Managerial accounting: as it has to be

At the Russian business there are a lot of problems: «Roads, thresholds, taxes, alarms, pledges». But there is one more problem which does not fit into this slogan, but is the prime cause of all others. It is administrative illiteracy. Anything personal, but fact: in our business community top management in large quantities has no idea of special administrative knowledge and respect for them. Of course, it concerns not all heads, but to the majority — precisely. Unfortunately, and at the level of the state consciousness understanding of importance of administrative literacy is absent too. Really, to the first head of the organization (the director, the CEO) there are no professional requirements fixed at the legislative level. The decision of the founder, entry in the USRLE, and a position of the director it is provided. Therefore often «the wheel of firm» has directors — not managers. For now the appointed helmsman studies a trial and error method (or does not study, and just is proud of a high rank «director» that too happens), the enterprise goes down stream. To the first stones.