Пример готовой курсовой работы по предмету: Экономика
Содержание
Content
Introduction 3
Chapter 1. Essence of the management decision. 5
1.1 Concept of the management decision 5
1.2. Classification of management decisions 8
1.3. Control procedure of the off-loading of management decisions 11
Chapter 2. Features of short-run decision-making in management accounting 15
2.1 . Use given accounting data for short-run decision-making 15
2.2 . The principles of decision-making according to accounting management data. 19
2.3 . Organization of the management accounting 23
2.4 . The controller, his role and functions in the system of management accounting 28
Conclusion 30
Practical part 31
The list of reference links 33
Выдержка из текста
Introduction
Development of management decisions is the important process connecting the main functions of management: planning, organization, motivation, account and control. The decisions made by chieftain of the enterprises, define not only efficiency of their activity, possibility of their sustainable development, but also survival of these enterprises. According to the world experience, a way to "construction" of the effective company which is successfully realizing the plans, lies through introduction of management accounting system.
Classical management accounting began with the analysis and management of expenses. Today the sphere of its "powers" is much wider. The most important elements of modern management accounting are planning and the budgeting, helping to distribute company resources for achievement of the planned purposes and to check their intake. Management accounting is special system of processing, analysis and data presentation about the financial and economic activity addressed to the management and shareholders of the company. The main system designation of management accounting – to help the chief to operate correctly, having given it full and operational data for further decisions.
There cannot be simple decisions in management of the industrial enterprise nowdays, management conditions became considerably complicated. It is impossible to make now decisions, relying only on experience, intuition and common sense. Any enterprise is in continuous development, and its development is accompanied by a huge number of problems which follow one another and which should be solved in due time.
Many problems arise unexpectedly and are shown sharply. Untimely their decision can lead to failure in production, and sometimes to bankruptcy of the enterprise.
Data testify that approximately each industrial enterprise accepts not less than five hundred documentary issued management decisions annually.
Precautionary control and diagnostics will allow to organize the search of failures emergence at early stages, to develop the relevant activities and to prepare economically reasonable operational management decisions on elimination of these failures on their base, and also to predict character of tendencies in economic activity of the enterprises on the near-term outlookIn this case time and financial expenditure on carrying out analytical works about preparation of economically reasonable operational management decisions will be minimalistic.
The problem of preparation of operational management decisions at early stages of crisis situations emergence by means of precautionary control and diagnostics of economic activity of the enterprises is widely studied now.
Список использованной литературы
The list of reference links
1. Afanasyevsky N. N. Ideologiya of decision-making//Social гунанитарные knowledge. 2002 . — No. 1. — Page 224-236.
2. Antonsky K. M. Legal bases of management. M.: Shchit-M, 2001. – 379 pages.
3. Article "Organization of management accounting for Direkt — a Casting system, Kerimov V. E. Komarova N. N., Yepifanov A.A.
4. Avdeenko L.Yu. Accounting types//Under the editorship of S. A. Stepanov. M.: Editorial of URSS, 2000. — Page 51-69.
5. Bagurov A.R. "Strategy of gold billion" in the international relations//World economy and the international relations. 2001 — No. 12. — Page 20 — 29.
6. Big encyclopedic dictionary. — M, 1996.
7. Emelyashin R. O. Criminal and legal research of accounting. SPb. : Legal Press center, 2002. -211 pages.
a. K. A. baby seal management: words and meanings//Power. — 2002 . -№ 2. — Page 17-24.
8. K. Druri, "The management and production accounting", Yuniti-Dana publishing house, 2007.
9. M. A. Vakhrushina "Accounting management", publishing house, 2010
10. Management history in Russia in documents, biographies, researches. — Rostov-on-Don: Phoenix, 2000. — 776 pages.
11. T.P. Karpova "Management accounting", Yuniti-Dana publishing house of 2005.
12. The list the Internet — resources:
13. Viktyuk F.F. Aspects of accounting in a present context//Terrologiya. — No. 4. Terrorism. — M, 1999.
List of electronic sources:
a. http:// glavbukh.ru
b. http://directcosting.ru/
c. http://ru.wikipedia.org/
