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Managerial accounting is the process of definition, measurement, accumulation, analysis, training and information transfer of financial and non-financial activities of the Bank in General, and its subsidiary bodies in the form specific guidance for internal users for the purpose of planning, evaluation, decision-making at various levels of governance and economic management decisions regarding risk management, increase profitability, control the use of resources, assets and liabilities of the Bank's strategy and development.
Managerial accounting is conducted by the Bank for internal needs in information, based on the specific characteristics of the activity and management structure. Managerial accounting is introduced on the basis of accounting (financial) accounting and further refine it. Managerial accounting is closely linked the budgeting system of the Bank.
The Bank is the annual budget, approved by credit Europe Bank n.v. Budgeting is carried out in the order and according to the Forms Of Credit Europe Bank. Compilation and analysis of indicators of the budget Bank spends on the basis provided in the euro-equivalent mìdnarodnimi financial reporting standards (IFRS). Zaplanovih implementation is carried out in daily mode. Daily control over the implementation of the budget is based on the daily Bank statements. This information is analyzed by the fìnansoovgo control and human resources and is responsible for the direction of a member of the Board. Individual adjustment of the annual budget of the Bank is carried out on a quarterly basis, taking into account the results of the Bank's activity in the current quarter and the situation on the financial market of Ukraine, under the agreement with credit Europe Bank n.v.
control of the Supervisory Board of the Bank for the execution of the indicators is carried out by considering these issues, the Committee on audit and risks that created the credit Europe Group. The Audit Committee and risk going twice a year, it is composed of representatives of the Supervisory Board.
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