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MANAGEMENT REPORTING TO MAKE THE EFFECTIVE ECONOMIC DECISIONS

Marina Feskova, Elena Dyachenko, Natalia Gorlova, Tamara Logvinova, Natalia Volkova

Based on the use of the cost accounting system and the calculation of the cost of "direct costing", the financial result was calculated, the obtained value was compared with the value calculated by the traditional method; a package of management reports was formed (a report on financial results in the direct costing system, a management report on the amount of financial indicators), which can be used to make effective economic decisions on managing costs, cost, financial results, building a range of products, replacing some types of products other, other decisions related to sales policy. To make effective economic decisions on the management of costs, cost, financial results, the formation of the product range, the substitution of some products for others, other decisions related to sales policy based on the example of crop production, a management reporting package was developed (presented by the financial performance report "And management report on the value of financial indicators), which is based on the division of costs on the basis of" dependence on production " and marginal approach. Key words: management accounting, costs, cost, direct costing, break-even analysis, report on financial results, management report, management decision.

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