Based on the practice

- Responsibility centers (branches, departments, etc.) - profit centers and cost (departments, departments, divisions) - centers of profitability (Appendix B). The third feature of the management accounting reports connected with the organization, which is determined by the bank itself through the development and application of appropriate internal regulations that determine the composition and timing of reports, measures to ensure their completeness, timeliness and confidentiality, etc. That is, management accounting can be viewed as the formation of specialized reports required for management decision-making in the organizational unit of the bank and a banking institution as a whole. Experience shows that the registration data management accounting can be structured with several options, some of them: - extra-systemic accounting, using the analytical accounts of the 1.7 classes - accounting using accounts 8th grade. Extra-systemic view provides data logging of management accounting in special registries separate from the accounting data. With this approach, each transaction appears first and is entered in the ledgers, and then "spread" of the records management accounting, under which form and management reports. Category: Uchot bank ucherizhdeny | Tags: Management Accounting