All kinds of activity are closely connected among themselves and cannot exist separately within one enterprise. At the same time, as we were convinced, expenses have the features of formation and specifically characterize the processes made in divisions. Extent of specification of expenses and sequence of their generalization can be determined by the enterprise for each division.
Rules, the directions and procedures for management of activity of members of the organization are developed by each enterprise and exist physically (security devices, computer passwords, etc.), are written down in instructions, standards, in the form of oral instructions of chiefs, etc.
At management with direct link estimates have paramount value. Estimates make, being guided by desirable results in the future. Introduce amendments at adoption of alternative decisions in them until the estimate does not reflect the planned results.
Daily control of use of the equipment in shops and on sites is carried out according to official reports reports about equipment downtime by types and the reasons, respectively generalizing in a month these data in balances of operating time of the equipment.
Supervision over the number of workers, quantity of appearances for work, absences for the reasons, the tselosmenny and intra replaceable idle times fulfilled cheloveko-or normo-hours, the movement of labor carry out daily according to the organic account. Data in a month generalize in balances of working hours.
Formation of information on expenses on organizational activity, extent of impact of each division on creation of conditional trouble-free operation of the enterprise is included a component into management accounting. System effectiveness of management is measured by system of reporting indicators on levels management and therefore as a part of expenses on organizational activity it is offered to distinguish the following groups of expenses:
The information reporting most often is formed by inquiry and is used for informing the head on the occurring events. Data of the reporting are necessary to pay attention of administration and to take any actions from its party.
raw materials, materials, semi-finished products, hours of work and different types of services. The center of responsibility performs the work set to it with these resources. At the exit of the center of responsibility — production (products or services) which goes to other center of responsibility or is realized on the party. Thus, activity of each center of responsibility can be estimated from the point of view of efficiency.
The self-supporting centers of responsibility usually coincide with places of emergence of expenses, control at the time of emergence of expenses is inherent in them; the analytical are not connected by system of internal cost-accounting relations, they build monitoring systems behind separate expenses.
applications of semi-finished version of the summary accounting of expenses; on production with well organized accounting of expenses in places of their emergence and rather objective system of the internal. cost-accounting relations.
The main criteria are the purposes of management, the monitoring system behind costs, the level of specialization of divisions and size of their expenses here. In practice of the enterprises working in the conditions of the market the following approaches to creation of analytical management accounting were outlined:
Daily control is exercised by the head of the lowest control link, for this purpose the detailed, analytical information which is formed in management accounting on the centers of responsibility is necessary for it.
The system of the account provides measurement of expenses without measurement of an exit of production. To measure production in many cases either it is impossible, or it is not necessary. For example, the volume of the services rendered by planned services or accounts department.
The system of budget control uses elements of mechanical control and feedback. It is inseparably linked with planning and therefore is applied both during the current period, and in the long term.