In the maiden part of the given course work the essence of the administrative registration as it is, its function is disclosed, philosophys of construction of the administrative registration also are given, place held by it in a management system by firm is pointed.
In modern conditions of possibility of independence regarding the organization and conducting management accounting, absence regulating statement of the account for internal needs of management of documents, existence of organizational and computer facilities it is obviously possible to solve the listed above problems by reorganization of the production account in the administrative.
The enumeration of keywords: administrative registration, intelligence system of firm, centers of expenditures, documentation provision of the administrative registration (DPAR), administrative registration of organizational activity, ASMDT etc.
In the second part features of the organization of production and their influence on creation of management accounting of organizational activity, system of administrative control of activity of divisions, Management accounting and the analysis in decision-making in business activity, problems of improvement of documentary ensuring management in modern conditions are described.
To the changed relations of production there had to correspond new approach to the organization of accounting and its components. First of all, the purposes of management changed and, from here, requirements to the calculation account changed. Accounting was required:
In information system of the enterprise such functions are carried out by the accounting (administrative) account. Management accounting has distinctive signs, methods, receptions, ways and the principles of maintaining inherent in it.
In the third part of this work the characteristic of object of research was given and offers on increase of efficiency of administrative document flow, increase of production efficiency, the organization of management accounting and an enterprise management system were developed.
In the conditions of concentration of the capital, the external and internal competition, inflation, significant increase in scales of production costs, traditional methods of the account ceased to conform to requirements of management.
In information system of the enterprise management accounting is presented by process of supervision, measurement, data collection and processing for heads different balanced managements for planning, actually management and control of activity of structural divisions and the enterprise in general.
Thus, different types of prime cost are necessary for various purposes of management. All this led to creation of internal production accounts department which was organized by the decentralized principle. Understand creation of information system of the enterprise with in details worked forms and methods of communication communication between divisions as decentralization of management accounting; ensuring efficiency of data collection and processing; routine planning of activity of structural divisions; an operating control behind the level of an expenditure of material, labor and financial resources.
Each manager has to be able to present management accounting as the mechanism of management of business activity of the enterprise focused on receiving profit and achievement of the objectives on a commodity market and services to have concept about differences and similarity of financial and management accounting, to give justification on the example of the concrete enterprise of essence and need of management accounting. The system administrative the account which can be adapted for conditions of the concrete enterprise has to be chosen or developed proceeding from the purposes and opportunities of management. It is necessary to be able to reason obligation of performance of functions by management accounting and uses of its principles at creation of system of the internal account and control.
Any service and the employee of management for performance of the functions need information. Management begins with receiving and perception of information, it includes decision-making on the basis of information and comes to the end with control of implementation of this decision also on the basis of the relevant information.