Management accounting of product Management accounting of production activities of an enterprises in modern economic conditions in Russia

Abstract

The article substantiates the relevance of organizing management accounting of production activities by Russian enterprises in modern economic conditions.  The author has identified approaches to the formation of a management accounting system for enterprises at the stage of the production process. The main tasks of management accounting of production activities are listed. Aspects that require special attention from enterprise management are identified, disclosed and justified. The methods and methods of management accounting that can be used at each stage of the production process are systematized. Particular attention is paid to the management of production costs, cost accounting methods, calculating the cost of production, assessing work in progress, determining the costs of defective products, calculating the cost of auxiliary production, building a system of analytical accounts, etc. The introduction of the proposed approaches and methods to organizing a management accounting system for production activities will allow Russian enterprises to most effectively manage production activities, reduce production costs, find ways to save money and increase reserves, reach optimal production levels, increase profitability.