However, the management accounting system is effective

To study the necessity of controlling the content and the relationship between him and the management accounting point leading national scholars, in particular MG Chumachenko. He notes that experts in Controlling should not perform the role of managers must provide the leadership necessary information to make informed management decisions. If workers are not controlling collect primary data, do not generalize it to the necessary areas, their role is, in effect, reduces the transmission of information. This link will take you to focus on the position occupied managerial accounting at the present stage of domestic banking institutions. Of course, managerial accounting office will not replace the bank controlling. Before this division provides management information on all activities and projects management decisions. Logically, it should provide direct division of management accounting. Intermediate, as the MG Chumachenko, in the form of controlling will be superfluous, and perhaps even harmful. For guidance information from a first-hand (namely, from the management accounting department), will be far more useful. This means that the banking institutions controlling premature refers to urgent problems. Better understand the positive possibilities of management accounting. At all stages of development of the banking system through the accounting born "order out of chaos." However, in the process of market mechanism in the banking institutions only managerial accounting subsystem is able to provide informed decision-making campaign, aimed at the optimization of the most promising directions. It is no accident leading role in the management of the bank assigned to the accountants. One prerequisite for the introduction of management accounting, says academician MG Chumachenko, is the awareness of its role. Obviously, this system is special, since acts as a filter. It makes, discarding irrelevant, focusing on the facts, which greatly contribute to the guidance of management decisions. A characteristic feature of management accounting is the relationship of its components: planning, accounting, analysis, control and regulation. Accounting component is only one element of this relationship, although it is quite important management information base inside the bank's activities, influencing its strategy and tactics. Category: Uchot bank ucherizhdeny