Management accounting of supply and procurement activities of enterprises

Abstract

The article is devoted to the practical application of various management accounting mechanisms at the stage of supply and procurement activities. The importance of using the management accounting system when planning purchases and supplying an enterprise with material resources is substantiated. The purpose and tasks of management accounting at the stage of procurement and supply are determined. The planning stage of procurement activities is analyzed, responsibility centers, software products and logistics concepts are identified. The mechanism for planning the requirements for materials is given in detail. Approaches to the classification, analysis and specification of costs associated with the storage of material resources are proposed. The analytics on material resources by directions is given. The internal control procedures that can be carried out at the stage of procurement and procurement activities are proposed. The importance of applying the results of the analysis of supplies and the use of material resources in the practice of management accounting is substantiated. The internal control procedures that can be carried out at the stage of procurement and procurement activities are proposed. The importance of applying the results of the analysis of supplies and the use of material resources in the practice of management accounting is substantiated. The introduction of the tools and mechanisms of the management accounting system proposed in the article will make it possible to effectively manage material resources, significantly reduce the cost of their acquisition, and find ways to save.