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УДК 33
Акиева Г.К.,
старший преподаватель кафедры бухгалтерского учета, к.т.н. старший преподаватель
Туркменский государственный институт финансов
THEORETICAL BASIS OF MANAGEMENT ACCOUNTING SYSTEM
Keywords:
processing and aggregating economic data, monitoring purposes, accounting.
It developed in the early 1950s and late 1940s there have been significant changes in the accounting systems of countries. Accounting records are only the first registration documents and existing ones to a means of processing and aggregating economic data instead of becoming a "partner" and "place" of the management policy of the enterprise was the "executor". Information for a group of decision makers in the household gathering and summarizing, planning, forecasting, decision making and create and maintain data for various purposes for monitoring purposes additional functions have appeared for storage.
Accounting has operational, detailed (analytical) characteristics keeps accounting for production costs, the actual volume of production to register, not only for the enterprise, but also for the production units focuses more on evaluating the performance of its programs.
The effectiveness principle of management is the creation of management accounting it foresaw his need. "Production" in different countries gradually account" the term "e control account" replaced by [2,3]. However, this is it terminology is an organized, high-level accounting system and reconstructed methodological forms. In two parts according to the following types: divided into financial and management accounts.
At that time, the company had two accounting departments created, i.e. financial and management accounts, each with its own purpose and functions there was A prerequisite for the division was the registration of the calculation.
The calculation account is as follows:
• determining costs for a specific period;
• developing a mechanism for controlling costs and their changes, identify positive and non-positive (negative) deviations from the previous one;
• Operational analysis of identified deviations and necessary for production cost control.
The new industrial relations financial statement and its components should be approached according to new methods. First, management objectives,
then the calculation account requirements changed. According to the following
the calculation required:
• according to responsibility centers - this technological process and activities for compliance with distribution controls;
• Calculate the total and marginal costs of the product and its prices by types of products for;
• by types of expenses - by their place of origin for logging as well as monitoring resource usage.
Also, different types of calculation for different management purposes
is necessary. They are all internally organized according to the decentralized principle led to the birth of industrial accounting.
Decentralization of governance refers to:
• Communication between departments in the enterprise information on advanced forms and methods create a system;
• Ensure efficiency of data collection and processing to do short-term planning in departments;
• Operative in the utilization of material, labor and financial resources control.
Future development and improvement of management accounting, different countries within the national accounting systems of the national economy according to its directions and characteristics [4].
Conditions for businesses to operate in a market economy are economic the need for a significant increase in the amount of information both inside and outside the organization does. External organizations are also involved in the business or the results of its operations expresses an interest. Demand for manufactured goods, products under certain conditions and requirements deployment options, production logistics, technical preparation of production, costs of production and certain products production efficiency etc. the amount of information about it is increasing.
Business owners, suppliers, customers, creditors, tax authorities, shareholders of the company's earnings and efficiency of use of funds; equity share volatility and security, investment efficiency and etc. they are interested in information. References:
1. Gurbanguly Berdimuhamedov. Social and economic development of Turkmenistan state regulation. Volumes I and II. Students of higher education institutions study guide for - Ashgabat. Turkmen State Publishing Service, 2010.
2. Akyeva G., Cherkezova O., Annamyradova M., Orazova M. Influence management accounting for business efficiency. International Scientific journal "Symbol Science". ISSN 2410-700X, No. 5-1/2023.
3. Orazova E. Studies revealing the influence of management accounting in the activity of the enterprise. ISSN 2410-700X, No. 5-1/2023.
4. T. A. Karpova. Management accounting. Moscow UNITY. 2004
5. Akyeva G., Gurbanova O., Cherkezova O., Allamiradov M. Management A textbook for high schools. -A.: Turkmen state Publishing Service, 2020.
© AKMeBa T.K., 2023
УДК 33
Акмаммедова О.А.
Преподаватель Туркменского государственного института Финансов,
г. Ашхабад, Туркменистан Аллабергенов М.
Студент Туркменского государственного института Финансов,
г. Ашхабад, Туркменистан Ата Мохаммед О.
Студентка Туркменского государственного института Финансов,
г. Ашхабад, Туркменистан
ЗАНЯТОСТЬ - ОДИН ИЗ КЛЮЧЕВЫХ МАКРОЭКОНОМИЧЕСКИХ ПОКАЗАТЕЛЕЙ
Сделать независимый нейтральный Туркменистан страной достойного труда - одно из приоритетных направлений государственной политики Президента Туркменистана. Ведь вопросы занятости и качества труда непосредственно связаны с повышением уровня благосостояния каждой семьи. С другой стороны, расширение возможностей для производительного труда поднимает планку развития самого человека на новую высоту, повышает знания, умения и навыки работников.
В свою очередь, показатели занятости служат критерием устойчивого социально-экономического
