Accounting and capturing of rejection in system of budget control

The article focuses on the effectiveness of the implementation of the functions of management accounting through the fixation of deviations, which varies greatly depending on the instrument, through which the accounting deviations. Determined that the criterion for choosing the instruments of control Save-surface material and monetary values, evaluating the effectiveness of production and economic activity substantially through the fixation and analysis of deviations from established normative parameters should be determined on the basis of comparison, the rate of economic transactions, the valuation adopted for the object, and fixation frequency deviations proposed instruments for the normalized business transactions.