УПРАВЛЕНЧЕСКИЙ УЧЕТ КАК СИСТЕМА УПРАВЛЕНИЯ ПРИБЫЛЬЮ

Abstract

Analytical possibilities of management accounting on the issues of profit management are considered. The subject of the research is the production activity of a commercial enterprise. The purpose of the study is to determine the impact of management accounting on the financial result of the enterprise. The methodological basis of the study was the provisions and conclusions that were formed in the scientific works of domestic authors. The article shows a practical mechanism for the formation of management reporting on the example of a specific enterprise. The options for making management decisions based on the compiled reporting are considered. An approach is proposed, aimed at strengthening the control functions over the accounts receivable and payable of the enterprise. The given methodology and approaches to improvement can be useful for managers and accountants of commercial organizations. The recommendations presented in the article can be used when reading lectures and seminars on management accounting.