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About improving the role of administrative accounting in the system of management of housing construction organizations

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Pages: 
91-101
UDC Code: 
657.05:351.778
Authors: 
Fadeikina Natal`ya V. Doctor of Economic Sciences in specialty 08.00.10 «Finance, monetary circulation and credit», Professor  (fadeikinanv@yandex.ru, rektor@nnet.ru)

The current state of housing construction and initiations of bills accepted at the federal level for increase the efficiency of realization of housing policies in Russia are briefly described. Approaches of various authors to a concept and essence of management accounting are considered and systematized. The purpose, tasks and the principles of system of management accounting are structured. It is noted that the system of the registration and analytical providing (RAP) the organizations of housing construction does not meet modern requirements of the integrated management accounting and requirements of management. And despite introduction in the construction organizations of separate elements of system of management accounting (budgeting, development of struc-ture and functions of the centers of financial responsibility, maintaining the corresponding forms of the administrative reporting, etc.), its methodical tools, structure, relevance and quality of RAP demand considerable improvement. The relevance and need of introduction of the system of the integrated management accounting including registration and analytical and control and auditor procedures and meeting the requirements of the updated standard of the international organization IMA (Institute of Management Accountants) focused on use of tools of strategic management accounting is proved. Features of management accounting, both in the organizations of housing construction, and in construction branch in general are marked out. Special attention is paid to calculation of cost of construction works and construction production and methods of distribution of factor and indirect cost in shared-equity construction and also the general requirements to formation of accounting policies of the organization for management accounting are formulated. Influence of branch features of housing construction on the organization and a technique of management accounting is defined. The main problems of statement and introduction of the integrated system of management accounting in the organizations of housing construction are designated and ways of its solution are proposed.

Files: 
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