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УДК 33
Akiyeva G.t K.,
Senior Lecturer of the Department of Accounting, t.y.k. senior lecturer
Parahadov B.P., student
Turkmen state institute of finance ORIGIN AND HISTORY OF MANAGEMENT ACCOUNT Keywords:
manage account, methods, accounting responsibility
In the 19th and 20th centuries, when transnational corporations were created and started to operate, the times of increased capital concentration, internal and external competition, cooperative and combined production, as well as several other reasons, the requirements for accounting and organization changed. In particular, the deficiencies in accounting were clearly visible. In interrelated departments, sometimes in enterprises, when the final product is produced, when the produced products are sold to foreign countries and regions, the average quantities calculated on the final product did not allow effective management of the product's own value.
In order to improve the calculation of the cost of production, several countries began to use new methods of calculating production costs and collecting costs; Methods such as - cost accounting by responsibility centers, - calculating the cost of the product under the "standard-costing" and "direct-costing" systems appeared, which in turn turned the calculation account into a production account. In the subsequent development of the production accounting system, other functions besides simple accounting functions were used, including: scheduling, monitoring, analysis, and decision-making functions. The application of the basic functions of production management to production accounting has transformed (transformed) the accounting system into a management accounting system. Management accounting as a branch of accounting first appeared in the United States.
In a short time, it spread widely to European countries, Japan, Canada. Today, management accounting is used in large and medium-sized companies, in all types of business, in industry, commerce, education and health. In the globalization of the world economy, the requirements for the accounting and organization of production enterprises in the conditions of industrialization have changed dramatically. The shortcomings of accounting accounting as a standalone subsystem became more apparent. When the final product is produced in several identical departments, and sometimes in enterprises, when the product is sold to different countries and regions, average data about the value of the final product does not allow them to be effectively managed. In order to improve cost accounting, several leading countries began to use new methods of accounting for production-oriented costs: calculation of costs per product unit, accounting of costs by responsibility centers, costing of the product itself, such as standard costing and direct costing, and the calculation account of the production account. Learn about the system and calculate on other systems.
By ledger account Financial account, management account, production account
The regulatory documents do not define the concept of "management account". But the courses "Accounting (financial) accounting" and "Accounting (management) accounting" are offered by the new educational standards for students of higher educational institutions and economics faculties. The study of management accounting is also covered in the accountant training and examination program. Controlling accounting first appeared in the United States as an independent sub-system of accounting and soon spread to
European countries, Japan, Canada and other countries. Today, management accounting is used by most large and medium-sized companies in industry, commerce, education, medicine - all types of business. In economically developed countries, management accounting takes up to 90% of work time and other resources of the total cost of accounting.
Management and financial accounting are separate areas of single accounting, in other words, a subsystem of accounting. These areas also have their own functions, goals and characteristics. Accounts Payable
The information requirements for a management account intended for business executives are significantly different from the requirements for a financial account intended for external beneficiaries. Management accounting information used to manage a business has very different requirements than information used in financial statements and by external users. The introduction of management accounting allows managers to be greatly assisted in maintaining accounting records in managing the production process. The main purpose of production accounting is to calculate the cost of goods and services. Production account information is used by business managers to determine sales prices, estimate inventory levels, and calculate profits. Production costs defined in the production accounting system also meet the reporting requirements for external users. The main purpose of management accounting is to develop the information necessary for managers to make decisions, plan, control, and evaluate performance.
Accounting is a science just as every science has its own subject has a lesson as to clarify the subject of accounting, use it they study the following subjects:
a) Types of assets of the enterprise
b) sources of funds of the enterprise
c) economic event
Fixed assets - cost with a useful life of more than one year. More than twice the minimum wage in Turkmenistan means. Their character remains unchanged for a long time it gradually transfers its value to the finished product. Intangible assets - long-term assets that have no tangible basis are assets that benefit the business.
Key investments - purchase, installation, construction, repair of fixed assets the sum of the costs incurred to acquire...
- Long-term investments are long-term funds that are temporarily idle to be put to use for the purpose of benefiting over time.
- Short-term assets - with a useful life of up to one year.
The price is twice the amount of the minimum wage set in Turkmenistan are low resources. Their characteristic is the finished product in industrial cases. In one cycle of production, it changes its appearance and prepares its price completely transfers to the product. They are also known as circulation vehicles. Documenting is the beginning and mainstay of accounting performs daily tasks separately on the spot, at the time of execution, the quantity and value of that work through a special letter and the responsible officer's performance of that work in accordance with the law refers to the work done by signing.
2. Realization - the true existence of enterprise values counting, measuring weight, length, area, volume. As a result, the result is compared with their accounting information said to be released. of the enterprise to carry out the procurement a special consumption group is created on the basis of the order of the leader. In order to ensure the accuracy and correctness of the billing method, It is necessary to ensure full and proper protection of assets.
3. Estimation - due to the diversity of values, their amounts cannot be summarized. Accordingly, to sum up each value account determined by a special price. Also to generalize and summarize the account should be evaluated.
Literature:
1. Law of Turkmenistan on Enterprises, Ashgabat, 2000.
2. Law of Turkmenistan "On Accounting Registration", Ashgabat, 2005.
3. Law of Turkmenistan "On Auditing", Ashgabat, 1996.
© Akiyeva G.t K., Parahadov B.P., 2023
УДК 338.48
Азизов Б.
студент по специальности финансовое право факультета экономика Туркменского
государственного института экономики и управления.
ПРАВОВЫЕ ВОПРОСЫ В ЭКОНОМИКЕ Аннотация:
В статье рассматривается правовые вопросы в экономике и анализируются ее особенности.
Ключевые слова: экономика, правовые вопросы.
Право как форма социального регулирования затрагивает самые разнообразные стороны жизни общества, государства и личности. Особое место в этой области принадлежит экономике, экономическим отношениям, экономическим отношениям, которые представляют собой материальную основу воспроизводства производственных, духовно-нравственных, политических и других ценностей общественной жизни.
Взаимоотношения права и экономики имеют многовековую историю. Это один из «вечных» вопросов, с которыми по-новому сталкивается каждая новая государственная организация, как на начальных этапах своего становления и становления, так и на более поздних этапах своего развития.
Проблема решения этой проблемы возникает главным образом из-за сложности и разнообразия таких явлений, как право и экономика, которые оказывают большое влияние не только на политическую и материальную жизнь общества, но и на все другие сферы.
В юриспруденции существует множество различных подходов к пониманию права и множество теорий происхождения права, каждая из которых отстаивает свою основную причину его возникновения. В то же время следует отметить, что право, являясь многоаспектной и разнообразной сферой человечества, возникает, развивается и функционирует в результате сложности факторов; экономика -одна из них.
Таким образом, существование различных представлений о сущности общества и цели права соответственно определяет многоаспектность проблемы его взаимоотношений с экономикой.
Так, например, в нормативной концепции закон рассматривается как иерархия правил, в которой каждое верхнее или высшее правило определяет существование низшего. Высшим стандартом является конституция. Следующие законы и другие нормативные акты. Юридическая сила и легитимность каждой нормы определяется высшим законом, которым является государство как юридическое лицо, организованный правопорядок. Другими словами, понятия права и государства совпадают. Должен знать сам закон и ничего больше. В то же время нормативистская теория исходит из отношения права к окружающей среде как «существующего» и «должного быть». Еще И. Кант однажды заметил, что бытие -продукт разума не зависит от бытия. Этот постулат был принят создателями этой теории. Поэтому вывод: право, являясь системой норм правильного поведения, не зависит от фактического («реального») поведения людей и условий их существования. Только он определяет.
Таким образом, нормативный подход к толкованию права, ориентированный на его формальную
