Cost accounting by responsibility centers as a basis for budgeting in the management accounting system of sugar industry organizations
The article discusses the features of management accounting for responsibility centers in sugar industry organizations. Accounting by responsibility centers and budgeting are presented as the main tools of the management accounting system in sugar industry organizations. Charts of accounts 23 “Auxiliary production“ U ”, 29“ Serving pro duction and economy “U”, 20 “Main production“ U ”with the possibility of organizing analytical accounting for departments, stock groups and cost items in the management accounting system are presented. The section of the management chart of accounts for the centers of responsibility of auxiliary industries, service industries and farms, and main production is presented. The industry features of accounting for sugar production costs by responsibility centers, namely in the main production, in the pulp granulation workshop, in the pressed sugar workshop, and in all divisions of the main production, are considered. The role of cost accounting by responsibility centers in the formation of various kinds of budgets of auxiliary industries, servicing industries and farms, as well as the budget of the main production is substantiated.