Formation of the conceptual features of management accounting at the  enterprise

In a market economy, managers and management of the company should have the information about the efficiency of each decision made and its impact on the cost of production, works and services and financial results of the company.

According to international practice, this can be implemented with help of internal control which is possible in the conditions of well- organized management accounting system. Based on the experience of countries with developed market economies, the implementation of management accounting in the domestic theory and practice will allow to receive managers operational and useful information about the costs and results of operations.

The problem of formation of management accounting is to reorient of the domestic theory and practice on the new challenges facing the management of the organization in the marketplace. Another object of the national management accounting is the creation and development of new and innovative systems on practice about generating information on the production cost.

The most important areas of improving the organization of management accounting are

• the development of accounting policies separately for management accounting based on the actual economic, theoretical and legislative assumptions;
• determination of the structure of management accounting unit, depending on the size of the organization;
• features of the production technology and organization, the level of centralization of management;
• activity category and methods of processing accounting information;
• selection in the management accounting group accounting which functions include accounting and the analysis of consumed resources, forecasting and monitoring of rational use;
• development of manager job description for management accountants and industry experts.

Many accountants believe that the inclusion of the concept    of «management accounting» the account, as well as in the «financial account» is a fundamental principle.

In our opinion, management of the organization is the basis and financial accounting is only the tool, system control of  production, providing information about assets, stock equity, liabilities, income and expenses of the organization. The  management    accounting     generates information necessary for monitoring and comparing actual results with budgeted by structural divisions and segments of the organization, for various management decisions making, planning and evaluation of alternative courses of action.

In order to make various economic decisions managers need reliable information about company production and financial information. That is the main reason allocation of management accounting as an independent member of the accounting system. There   are   several   descriptions   of    concept «management accounting».

«Management accounting is not only monitoring and generalization of current information, this is the system of internal operational control», said Paliy. The essence of the management accounting is to provide information that managers need to make business decisions in quantities more than financial accounting. Management accounting should focus on future events. «Financial accounting focuses on the control of assets and liabilities on the registration and classification of transactions affecting operating results. It turned to the past tense. Management accounting should focus on future events which can be influenced. Past cannot be changed, but it can be a lesson for the future» [1, с.57].

Ya.V.    Sokolova,   M.L.   Pyatova   decide  that «management accounting is a system of registration, compilation and reporting of data required for management decision-making by managers of the enterprise» [2, с.15].

Nikolayeva and   T.    Shishkova   indicate «management accounting is covering all typs of accounting information for internal use at all levels of management. Its object is to give managers information for scientific management decisions.»

G.M. Lisovich indicates «management accounting as data-processing machine including all forms and methods of planning, accounting and analysis which aim is to form alternative functions of organization and to provide information for decisions. Further he says strategic management accounting plays an very important role in organization of modern management accounting. Account-analytics explore a market and competitors in order to receive information managers needed to get and save their positions on the market» [4, с.294].

We agree with A. D. Sheremet, N. P. Kondrakov and S. M. Shapiguzov‘s opinion about management accounting as a subsystem of accounting providing its managers information using planning, management and control of its production. This process include the identification, measurement, collection, analysis, preparation, interpretation, transmission and reception of information required managers to perform its functions [5, с.294].

The truly definition is given by American Accounting Association. According to them accounting is process of information identification, evaluation and calculation of indicators and submission of data to users for decision making. [6, с.10]. Management accounting is a system of managers’ information procuring in order to help them to  make  decisions,  planning  and  control. It includes the identification, measurement, collection, analysis, preparation, interpretation, transmission and reception of information necessary managers to perform its functions. It is the research system. [7, с.9].

The object of financial accounting is to preparation of financial statements for external users.

Accounting is linked with character and volume of financial information for external users who can be different types of people. For instance, investors and creditors.

There are two main groups of users of financial statements:

• external users;
• internal users.

These two groups can be divided for three types of users:

• people who manage organization;
• people who are outside of organization but have straight financial interest;
• people without non-straight financial Current and potential investors, current and potential creditors, consumers are users with straightfinancial interest.

Tax committees, statistic committees and other group (auditors and etc) are users of non-straight financial interest.

The head of organization accounts for preparing and presentation of financial statements.

The objects of strategic management accounting are costs of organization and its structural departments; results of organization and its structural departments; internal pricing with using of transfer prices; budget, planning and internal statements. Calculation, the system of economic calculations of production costs, is one of the important functions of management accounting. Decision making expects comparative evaluation of a number of alternatives. Different alternatives can be counted on the base of calculations for decision of one task. This   requires information on the costs of the future period for all alternatives, given the loss of profit.

Thus, it can be determined that the strategic management accounting is a link between the accounting process and management.

These tasks must be solved on the information base of strategic management accounting:

• operating: finding of breakeven point, output planning, finding of product structure, failure or attract of additional orders, pricing decisions in a competitive environment.
• problem-looking tasks which has further strategic meaning: on investments; on business restructuring; the feasibility of the development of new

References 

1. Palij F. Upravlencheskij uchet sistema vnutrennej informacii // Buhgalterskij uchet. – 2003. – №2.
2. Sokolov V. i Pjatov M.L.. Upravlencheskij uchet: kak ego ponimat’ // Buhgalterskij uchet. – 2003. – №7.
3. Nikolaeva O., Shishkova Klassicheskij upravlencheskij uchet: uchebnik. – M.: Izd. LKI, 2014. ‒ 400s.
4. Lisovich G.M. Sel’skohozjajstvennyj uchet (finansovyj i upravlencheskij). – Rostov-na-Donu: Izdatel’skij centr «MarT», 2002. ‒ 717 s.
5. Sheremet A.D., Kondrakov P, Shapiguzova S.M. Upravlencheskij uchet: uchebnoe posobie / pod red. A.D. Sheremeta. M.: ID FBK PRESS, 2000. ‒ 512 s.
6. Druri Vvedenie v upravlencheskij i proizvodstvennyj uchet: per. s angl./ pod red. N.D. Jeriashvili. ‒ M.: JuNITI, 1998. ‒ 774 s.
7. Vahrushina M.A. Buhgalterskij upravlencheskij uchet. – M.: ZAO «Finstatinform» ‒ OOO «MCUPL», 2000. ‒
8. Zakon Respubliki Kazahstan «O buhgalterskom uchete i finansovoj otchetnosti» ot 28.02.2007 N 234-3.