ФОРМИРОВАНИЕ ИНФОРМАЦИИ О ПОВЕДЕНИИ ЗАТРАТ И ИСПОЛЬЗОВАНИЕ ПОКАЗАТЕЛЯ МАРЖИНАЛЬНОЙ ПРИБЫЛИ ДЛЯ ОЦЕНКИ УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ

Abstract

The article considers the problem of accounting and analytical provision of operational managerial decisions made in the conditions of constantly changing market. It justifies a necessity of assessment of consequences of managerial decisions through their influence on behavior of expenditures and financial results of activity of economic entity. A critical analysis of the solution of the task of cost separation and establishment of their functional dependence on the volume of activities is resulted. The factors that influence the structure of expenditures have been analyzed. The article considers possibilities of using CVP-analysis for calculation of consequences of decisions taken by management, as well as incremental analysis of profit. The recommendations on the organization of analytical accounting of expenditures with a view to assessing their behavior and relationship with the dynamics of business activity are given. The possibilities of using the margin profit indicator to assess the economic feasibility of the decisions are given. The shortcomings of the use of the considered management accounting tools were highlighted.