УПРАВЛЕНЧЕСКИЙ УЧЕТ ЗАТРАТ – ОСНОВА УПРАВЛЕНИЯ ЗАТРАТАМИ

Abstract

This article gives consideration to the concept of cost management at an enterprise; it describes the structure of the said accounting process; offers the authors’ vision of the principal approaches to the creation of a cost management system at the level of a business entity. The study is novel in that the management accounting methods current in both Russian and foreign practices are treated by it with consideration to the peculiarities of today’s stage in the development of the accounting technologies and the whole economic situation. The authors describe in detail the strategies of cost management matching them with the decision making levels at a company; they also point out the key goal of the info accumulated at cost management, i.e. a raise of the economic effect due to the enterprise performance. The current monitoring of the assets spent for manufacturing (services delivery) and formed, at this basis, the report info, in the authors’ opinion, are to meet the requirements of topicality, completeness and timeliness. All in all, the value and role of management accounting are viewed in the article as a basis for the cost management corporate system whose stable functioning will significantly improve and simplify conduct of business in current times.