IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS UNDER THE BOILER METHOD OF COSTING
Issue № 12, 2023, article № 11, pages 101-106
Section: Regional economy
Language: Russian
Original language title: РЕАЛИЗАЦИЯ ИНСТРУМЕНТАРИЯ УПРАВЛЕНЧЕСКОГО УЧЕТА ПРИ КОТЛОВОМ МЕТОДЕ КАЛЬКУЛИРОВАНИЯ
Keywords: PRODUCTION EFFICIENCY, MANAGEMENT ACCOUNTING, COSTING METHODS, COSTS, STRATEGIC MANAGEMENT
Abstract: Competently established at all levels of the system of management accounting reporting guarantees the efficiency of modern enterprise. Improvement of methods of management control and their adaptation to the actual use is aimed at the development of a dynamic information system for making management decisions to achieve the tactical goals of the organization. For this purpose, it is necessary to have good information, and be able to correctly apply it for their own purposes. An effective management system includes operational and efficient use of enterprise resources. In this process, management accounting is a mechanism through which it is possible to comprehensively consider the problems of planning, accounting for internal and external activities and operational control.
Authors: Nigmatullina Gulnara Rashitovna, Gusmanov Rasul Uzbekovich, Faizov Niaz SHamilevich, Bogachev Aleksandr Ivanovich, Gilmanov Tagir Damirovich