ORGANIZATION OF MANAGEMENT ACCOUNTING ACCORDING TO THE "STANDARD-COSTING" SYSTEM

Abstract

The desire to learn how to manage finances in conditions of market instability, to organize the production of competitive products, ensuring the effective development of the enterprise, poses a difficult task for the management of Russian enterprises: to master the methodology of budget formation as the main financial plan and economic regulator of relations between the structural divisions of the enterprise and the enterprise with the external environment. In the process of organizing the budgeting process at the enterprise, all enterprises face the problem of creating a single information space. This means a complete "docking" of the data of consolidated financial and production statements maintained by accounting and operational accounting data maintained by other management services and structural divisions. The introduction of a comprehensive regulatory accounting method (standard-cost) allows to form a unified information base at the enterprise.