THE ROLE OF MANAGEMENT ACCOUNTING IN THE FORMATION OF THE CONCEPT OF ENERGY SAVING ENTERPRISES OUTLET OF THE CENTRAL FEDERAL DISTRICT

Abstract

Organization of management accounting according to responsibility centers, aimed at the effective spending of the resources available with the industrial enterprise of material and production resources and contributes to the implementation of resource-saving technologies.

The main principle of the separation of the responsibility lies in the fact that for every structural unit of the company should include only those expenses for which it can meet and control them.

The authors proposed to allocate the following centres of responsibility: production costs, operational costs, profits, revenue, investment, sales, quality control and maintenance.

In the framework of the proposed method of cost accounting managers are responsible for compliance with the target values budget level of costs for each fixed at them the center of the responsibility.

In addition, we have developed the scheme of interaction of responsibility centers and the relationship between them with regard the sequence of the formation of the cost price of products at various stages of production and financial activities of the organization, which ultimately will contribute to effective cost management, the control over them, taking into account the specifics of each Department and the identification of the perpetrators of the non-productive costs.