MOTIVATIONAL ASPECTS AND APPLICATION OF ACCOUNTING ASSESSMENT IN MANAGEMENT ACCOUNTING OF COSTS OF AUXILIARY PRODUCTIONS OF INDUSTRIAL ENTERPRISES

Abstract

The article is devoted to the development of motivational aspects and the implementation of accounting estimates of the costs of ancillary production of industrial enterprises from the standpoint of management accounting, which, in turn, provides objective information about the efficiency of management in terms of business units. The urgent problem is to build a system of material incentives that would ensure the interest of employees in high performance by establishing a direct relationship between the degree of satisfaction of needs and the end results of their activities. This is achieved, on the one hand, by materially encouraging the teams of units on the indicators of their activities, and on the other ̶ by establishing the material responsibility of units for breach of their responsibilities to other units and the company as a whole. All this allows to identify the contribution of each of the units in the overall results of the enterprise, and determine the size of their incentive funds. Research methods ̶ general science, namely: analysis and synthesis; analogy and modeling when comparing methodological solutions for building motivation systems for optimizing production costs of ancillary industries; abstraction and concretization in order to substantiate the consistency of accounting estimates in the formation of information flow for management decisions by different groups of users in modern economic development. The analysis of methodical decisions concerning construction of systems of motivation of optimization of production expenses of auxiliary productions is carried out. The basic requirements to the motivational model are defined, which is directed on restraint of increase of works unnecessary to the enterprise and activation of auxiliary productions in search of reserves of increase of efficiency at the expense of expedient rendering of services to other enterprises. The main stages of construction of the motivational model of the organization of the administrative account of expenses of auxiliary productions are shown: creation of a uniform source of material stimulation; determination of the base of distribution of the centralized wage fund between the divisions of the enterprise; adjustment of incentive funds for individual units in accordance with integrated indicators of efficiency; stimulating labor collectives according to the degree of achievement of goals. It is proved that in comparison with similar known methods, in the proposed model material responsibility is the reverse side of material incentives and these two elements of the incentive mechanism act unidirectionally. The problems of management accounting methodology are investigated and the expediency of consistency of accounting estimates in the formation of information flow for management decisions by different groups of users in modern conditions of economic development is substantiated.