BASIC APPROACHES TO ORGANIZING MANAGEMENT ACCOUNTING OF LOAN CAPITAL IN CONNECTION WITH MANGERIAL RESPONSIBILITIES
Article examines the possibility of using management accounting tools for liabilities, which helps to hold top managers personally responsible for unreasonable borrowing. Suggested methods for a business entity liabilities accounting are underlined by personal managerial responsibility arising in moment of acquiring an asset, which is as well accompanied by arising of a liability. Authors suggest that sources of covering the assets relating to specific financial responsibility centers are evaluated using matrix approach when distributing the named sources. Information obtained will let to assess the involvement of financial responsibility center's (both as object of management accounting, as business process, and as subject of management) chief manager in process of finding sources to cover the accountable assets and to estimate the real cost of business processes.