Section

Ecological management

Title

MANAGEMENT ACCOUNTING CENTERS IN THE ORGANIZATION: METHODS AND METHODOLOGY

Сontributors

Askar Karibaev, MA in Economic Sciences of the Kazakhstan University of Innovative and Telecommunication Systems the city of Uralsk, Kazakhstan

Abstract

The development of quality management systems is currently topical for many successful organizations. The control on the responsibility centers is one of the subsystems that provides internal company management. The aim is to develop and implement conceptual and technological approaches to the implementation of development models based on the campaign centers management accounting. It allows you to solve a series of multidimensional challenges for optimizing the management companies. In particular, to personalize responsibility for making decisions, clearly define goals, make specific plans, keep records of production costs, assess the activities of employees on the basis of key performance indicators, effectively use resources of the organization. The paper concludes that the implementation of management accounting centers should be performed together with such models as the balanced scorecard, total quality management and proactive monitoring procedures and a system of continuous improvement.

The most effective RCs are the ones which are able to achieve the goals set before them while using the least amount of resources. A system grounded in responsibility centers helps personify responsibility for making managerial decisions, raise the quality of planning functions, and attach a reward system to the results yielded by a specific responsibility center.

Keywords

management accounting, investment center, the center for non-standardized cost, economic added value.

References

1.  Ray Garisson, Eric Norin and Peter Bryue. Management Accounting. Companion Group, 2011. P. 1024.

2.  Anthony A. Atkinson, Rajeev D. Banker, Robert C. Kaplan. Managerial Accounting Managerial Accounting. 3rd ed. M., 2006. P. 880.

3.  Karpov Alexander Evgenievich. Setting and automation of management accounting. M.: Result and Quality, 2008. P. 504.

4.  E. Michaels, H. Handfield-Jones, B. Axelrod. The War for Talent. Mann, Ivanov and Ferber pub. 2009. P. 251.

5.  Afonin Yu. A., Voronin V. V., Orlova L. V. Russian small business: a comparative analysis. Actual questions of high school science Collection of scientific and scientific-methodical articles. Samara, 2016. P. 15—25.

6.  Dobrenkov V. I., Afonin Yu. A., Polynova L. V. Features of small business in Russia: genetic characteristics. The Humanitarian Office of the South of Russia. 2016. T. 20. No. 4. C. 28—42.