Improvement of management decision-making process

Korzhengulova A.A., Kainarbayeva G.B.

  • А. А. Корженгулова


The article reveals the improving the process of managerial decision-making,business responsibility centers. The basis of the analytical managementaccounting at the enterprise is identifying cost centers and the creation ofcenters of responsibility. Nowadays, there are different classifications of thecenters of responsibility are exist, and often referred to them in different ways,depending on the areas in which they operate. At the organization of costcenters needs to pay close attention to the statements of all the individual responsibilitycenters: in the reports should be clearly separated controlled anduncontrolled costs. According to some experts, uncontrolled articles shouldnot be included in the reporting in general. In reality, however, references tothese costs can lead to a positive result, because it can encourage responsibilitycenter manager to better management of them. Therefore, to make thework of the enterprise management system effectively, it is necessary at thefirst stage to determine the responsibility centers, in the framework of whichthe cost are formed, to classify these costs and, thereafter, to take advantageof cost-control system and management accounting. As a result, head of theenterprise will have more opportunities in terms of early detection of “dangerousplaces” in the planning and building costs, which will allow him to bettermake the best decisions in the field of management.Key words: management accounting, responsibility center, cost, centercosts, revenue center, investment center, cost management.
How to Cite
КОРЖЕНГУЛОВА, А. А.. Improvement of management decision-making process. The Journal of Economic Research & Business Administration, [S.l.], v. 119, n. 1, p. 162-169, nov. 2018. ISSN 2617-7161. Available at: <>. Date accessed: 19 mar. 2019.
Management, marketing in a market economy