Notion of the management account and its importance for taking the management decisions on base of information on expenses on places of the origin and center to responsibility

The system of the taking the management decisions becomes all more significant for development of the modern economy. The main purpose to organizations are not only production output, sale goods and rendering the services, but also economy resource. Thence, the main purpose to organizations as economic system consists in reception necessary result under minimum spending resource.

Acceptance management decisions implies under itself choice of the best variant from ensemble of the other decisions. Acceptance motivated and well-timed management decisions impossible without reliable and exact information on activity of the enterprise. Herewith important information of the management account, which, first of all, is connected with costs on production of the product, services, information on their value on places of the origin centre to responsibility with the current checking for rational use resource. The specified methods on conduct of the management account is absent in legislation of the Russian Federation and normative legal document on accounting. So economic subjects by itself develop the methods of the management account, resting in information need specialist, taking management decisions.

As is well known, responsibility for taking the management decisions rests upon leader, manager. For performing the functions leader to organizations keeps the following algorithm of the taking the management decision:

• 1)    collection information about amount of the expenses in specified length of time;

• 2)    analysis to got information;

• 3)    choice certain variant of the decision.

For efficient phased functioning (working) the leader special role gains the management account since neither accounting, nor tax account can to the full satisfy the need for taking the motivated decisions.

Exists the miscellaneous a standpoint on determination of the management account, which are grouped by us on category.

First, management account is considered researcher, as forming accounting. In foreign economic dictionary management account is understood as a part of accounting, giving useful information management organizations for governing asset and obligations. The similar determination give and domestic authors. In the opinion of M.A. Vahrushina, management account as independent direction of the accounting to organizations provides its management device by information, used for planning, management, checking and estimations to organizations as a whole, as well as its structured subdivisions [2, p. 20]. At, the account remains important forming managerial system and acts with system of the financial account simultaneously. Either as previous author A.D. Sheremet interprets the management account as subsystem of the accounting, informing management within the framework of one organization and used for planning, strictly management and checking for activity of the organizations [8, p. 25].

Secondly, management account introduces the author as process. According to Methodical recommendation on organizations and conduct of the management account, designed and confirmed by Ministry of the economic development and trading the Russian Federation from April 22 2002 № 4, management account as process to identifications, measurements, accumulations, analysis, preparation, interpretation and presentations financial and production information, is a base for taking operative and strategic decisions by management of the enterprise [1, p.13]. The National association accountant USA gives its determination of the management account as process on identifications, measurement, accumulation, analysis, preparation, integrations and issues to financial information, used by management of the enterprise for planning, estimations and checking for production activity and efficiency of the use resource.

Thirdly, management account - a system. N.P. Kondrakov defines the management account as installed organization system on collection, registrations, generalization and granting to information on economic activity of the organizations and its structured subdivisions for realization of the planning, checking and management given by activity [4, p. 20]. In the opinion of G.M. Lisovich, management account as system of the account, planning, checking, analysis to information on expenses and result to economic activity, necessary management personnel for activity governing to organizations. He also considers that management account is a connecting-links between account process and management enterprise [5, p. 14].

Thereby, analysis of the determinations of the management account has shown that opinions scientist divided. However general in them is that he presents the component of the accounting, but information, formed with use the special methods required for taking the management decisions. Generalizing aforesaid, consider that management account this part accounting, functioning as system, in base which lies the collection processes, processing and granting to information required for taking economic motivated decisions, as well as checking, estimations, planning to activity to organizations and efficiency of the use resource.

The management account - a collection instrument management of the organization, by means of which are taken operative, motivated management decisions, directed on increasing of efficiency of the work to organizations.

The component part of management account is accepted consider the management analysis. The term is incorporated with term "management account" in analogy, but notion of the management analysis several broader. The Management analysis is realized detailed, on base to the whole accounting information, including given primary account, has a possibility facility operative account to provide shaping to any available information on activity of the organizations. Specifics of the management analysis is concluded in possibility of the use required for integer of information management, regardless of the formality information, presented in financial account and accounting (financial) to reporting.

The foreign scientist interpret the management analysis as analysis of the expenses in the first place production organizations, calculating prime cost to product, work, services, using different methods of the account of the expenses on the base of the expenses centre separation and the centre to responsibility, planning the expenses and analysis deflection from plan (the budget).

At decision of the management problems in practical work necessary broad collection analytical and operative information, characterizing real financial and production-economic processes at the time of acceptance decision on different level of management. Account given for integer of management on any level must be corresponding to image are prepared and interpreted on base of the certain methods of the analysis.

Three select in system of the management analysis forming: perspective (forecast) analysis, operative analysis and the current (retrospective) analysis, each of which characteristic decision of the own problems.

Retrospective and operative analysis were typical mostly internal analysis in condition of the planned economy. Their primary task was a motivation to tension of the plan, checking for its execution, reinforcement of the mode spare, fight with loss and mismanagement, discovery and measurement of the reasons of the deflections.

Need for undertaking the perspective analysis appeared with transition Russian organization on market conditions of the management: tough rivals, condition to uncertainties and risk - translates the internal analysis in new quality, bring it before level of the management analysis. While retrospective analysis answers the question: «As this was?», prerogative of the perspective management analysis is searching for of the answer to question: "That will if?"

The important problem of the management account is an organization of the account on the centre of the expenses and the centre to responsibility. On base its data leader to organizations will always be able to define, where expenses exceeded or, on the contrary, insufficient. Additionally managers centre to responsibility will try to reduce the expenses on structured subdivision of the organizations. In subject of the business often their salary directly depends on values arrived organizations. Than below expenses, that above profit.

The centers to responsibility and place of the arising the expenses quite often consider the alike category. However the presence of the two notions is not accidental. As is well known, the centre to responsibility -a structured subdivision at the head which manager, leader, have responsibility, but place arising the expenses- territorial structured subdivision at the head which no manager, however exactly here form the expenses.

Checking is produced in system of the management account for expenses on places of their origin for estimation result to activity to organizations. Since production enterprise is dynamically functioning system then since time priorities on directions of activity can change, but, signifies, organization of the account on the centre of the responsibility must be reoriented on reflection of such condition of the development and management enterprise.

The purpose to organizations of the management account on places of the arising the expenses - a making the efficient system of the account, which is the reason for undertaking operation on account of the expenses in cut of the places of the arising the expenses and payment of the expenses on type of activity, reception to account information on consumption resource on production necessities on segment of the organizations and calculation prime cost to product. The account of the expenses on places of their origin enables management to provide checking for consumption resource, sharing the indirect expenses between separate type of the product that it is important under calculation prime cost produced to product.

The allocation centre to responsibility is founded on purposes of the checking the expenses and result to activity of the segment to organizations, but under checking is understood entrusting to responsibility for appeared deflections on concrete person. The allocation of the centre to responsibility is defined by choice of the object of the checking. Thereby, the centre to responsibility - a structured subdivision to companies, who manager has responsibility for its activity.

If speak of efficiency of the account, that account of the expenses on the centre of the responsibility is more efficient in contrast with account on places of the origin. The purpose to organizations of the account on the centre of the responsibility - a collection and accumulation to information on expenses on each of them, as well as checking the expenses, their analysis, revealing the deflections of the actual expenses from planned, estimation result work centre to responsibility.