Modern aspects of managerial accounting organization of foreign companies investing in the Russian Federation
Author: Valerii Smirnov (Financial Academy - Moscow)
Keywords: reproduction process spheres, analysis and control of investment, calculation cost prices based on a "direct-cost" method, expenses clauses, the period of the control, the definition period of a break-even point, price calculation of investment
On the basis of the administrative accounting and its techniques many economic problems of the enterprises are solved in various reproduction process spheres. Studying the practice operation in the country, the author has come to the conclusion that the maintenance of the administrative accounting at the enterprises includes, on one hand, such important questions as the analysis and the control of investment-making, a basis of management by all the activities of the enterprise. Studying the practical experience shows that the most complex in the accounting of expenses and calculation cost prices on a "direct-cost" method is the distribution of expenses directly and indirectly. The advantage of such a symbiosis is the opportunity of managing operational expenses and production prices, works, services, as well as investment processes at the enterprises with foreign investments in the Russian Federation.