INFORMATION AND ANALYTICAL SUPPORT OF MANAGEMENT ACCOUNTING FOR MANAGEMENT OF COST OF SERVICES IN AUTOMAKER DEALERSHIP CENTERS
To solve the problem of the optimal estimate of sales and assessment of service costs, the economic entities should develop economic mechanism for the management of service costs. The economic mechanism of management of service costs is required for the economic entities in order to form the internal market environment, providing rapid response to constantly changing price reaction of external market. The target calculation method is currently the most relevant for automaker dealerships centers. In conditions of declining sales volumes automakers need to develop a set of measures aimed at optimizing and improving the efficiency of dealerships. This is directly connected to the development of management accounting and taking sound management decisions, based on the information and analytical support of management accounting in order to control the cost of services in automaker dealerships centers. Application of various concepts of service cost management in the automaker dealerships centers is related to the fact that sustainable development of economic entities requires the management model, providing the optimal ratio of expenses and income of the organization, as well as the rational system of taxation, taking into account peculiarities of the activities of the economic entity. The control system of automaker dealerships most frequently uses the system of formation of the contract value of commodity groups and services, depending on the rate of profit, stipulated in contracts for the right to sell the vehicles; so it is advisable to develop the system of information and analytical support. Thus, in order to optimize the service costs for automaker dealerships, it is necessary to develop and implement the system of information and analytical support of management accounting.