The article studies possible organizational approaches to the formation of various informational resources for accounting subsystems. The need and ways of their convergence were argued. The role of management accounting data in solving the problems raised was defined.

Keywords: Accounting system, information, convergence, management accounting, financial statement, International Financial Reporting Standards.

The article is dedicated to the analysis of different points of view at the term “management decision”. Various approaches to the management decision classification are also systematized. The author proposed his definition of the abovementioned term and classification of the management decisions. The objective necessity to segregate the management accounting from the overall accounting system of the company in order to make the reasoned management decisions is argued.

Keywords: Management decision, management accounting, management decisions classification.

In the presented work on the basis of generalization and systematization of existing scientific concepts attempt of economic and legal definition of the intellectual capital of modern educational institution. Need of the accounting of the intellectual capital is proved and the problems connected with it are defined.

Keywords: intellectual capital, educational institution, intangible asset, accounting.

The article presents options for the organization of the internal control of the economic agent.

Keywords: controlling, internal control, the potential risks.

This article is dedicated to the new approach of the management accounting offered by The Institute of Management Accountants — Customer profitability management, which is expected to be implemented within the framework of Activity-based Costing. The article contains the procedure of estimating customer profitability, stages of customer profitability management model implementation, analysis of its advantages and disadvantages. The approximate report pattern of the customer profitability estimation result is presented.

Keywords: management accounting, customer profitability measurement, Activity-based Costing.

The paper considers the issues of Balanced ScoreCard application in the management accounting system, especially its automatization. It is suggested to use different weighing coefficients for separate organization development directions that consider the level of current achievements of business segments.

Keywords: Balanced ScoreCard (BSC), management accounting, strategic goals, enterprise resource planning (ERP)

The present work is devoted to the study of risk management issues relevant to management accounting system of the enterprise. In the work there is disclosed the concept of risk, given a general classification of risks, including accounting risks, risk estimation and methods of risk management in the management accounting. There is also disclosed the role of the system of internal control in assessing and managing risk and given some recommendations on the organization of management accounting services, based on risks and on how to document the risk management process.

Keywords: risks; classification of risks; accounting risks; risk identification; process of risk assessment; methods of risk management; the system of internal control; management accounting of risks; documenting of the risk management process.

The article explores inventory valuation methods in the balance sheet of lean organizations, gives several examples and examines advantages and disadvantages of methods.

Keywords: lean manufacturing, lean organization, inventory, value, method, standard costing, balance sheet

In work the documentation’s role for the large production organizations is considered. By means of the main theoretical tools the simple way of statement of management accounting on the centers of financial responsibility is presented.

Keywords: management accounting, centers of financial responsibility, documentation, planning, control

This paper presents a practical example of the calculation of deviations in the production of cable products manufacturing facility, as well as the procedure for presenting them in the accounts in order to determine the causes of deviations from the planned profit

Keywords: «standard fare», the practical application, the reasons for the deviations, the flexible budget, the planned income account to record deviations

Owing to absence now accurate branch standard regulation of an order of the accounting of expenses and calculation of cost of the organizations of hotel economy, they are compelled to carry out a choice of the most optimum method independently. Thus it is necessary to consider specific features of hotel services. In this article possible options solutions of this problem are proposed.

Keywords: Hotel services, hotel business, accounting of expenses, calculation of product cost (works, servants), calculation methods, cost of hotel services.

This article formulates theoretical basis of management accounting of overhead costs. The maturity of overhead costs for administrative decesions is has been appraised. Conceptual principles of management accounting of overhead costs in JSC Russian Railways have been researched. This paper formulates general recommendations for improvement of management accounting system for overhead costs of modern organizations.

Keywords: management accounting, overhead costs, cost accounting, modern management accounting systems, overhead costs of railway company.

This work is based on Target-costing concept. Advantages of this system, steps of application and implementing specifics are considered. The example of this concept introduction, that is process of formation of prime cost to target value with no changes of the existing rate of return, is analyzed in the organization of bakery production. As a result, a list of unexpected conclusions is created and recommendations to the organizations of baking productions are provided.

Keywords: Target-costing, bakery products production, market price formation, cost of sales, quality, profit rate, cost price.

This work is devoted to the directions of development of the organizations in furniture branch and to contents of information in the form of a financial and non-financial performance which allows to estimate results of activity and to use it for justification of business decisions. Keywords: directions of development of the organizations of the furniture industry, information on results of activity

This article on the base of scientific researches references necessity of the all-round analysis of financial reporting of the consolidated group as improvement for administrative decisions. In particular, both organizational and economic characteristics of group and their value for qualitative management for the consolidated group of companies have been considered.

Keywords: administrative decisions, the analysis, the consolidated group of companies, the reporting.

Management accounting is a supplier of information for decision-making, not only for commercial organizations, but also for other business entities, including nonprofit. This role is due to the possibility of using the methods of management accounting for specific management tasks.

Keywords: Management accounting, costs, state corporation.

In this paper the method of calculation the printed book’s cost in the Moscow Print Yard in the XVII century is reproducing on the basis of archival data. Types of primary documents used printing workers for thorough documentation and detailed fixing the cost of production of each edition printed book are studied. The conclusion is the gradual complication of calculation technology for the pricing of books in order to the kingdom’s control.

Keywords: Moscow Print Yard, management accounting, cost, producing expenditures, history of accounting

This article is dedicated to issues of allocation of charges to periods. It contains analysis of normative document’s requirements, which oblige or permit to allocate charges to periods for getting reliable financial results of activity and making relevant management decisions.

Keywords: charges, expenses, costs, expenses related to future periods.