title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ñ Ð»ÐµÐ±Ð¾Ð¿ÐµÐºÐ°ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improvement of the management accounting system at the bakery industry interprise
Creators: name: ÐÐ¾Ð»ÑÐ±ÐµÐ², ÐÐ½Ð´ÑÐµÐ¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ñ Ð»ÐµÐ±Ð¾Ð¿ÐµÐºÐ°ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
Ñ Ð»ÐµÐ±
Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
management accounting
automation
budget
baking industry
bread
reporting

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð¿ÑÐ±Ð»Ð¸ÑÐ½Ð¾Ðµ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ðµ Ð¾Ð±ÑÐµÑÑÐ²Ð¾ Â«ÐÐ°ÑÐ°Ð²Ð°Ð¹Â». Ð­ÑÐ¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ ÑÐ»ÐµÐ±Ð¾Ð¿ÐµÐºÐ°ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸, ÐºÐ¾ÑÐ¾ÑÐ¾Ðµ ÑÐ¶Ðµ Ð¸Ð¼ÐµÐµÑ Ð¾Ð¿ÑÑ Ð¿Ð¾ÑÑÐ°Ð½Ð¾Ð²ÐºÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°. Ð¦ÐµÐ»ÑÑ Ð½Ð°ÑÑÐ¾ÑÑÐµÐ¹ ÑÐ°Ð±Ð¾ÑÑ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ ÐµÐµ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ ÑÐ»ÐµÐ±Ð¾Ð¿ÐµÐºÐ°ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. ÐÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð° Ð½Ð° Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÑ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð°Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð°Ð³Ð°ÑÑÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½ÑÐ¹ Ð¸ ÑÐ¸ÑÑÐµÐ¼Ð½ÑÐ¹ Ð¿Ð¾Ð´ÑÐ¾Ð´ Ðº Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐ²Ð»ÐµÐ½Ð¸Ð¹ Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð². ÐÐ±Ð»Ð°ÑÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ ÑÐ»ÐµÐ±Ð¾Ð¿ÐµÐºÐ°ÑÐ½Ð¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸. ÐÐ°Ð¸Ð±Ð¾Ð»ÐµÐµ ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: - Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ñ ÑÐ°ÐºÑÐ¾ÑÑ, Ð²Ð»Ð¸ÑÑÑÐ¸Ðµ Ð½Ð° Ð¿Ð¾ÑÑÐ°Ð½Ð¾Ð²ÐºÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°; - Ð¸Ð·ÑÑÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐµ Ð¸ Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ñ Ð¾ÑÐ´ÐµÐ»ÑÐ½ÑÐµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ Ð¸Ñ ÑÐµÑÐµÐ½Ð¸Ñ; - ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° ÑÐ»ÐµÐ±Ð¾Ð¿ÐµÐºÐ°ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ; Ð¡Ð´ÐµÐ»Ð°Ð½ Ð²ÑÐ²Ð¾Ð´, ÑÑÐ¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½ Ð½Ð° ÑÐ¾, ÑÑÐ¾Ð±Ñ Ð½ÐµÐ¹ÑÑÐ°Ð»Ð¸Ð·Ð¾Ð²Ð°ÑÑ Ð¾ÑÐ¸Ð±ÐºÐ¸ Ð¸ Ð½ÐµÑÐ¾ÑÐ½Ð¾ÑÑÐ¸, Ð¸ÑÐºÐ»ÑÑÐ¸ÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑ Ð¸ÑÐºÐ°Ð¶ÐµÐ½Ð¸Ñ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸, Ð¿Ð¾Ð´Ð³Ð¾ÑÐ¾Ð²Ð¸ÑÑ Ð±Ð¾Ð»ÐµÐµ Ð¿Ð¾Ð»Ð½ÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð±Ð°Ð·Ñ Ð´Ð»Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ. ÐÐ¼ÐµÐ½Ð½Ð¾ Ñ ÑÑÐ¸Ð¼Ð¸ Ð·Ð°Ð´Ð°ÑÐ°Ð¼Ð¸ Ð¸ Ð´Ð¾Ð»Ð¶Ð½Ð° ÑÐ¿ÑÐ°Ð²Ð»ÑÑÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÑÐµÑÐ° Ð² ÐÐÐ Â«ÐÐ°ÑÐ°Ð²Ð°Ð¹Â».
description: The object of the research is the public joint-stock company "Karavay". This is an enterprise in the bakery industry, which already has experience in setting up management accounting. The purpose of this work is to improve the management accounting system and its development at the enterprises of the bakery industry. The research methodology is based on general scientific principles of research, suggesting an integrated and systematic approach to the study of economic phenomena and processes. The area of application of the results is the management activities of enterprises in the bakery industry. The most significant research findings: - summarized the factors influencing the formulation of management accounting; - studied the problems of management accounting in Russian practice and generalized individual proposals for their solution; - Ñonsidered the features of management accounting at bakery enterprises; It is concluded that management accounting is aimed at neutralizing errors and inaccuracies, eliminating the possibility of information distortion, and preparing a more complete information base for management. It is with these tasks that the accounting system in "Karavai".