ORGANIZATION OF MANAGEMENT ACCOUNTING IN AUTOMOBILE DEALER ORGANIZATIONS

Abstract

The article discusses the features of the management accounting system in automotive dealer organizations and ways to improve it. The features of the modern development of management accounting in dealer organizations of the automotive market of Kazakhstan are reflected, the scheme of management accounting at dealer enterprises of the automotive market is shown. The role of modern management accounting is defined, which differs from the role of traditional management accounting. The main problematic issues are listed, which should be addressed by a program to develop an assessment of the effectiveness of the management accounting system. Business processes are described as the main factor in the organization of management accounting in automobile dealer organizations. The concept of a balanced scorecard is revealed. In order to improve the management accounting system, a methodology for accounting for opportunity costs has been defined. The calculation of the amount of opportunity costs in the formation of an illiquid car warehouse is shown. The universality of the direct-costing calculation system is indicated. Thus, the cost classification is justified, the use of which allows for an in-depth analysis of the dealer organization's activities, a system for monitoring the effectiveness of business processes is described, and a number of measures are proposed to improve management accounting in dealer organizations of the automotive market in Kazakhstan.