Kotseruba N. Management accounting and control in the system of crisis management trade to the enterprises

Dissertation is sanctified to research of methodical and organizational aspects of improvement of management accounting and control in the system of crisis management of retail business an enterprise. On the basis of study of modern conceptions a management is offered creation of the single informative system of crisis management of retail business an enterprise. The spheres of differentiation of management accounting and control are certain in accordance with functions, what of them execute a management in the system. The state of the organizationally-methodical providing of management accounting of enterprises of retail business is analyzed and recommendations are done in relation to his perfection. The necessity of construction of management accounting is reasonable after the centers of responsibility. Registration nomenclatures and working card of accounts as basis of organization of management accounting are improved. For generalization of information after registration periods it is suggested to apply corresponding operating-rooms, functional and final budgets. The pay calendar of enterprise, that allows to control liquidity of money stream and determine the indexes of clean motion of money on the basis of comparison of receivables and expenses of money, is worked out. Methodology of calculation and ground of criteria of estimation of financial firmness the construction of effective structure of economic potential of enterprise of retail business lies in basis of that is offered. Necessary clarifications are brought in methodology of estimation of credible bankruptcy by system of the formalized coefficients.