The article deals with the algorithm and practical realization of cost accounting procedure according to the responsibility centers and business-processes. The author provides correspondence of accounts for defining of conditional results in the responsibility centers and business-process. The author develops the register book "Execution of plan according to the responsibility center expenses" and Consolidated report of the responsibility centers and business-processes.
Keywords: management accounting, responsibility center, business-process
References:
Bobryshev A.N., Debelyi R.V. Transformatsiia dannykh uchetnoi sistemy s tsel'iu povysheniia effektivnosti analiticheskikh deistvii [Transformation of accounting system data in order to improve the analytical efficiency]. Kant, 2011, no. 3, pp. 56–59.
Kostiukova E.I., Fes’kova M.V. Ispol'zovanie razlichnykh kal'kuliatsionnykh sistem v deiatel'nosti predpriiatii alkogol'noi promyshlennosti [Using of different calculation systems in alcoholic products enterprises]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no. 34, pp. 2–8.
Kostiukova E.I., BashkatovaT.A. Sovershenstvovanie sistemy upravlencheskogo ucheta na khlebopekarnykh predpriiatiiakh [Improvement of management accounting in bread-baking production]. Stavropol, AGRUS Publ., 2013, 168 p.
Rybakova O.V Bukhgalterskii upravlencheskii uchet i upravlencheskoe planirovanie [Management accounting and management planning]. Moscow, Finansy i statistika Publ., 2005, 464 p.
