FUNCTIONAL APPROACH AS A TOOL FOR SYSTEM ANALYSIS IN THE MANAGEMENT ACCOUNTS
The article is devoted to the improvement of the analytical capabilities of the management accounts at the present stage of development of the Russian economy given the need to improve competitiveness and innovative attractiveness of the product. The management accounts, providing analytical information to the management of a business entity, are most useful in planning activities, management organization and control action. The article deals with the management accounts, which are based on the cost management of a business entity and methodology for allocation of indirect costs between the centers of financial responsibility and in accordance with the base distribution. The author in her article discusses the modes of organization of management accounts for cost control of a business entity in the production of the product and the features of the system analysis based on a comprehensive functional approach. Such functional approach in the preparation and carrying out of the system analysis allows us to significantly expand business potential and increase the possibilities of the efficient business entity.