If sources of management accounting are less often called in question, components are very often forgotten, being reduced to the only system of the accounting of expenses that in practice obviously it appears insufficiently for some difficult business systems.
Planning of need for capacities (CRP) has close functional tasks, but instead of uniform concept of structure of a product "car", "working resources" in view of what technically realization of CRP is more difficult operates with such non-uniform concepts as "the processing center". These methodologies are integrated in view of their close logical connection in the planned mechanism.
Marketing is rather specific to a concrete type of goods, business and a concrete market situation, however from the point of view of planning of operations any marketing can be given to some technological sequence which can be operated and which can be controlled through standard support technologies of management of projects and methodologies of planning (marketing) operations.
Each of listed types of specialized management accounting has own peculiar system of administrative data and systems of the accounting of expenses, system of the administrative reporting, system of indicators of activity inherent only in this look created on their basis.
For plant management accounting information has some restrictions. The financial statements at the time of its preparation reflect financial results of last events, and its advantage is useful to forecasting, but is limited. Also financial statements not necessarily reflect all information necessary for adoption of the correct administrative decisions. In view of these two factors, the user of financial statements has to understand the basic principles and provisions which are the cornerstone of its drawing up.
These methodologies represent some special kind of methodologies of management of material (commodity) streams with the emphasis on decrease in stocks by more exact observance of terms of delivery/delivery of material resources to object of consumption. At the general similarity differ in nature of management of procedures which is caused by the applied technologies.
However whatever serious changes happened in public life, the main objective facing accounting services does not change throughout centuries is a formation of full and reliable information about activity of the organization and its property status.
According to the provided scheme it is possible to classify management accounting both by sources, and on components, however it is easy to notice that the look business 3 on which the system of management accounting has to be imposed can unite that and other system of classification.
First of all, it is necessary to mention basic systems of financial management, as a rule, applied in the majority of the companies to the general financial management by the company in general, but they (for example, for the small company) under certain conditions can have the status of independent system of management accounting:
At the same time creation at the enterprise of system of management accounting is almost impossible without the correct classification of processes and technologies according to systematization of management accounting that will allow to develop the correct methodology of the accounting of expenses, definitions of results of activity of division and, at last, simply definitions of system of the administrative reporting of division.