Practical aspects the organization management accounting in the system of controlling industrial enterprises
The article considers the problems a creating accounting and information support of controlling industrial enterprises. There are significant developments in the theory and practice controlling in numerous literary sources. However, the organization accounting and information support for controlling process-oriented industries is poorly studied. The methodological approach described in the article includes management accounting that links actual and planned indicators, primary documents and final registers that summarize information about income and expenses and report forms that reflect the results monitoring the implementation enterprise plans. The basis for synthetic and analytical accounting actual and budget revenues and expenditures, as well as deviations from them, is the classifier activities, business processes, operations and actions. Presenting information in this order allows you to create analytics in the following sections: economic elements, calculation items, places where income and expenses arise, responsibility centers and calculation objects. The proposed approach to the formation accounting and information support for controlling process-oriented production plans is based on the critical principles rationality and efficiency, which allows organizing an effective information system with the least cost. Accounting for supply costs is organized on account 10, pre-production stage costs are accounted on account 30, production costs are summarized on account 31, circulation stage costs are reflected on account 32, management and maintenance costs of financial and economic activities the enterprise are accounted on account 26, investment projects costs are reflected on account 08. The authors also developed forms primary documentation and final registers, taking into account the specifics process-oriented productions. The method has been tested in the practice of beer and alcohol production enterprises and has shown the effectiveness and necessary flexibility the proposed tools, which expands the possibilities its application in specific conditions financial and economic activity enterprises in various fields economic activity.