MODEL OF MANAGEMENT ACCOUNTING ON THE CENTERS OF RESPONSIBILITY AT THE ENTERPRISES OF POWER INDUSTRY OF REPUBLIC OF BELARUS
In article allocation in the system of accounting and the reporting at the enterprises of power of management accounting, formation of the administrative reporting and introduction of internal administrative control is proved. The model of management accounting on the centers of responsibility is offered. For management accounting at the enterprises of power industry of Republic of Belarus application of a standard method of accounting of expenses and a poperedelny method of calculation of prime cost is offered.