The issues of developing code manuals for centers of financial responsibility, activities, and classification

The article is devoted to the issues of development and implementation of management accounting and internal management reporting for commercial organizations, based on the developed code manuals for centers of financial responsibility, activities, products (works, services), based on the hierarchical structure of the enterprise according to the centers of financial responsibility for management accounting purposes. The article reveals practical possibilities and benefits of automating the process of formation of internal management reporting forms using the proposed algorithm that allows obtaining timely information within the established deadlines. The developed projects of code manuals are provided in fragments and need to be expanded and further developed taking into account the production specificity of each individual organization.