial accounting . However, the basic information that is formed in the period concerned the calculation and control costs. Furthermore, this analytical information formed in a single system of accounts that still distinguishes our management accounting . At the same time, almost no attention was paid to the production of information on presumptive income , profitability of a product , pricing policy. Management accounting system should provide planning and control not only costs but also revenues. Only such an approach will provide real economic effect of internal accounting [1]. For effective management of economic activities and the financial results of enterprises need to create a system of flexible , reliable and timely economic information. In these circumstances, the role and importance of accounting. Terms of managerial accounting establishes the enterprise , taking into account the specifics of , especially those solutions or other management tasks. It combines into a single system planning, accounting and cost analysis by type , place of formation and objects of calculation