The production structure organized on uniformity of technological operations assumes creation of the production divisions focused on performance of special technological operations on the same equipment.
Creation of the accounting of expenses according to organizational structure will allow to connect activity and responsibility of particular persons with results of work of all enterprise. In this case the principle of coordination of estimates of structural divisions with the general estimates of the enterprise is important.
Management — is the process of planning, the organization, motivation and control necessary for ensuring activity of the enterprise according to its purposes. For performance of functions of management at the enterprises the management personnel consisting of set of the workers leading activity of the enterprise or other production facility is created.
Information needs for formation of administrative solutions of management of divisions of different levels of management are satisfied on condition of the solution of problems of interrelation (communication) of a control system of prime cost.
Existence and influence of these factors at each enterprise are especially individual and therefore the structure is continuously improved. The number of administrative levels in the most flexible organizational structures reaches four-five. The organizational structure defines structure and a ratio of various levels of production management and a form of this organization.
Creation of production structure of the enterprise is caused by type and scales of production, complexity of technological processes, degree and types of specialization of shops. Distinguish two types of production structures: structure on a product and technological structure.
Theoretical bases of management accounting unite in the structure concept about essence of management accounting, its subject and means of reflection of the objects, functions which are carried out by management accounting, the principles and systems of the organization.
Management accounting of organizational activity of the industrial enterprises includes about quality of the main objective effective functioning of services and departments of management on the basis of information created and processed according to purposes at an optimum level of expenses on service and production management,
The concrete economic economic situation of each division is defined by degree of his independence and the conferred powers to the unit manager. Interaction between internal divisions, between different levels of management are regulated by the internal economic mechanism.
As a part of estimated and control information of management accounting of organizational activity the special attention is paid to internal information. It characterizes the different parties of production economic activity of structural divisions, has operational character and reflects the course of production and product sales, and also financial results of work as the enterprises, and its structural divisions.
the production resources providing expedient work of people in the course of economic activity of the enterprise; the economic processes and their results making in total a production activity of the enterprise. The set of objects of management accounting acting in the course of all cycle of management is called as its subject.