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At the enterprise the centralized account is carried out. The registration device is concentrated in accounts department of combine in which maintaining all synthetic and analytical account on the basis of primary and summary documents arriving from the separate divisions which are carrying out primary registration of economic operations is carried out.

Is of great importance for the organization at the expense of what factors profitability of assets grows or decreases. Because at the different organizations increases of profitability of sales and increase in volume of realization are not identical.

3 Synthesis of information on the centers of emergence of expenses, responsibility and profitability. In the free account reflection of own expenses of divisions, sizes of the transfer prices of material resources and finished goods, profit level is obligatory.

Authorized capital represents association of deposits of owners of the enterprise to its property in terms of money in the sizes determined by convincing documents for implementation of economic activity.

Own capital represents set of material values and money, financial investments and costs of acquisition of the rights and privileges necessary for implementation of its economic activity.

And at last, the third feature is connected with temporary aspect of activity of the organization. Coefficient of true profitability (R influencing profitability of own capital is defined by productivity of work of the reporting period, and it does not reflect future effect of long-term investments. Decrease in profitability of own capital cannot be considered as the negative characteristic of the current activity if the okuplyaemost of expenses is supposed further.

1 Satisfaction of needs of the personnel of different levels of management for information, necessary for decision-making. Management accounting as system has to be organized at the enterprises in three levels: zero, the first, the subsequent.

The accounts department of raw department is engaged in the accounting of the acquired raw materials and materials, their receipts and an expenditure. The senior accountant, raw department exercises a constant control behind timely registration of the materials which arrived and spent in production, takes measures to the prevention of shortages of raw materials and materials, accelerates payment to suppliers for the received raw materials.

The accounts department of sales department carries out the accounting of finished goods in warehouses and its realization. The senior accountant of sales department exercises control of timely registration of reception and shipment of finished goods, control of timely carrying out inventory of finished goods, takes measures to the prevention of shortages, wastes and other violations and abuses, accelerates marketing operations, removes superplanned stocks of finished goods, provides timely paperwork on the shipped production.

Capital investments are expenses of the organization in objects which will be accepted to accounting as fixed assets, the land plots and objects of environmental management, intangible assets subsequently.

Due to the aforesaid hugely value gets the correct and comprehensive accounting of the capital of the enterprise forming information on separate components of the capital and their dynamics. This information is necessary for internal and external users for the financial analysis, adoption of business and administrative decisions.

Communication between profitability of own capital and profitability of assets (profit/loss) reflects importance of a phenomenon of debt. Profitability of own capital is equal to the relation of net profit (i.e. result after financial an expense to own capital.

Except coefficients of profitability of sales and true profitability for the analysis of own capital use the following indicators: profitability of all capital, profitability of own capital, profitability of financial investments.

The greatest interest represents the functioning (active) capital which has the most direct impact on an economic, technical and financial condition of the enterprise. The structure of the functioning capital is presented in drawing