STATEMENT OF MANAGEMENT ACCOUNTING IN OUTSOURCING CONDITIONS
Abstract
The issues of formation of a system of managerial accounting under the use of external outsourcing are highlighted. It has been established that the chronological sequence of management accounting research indicates the existing rejection of theoretical and methodological content, which is focused on international practice from the domestic methodology of conducting operational and industrial accounting. The latest studies of the methodology of formation and management of managerial accounting in outsourcing conditions showed that the most relevant problems are associated with recognition in practice the need for an effective management accounting organization and, as a result, a reliable definition of its subject and objects. Such a state of affairs makes it difficult and practical interpretation of the goal and tasks of managerial accounting in outsourcing. Expansion of the subject plane of management accounting under the conditions of outsourcing is due to the inclusion of information formed within the framework of comprehensive indicators for the adoption of managerial decisions on optimization of managerial decisions, proved to have a direct management of managerial accounting with tax in the part of information on the size of taxes of structural units, which formed by an outsourcing company to be processed in the management accounting system. In this case, through the functions of management accounting at the level of structural divisions of the enterprise provides a monotonous approach in determining the composition of expenses belonging to one or another production processes during planning and accounting, control. In addition, there is a discussion nature of the issue related to the main approaches to the definition of information limits of management accounting, which is determined by the organizational and functional structure of enterprise management, especially for holding structures, preservation of commercial secrets, the use of individual methodological instruments based on the specifics of corporate structures in the holding. For this type of enterprise, a complex management structure is characteristic, where the key areas of increasing the efficiency of work becomes optimizing costs in the use of innovative technologies that are characterized by high response to changes in changes occurring. In order to create accounting policies for managerial accounting purposes, first of all, it is necessary to develop a procedure for systematizing information about the structure of expenditure, amounts of income and the formation of financial results in individual areas of activity, taking into account the enlarged types of works (services), activities, articles, types of expenses, tariff components The purpose of developing an optimal management decision. It is important to ensure the process of informing interested users by developing relevant internal reporting, which acts as a feedback. Significant influence on managerial accounting, as indicated there is a management function implemented through the creation of a rational economic-organizational structure in the context of outsourcing, which affects the formation of information flows for effective management of economic entities.
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