Organization of management accounting of the enterprise. Organization of management accounting in the organization. Regulations on management accounting

Introduction

The transition of the country's economy to market relations requires efficient management, active and consistent implementation of achievements information technologies, everything new and progressive. Under these conditions, the role of accounting, since it is required not only to measure the costs incurred with the income received, but also to actively search for the effective use of each ruble invested in the production, commercial and financial activities of organizations and enterprises.

The task of such a search is solved by management accounting - a system for collecting and analyzing data on financial activities enterprise, focused on the needs of senior management and owners of the enterprise in the information necessary for making strategic and tactical management decisions.

At present, the survival and success of any enterprise is largely determined by the degree of development of management accounting on it. And if financial accounting is rather aimed at the compliance of the enterprise's reporting with external requirements in relation to the company and its forms are regulated by the state, then management accounting is aimed at improving business management and methods for its implementation - the subject of choice of company managers.

Based on the foregoing, issues related to the organization of management accounting at an enterprise are relevant for Russian managers today, no less than for their Western counterparts.

The purpose of the course work is to study the procedure for compiling the balance sheet and its connection with other forms of reporting at the enterprise JSC "Khvoyninskaya distance of the way"

Based on the goal, the following tasks are set in the work:

To reveal the essence and content of the balance sheet and other forms of financial reporting;

Examine the necessary primary documents of the enterprise;

The object of the study was JSC "Khvoyninskaya track distance".

When writing a term paper, normative documents, publications of specialists for the purpose of the study were studied.

The paper uses logical, monographic and statistical research methods.

The information base of the study was the documents of primary, consolidated accounting and reporting of JSC "Khvoyninskaya distance of the way"

1.Theoretical aspects of the organization of management accounting on

enterprise

1.1 Regulatory support for the organization of managerial

enterprise accounting

The system of regulatory support for management accounting uses the same legal acts developed in relation to financial accounting.

In full measure, management accounting should include Art. 10 of the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, declaring the content of accounting registers and internal accounting reports a trade secret. (19)

PBU is also advisable to use in management accounting. So, on the basis of PBU 1/98 "Accounting policy of the organization" No. 60n dated December 30, 2001, the management accounting service develops an order on accounting policy, which indicates "general provisions, the formation of accounting policies, disclosure of accounting policies and changes in accounting policies ". (13)

The application of PBU 1/98 is necessary simultaneously with the Chart of Accounts for accounting of the financial and economic activities of the organization No. 38n of 05/07/2003, and instructions for its application No. 115n of 09/18/2006, according to which accounting must be maintained in organizations (except credit and budgetary) of all forms of ownership and organizational and legal forms, keeping records using the double entry method according to the approved working plan of accounts of accounting, containing a complete list of synthetic and analytical (including sub-accounts) accounts necessary for its maintenance. (6) (12)

Composition, content, requirements and methodological bases for the formation of financial statements of organizations that are legal entities under the law Russian Federation establishes PBU 4/99 No. 115n dated September 18, 2006 “Accounting statements of the organization”. It also specifies explanatory notes to the balance sheet and income statement, which should disclose information related to the entity's accounting policies and provide users with additional data that is not appropriate to include in the balance sheet and income statement, but which are necessary for users of accounting reporting for a real assessment of the financial position of the organization, financial results its activities and changes in its financial situation. (fourteen)

PBU 9/99 “Income of the organization” and 10/99 “Expenses of the organization” No. 156n are also fully used in management accounting. dated November 27, 2006

PBU 9/99 establishes the rules for the formation of income information in accounting commercial organizations(except for credit and insurance organizations) that are legal entities under the laws of the Russian Federation, gives a classification of income, and also indicates a list of unrecognized income of the organization from other legal entities and individuals:

Amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

Under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

In the order of advance payment for products, goods, works, services;

Advance payments for products, goods, works, services;

As a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

To repay a loan, a loan granted to a borrower. (fifteen)

PBU 10/99 classifies the expenses of the organization depending on their nature, conditions for implementation and areas of activity of the organization:

Expenses for ordinary activities;

Other expenses;

When forming expenses for ordinary activities, they should be grouped according to the following elements:

material costs;

Labor costs;

Deductions for social needs;

Depreciation;

Other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently. (16)

Rules for the formation and presentation of information by segments in the financial statements of commercial organizations (with the exception of credit organizations) establishes PBU 12/2000 "Information on segments" dated September 18, 2006 No. 115n. This PBU also indicates the procedure for separating information on reportable segments, the composition and methods of presenting information on reportable segments. Such information is used by the organization when compiling consolidated financial statements if it has subsidiaries and affiliates. (17) (18)

Gross violation of the rules of accounting and presentation of financial statements, as well as the procedure and terms of storage of accounting documents is regulated by Art. 15.11 of the Code of the Russian Federation on administrative offenses dated December 30, 2001 No. 195 - Federal Law. (7)

1.2 Topical issues of the organization of management accounting for

enterprise

The relevance of the issues of organizing management accounting in an enterprise is beyond doubt, since the organization of management accounting is a factor determining the survival and purposeful development of an enterprise in a market economy with its inherent high level of competition.

So, D. Voloshin, giving an assessment of the effectiveness of management accounting of an enterprise, says that an effective means of controlling the organization of management accounting in modern conditions is an internal audit service, which is primarily related to compliance with the confidentiality requirement. The need for internal audit arises due to the fact that top management is not engaged in the daily control of the activities of lower structures, and internal audit provides information about this activity and confirms the reliability of managers' reports. Internal audit is needed mainly to prevent the loss of resources and implement the necessary changes within the enterprise. (3)

Many experts spoke on the issue of the working chart of accounts of management accounting. V. Paly explains that such a chart of accounts should be formed based on the understanding of management accounts as a self-sufficient group of them, taken out of the framework of accounting (financial) accounting. This condition should certainly be implemented by synchronizing it with financial accounting accounts. The working plan of management accounting accounts should take into account the specifics of the enterprise, the need for information on types of products and services, on responsibility centers, on budget items, cost elements, etc. (eleven)

The most common questions on creating your own accounting policy for management accounting purposes (MSC) are considered by M. Vakhrushina. Three aspects are possible - organizational, technical and methodical. The first should determine the approaches chosen by the organization to the formation of centers of financial responsibility, approaches to the organization of budgeting, accounting and cost control. In addition, the organizational aspect should determine the main users of internal management reporting, its types. The technical aspect involves the creation of a system of accounting registers, the development of a working chart of accounts for the purpose of management accounting, the formation of a system of multi-level management reporting, the selection of an accounting currency. The methodological aspect should disclose the methods of cost accounting and calculation, approaches to the distribution of indirect costs among the calculation objects used in individual segments of the organization. (2) (9)

Management accounting must necessarily focus on the future of the enterprise and what can be done to influence the course of events. To do this, the management of the organization, and the accounting department, and all other departments should participate in the organization of management accounting. You can also highlight the special role of the secretary in this process. Yu. Krylova notes the main requirements for this profession. Because the main goal management accounting is to provide management information for decision-making, the role of the secretary in this process can be limitless. The secretary must have basic knowledge in the field of accounting, which will allow him to process information and its initial analysis. Information reports suitable for decision-making are sent by the secretary to the heads of the relevant departments. With such work, in addition to knowing various methods and procedures, it is very important for the secretary to have business experience and intuition for making decisions in a non-standard situation. (eight)

For the convenience of studying the material, we divide the article Management accounting into topics:

This goal is achieved by diagnosing the existing accounting system (financial accounting according to Russian standards, IFRS, US GAAP; management accounting), analysis of economic activity, control, management decision-making; development and implementation of a management accounting system.

Tasks of the management accounting system:

Ensuring control over the availability, movement, effective distribution of property, material, monetary and to achieve the goals of the enterprise.
Control of enterprise activity and responsibility centers.
Identification of reserves for increasing the efficiency of activities.
Improving the system of operational management of the enterprise.
Formation of indicators that contribute to the adoption of effective management decisions.
Reducing costs in the enterprise.
Application modern methods production costs (Direct-cost, Standard-cost, ABC system, TS) for making managerial decisions on the product range and other purposes.
Determination of the effectiveness of the functioning of the organization's divisions and their contribution to the formation.
Ensuring the sustainable position of the enterprise in the market.
Management of current liquidity of the enterprise.
Minimization of accounts receivable and .
Development of recommendations for improving the financial condition of the enterprise.
Redistribution of the enterprise in order to maximize profits;
Formation of an information base for enterprise management;
The general concept of the organization of management accounting;
The organization of the management accounting system is carried out by one of two possible approaches, which is determined depending on the tasks set by the Customer;
Complete development and implementation of the management accounting system;
Development and implementation of elements of the management accounting system necessary to solve the tasks set by the Customer.

Scope of work performed by specialists:

1. Diagnostics:
o Company development strategies.
o Main activities and .
o.
o Analysis of management efficiency and financial condition of the enterprise.
o Break-even analysis of the enterprise.
o Definition of "bottlenecks" of the enterprise.
2. Development:
o Development of financial structure.
o Development of forms of internal reporting of the enterprise.
o Organization of internal document flow.
o Improving the methods of cost accounting and distribution of the enterprise.
o Organization of a transfer pricing system.
o Optimization of the product range.
o Organization of control over the state of the enterprise.
o Organization of control over accounts receivable and accounts payable of the enterprise.
o Construction of management accounting.
o Organization of the pricing system of the enterprise.
o Development, improvement of the accounting policy of the company for accounting, management accounting.
o Development of a system for using management accounting data to justify decisions on different levels management.
3. Implementation of a management accounting system:
o Development of TOR for automation of the management accounting system.
o Support for the implementation of an automated accounting system.

The main results of the work of specialists are:

Regulations on the financial structure of the company, determination and assignment of key performance indicators to departments.
Management accounting methods: analytical sections, cost accounting and costing methods (analytical reference books, cost accounting regulations).
Regulations and procedures for management accounting; information flows in the company that provide procedures and processes for management accounting (regulations for the formation and provision of management reporting, workflow regulations, accounting policies).
Register of management reporting forms that meet the needs of various levels of management.
Selection Guide optimal configuration IT complex for management accounting in the company.
Recommendations for building a management accounting system at a particular enterprise.
Development of a process-oriented management accounting model with interrelated KPIs (key performance indicators) tied to responsibility centers.

Advantages of involvement in the development and implementation of a management accounting system:

Management information is formed according to the principle of minimum information - maximum decision-making efficiency, which can significantly reduce the amount of information processed.
The accounting system covers all levels of management, is maximally unified with other accounting systems, and is linked to strategic and production management.
Provides a reasonable choice of methods of calculation, planning and cost analysis.
Provides a reasonable set of standard solutions and methods of their support from accounting system.
Extensive experience in organizing management accounting in key industries Russian economy.

Management accounting system

Recently, the topic of management accounting has been most popular in the periodical literature on management. Publications on this topic do not dry out, and the question, oddly enough, remains unresolved for many enterprises.

The fashion of this topic is determined by its relevance and at the same time insufficient "scientific elaboration". In my opinion, the reasons for such a long maturation of the topic lie in the following. First, there is a lot of confusion in the habits of thinking in accounting terms and the stereotypes associated with it. Secondly, the information about their company, which financial directors have, is again structured for the needs of accounting, and its rules do not quite coincide with the needs of management. Thus, with a clear difference between management and accounting, there is a situation where neither the system for collecting information nor the apparatus for processing it stimulate the movement of the situation towards the needs of managers.

In part, this situation is also supported by information systems vendors who aggressively position their products as "systems very similar to ERP" and "integrated management systems." When I worked in some of these companies, I noticed that when selling systems, the following dialogue was typical.

What tasks can your system solve? the buyer asked.

Any that you say, you just need to correctly state them, - the seller-implementer answered.

I understand,” said the buyer, and his face grew sad. And he himself, most likely, thought that “they” either did not understand anything, or could not offer him something that he himself did not quite understand yet.

Thus, the problem of the lack of formalization of the key tasks of the financial director is added to the problem of inconsistency between the principles of accounting and management accounting.

What does a manager really need? And what is management accounting? These questions can be answered very simply, at the level of common sense. However, usually such answers are not perceived, they are simply eliminated: “Well, this is understandable, nothing new, we already know this.” Apparently, this is why many managers do not like the advice of consultants, calling them trivial. The reason for this attitude is the fact that common sense has two sides. When we approach it from one side, we really say that: “Yes, this is understandable, I already know this.” But we are based only on the knowledge that we already have. And when we learn something new, we approach it from the other side. Formally, everything can be described by the same words at the level of common sense, but behind them there will already be a completely different knowledge.

Therefore, to give definitions of management accounting or the tasks of the financial director is a futile exercise, they will seem familiar. Instead, it is better to show what set of tasks is being solved at the enterprise, which tasks from this complex we will agree to refer to management accounting and how they are interconnected with other tasks. And then you will decide for yourself whether you know it, or whether it is something new, giving A New Look to what is already known.

None of us wants to be treated by a right ear specialist, but when it comes to running a business, the holistic approach gives way to specializations. To avoid tugging the blanket between the line managers of different departments, we need to consider the enterprise as a system.

Despite the large number of groups that influence the enterprise, the parents of the enterprise's goal are its owners. They are interested in one thing: that the firm makes money. Regardless of what any firm says in its mission statement, its goal is simple - to make money. Otherwise, she simply will not be able to fulfill her mission.

If you look from the standpoint of market relations, then it is not difficult for the owners of the enterprise to sell their offspring and invest the proceeds in some more profitable enterprise. Here questions about the ethics of such behavior are not in the forefront. Even though there are unions, laws and other levers of other groups of influence, investors can do it. And they do. The question is only in the mobility of the conversion of their capital. In the end, consumers decide for themselves which type of product is more preferable for them and for which they are willing to give more value added to capitalist investors.

From the point of view of the macroeconomic situation, the struggle for resources necessitates enterprises to earn as much as possible. more money. This, in turn, requires the most advanced technologies in both material processing and capital management. Is it possible to replace this struggle for resources, for example, with a struggle for customers? In general, no. Customer service improvement technologies allow a company to earn money in the long run, but are not an end in itself. The company's goal is to provide maximum capital gains for investors. If this goal disappears from focus, then sooner or later the company will be without money, and therefore without the opportunity to develop. In addition, when a more profitable line of business appears, a reasonable investor will want to redirect his capital there, and not prove the quality of customer service.

As one of the models, business management can be thought of as operating a money-making machine. If you go to a store that sells such machines, what are the requirements for this machine? The very first questions are: how much does she cost and how much money does she make? If you are going to operate such a machine, then you will need to consider the answers to them in the process of the company and understand how to manage this process so that at a minimum cost the machine makes more money.

Let's consider the process. Buying or establishing a business will require an investment of money. This will be the cost of the car. Further, as the enterprise works, it will give some income, and require some expenses, which will change in each period. The cost will also change. In the end, the machine can wear out and become unusable. In other words, the manager will be interested in changes in the following indicators - the rate of income generation, associated capital, operating expenses. These indicators were proposed by E. Goldrat and are discussed in sufficient detail in his book "The Goal".

A distinction is made between related capital expenses and operating expenses on the basis of the ability to recover them. So, the generated income is the money coming into the system. Tied equity is money that is temporarily in the system. Operating expenses are money leaving the system forever.

The role of the manager is reduced to a rather routine monitoring of how his management decisions affect the instantaneous values ​​of Goldrat's three indicators and the whole picture of these indicators in the future, which he can calculate.

Thus, management accounting is a certain system of indicators that reflects the process of capital movement and is designed to answer the question - how does each management decision satisfy the interests of the investor in the short and long term?

When did management accounting originate? Before it was not, and suddenly it was needed. It has long been no secret that the accounting system does not allow answering such simple questions as whether we ended the quarter with a profit. The reason here is not in the accounting itself, but in the principles that are embedded in it.

Initially, the system of accounts was conceived by Luca Paciolli as a system that reflects the movement of value. Later, the cost model came into accounting, which is already accepted as a law today, although it adequately describes a fairly small number of business types. Based on the cost model, many management doctrines are built, which are considered unshakable.

The main assumption that this model makes is the adequacy of the mechanism for allocating semi-fixed costs. This operation allows you to analyze different groups of products as independent units of accounting independent from the rest of the production. Although the degree of interdependence of processes increases greatly with the increase in the range, accounting is kept as "independent".

What does this lead to? It is not difficult to guess that when making decisions, the numbers show one thing, but in reality "as if something does not add up." The reason is simple. In our time, the degree of interdependence of processes has greatly increased. In many types of business, you have to make money on economies of scale and cut off all sorts of “fat layers”. And this is possible only considering the entire enterprise as a whole. The need for holistic management has given rise to such systems as "just in time", ERP, etc. Intuitively, experienced managers make decisions systematically, based on knowledge of the relationship of processes. But in reality, the formal model does not take this into account.

The general systemic model of the enterprise's work reflects the cycle of income generation: capital binding, cost recovery, the transformation of the associated capital into income. If we consider this model in more detail, it becomes clear that the flow of associated capital through various business processes of an enterprise has its own bottlenecks, which determine its rate of income generation. Given this system model, it is possible to build an adequate management accounting system.

Using the cost model, it is impossible to see the entire flow of capital and make the right decisions. On the contrary, each unit is forced to "pull the blanket over itself." It reduces costs, it provides additional units of production, but for the whole enterprise as a whole it is not necessary. There are bottlenecks that require intervention, but they are not visible. As a result, each department reaches its local optimum, and the whole enterprise ends each period with unpredictable results only because the enterprise is not managed as a whole.

Another interesting topic is budgeting. Fashion is fashion, but why does an enterprise, which seems to be moving away from the flawed management of local optimums, again split itself into conditionally independent units?

If we turn to the theory of constraints, then budgeting is justified if money for the enterprise is not its bottleneck. In other words, there is enough cash available so that this resource does not need to be constantly balanced between departments. There is enough "fat" to provide each of the departments with a reserve of cash, not to worry about synergies and focus the company's efforts, for example, on customer service. Thus, some orderliness (sometimes bureaucratic) is achieved and it is understood that when making decisions, money is far from the most important resource for the company.

In this case, departments do not have to look for a global optimum for the entire enterprise, and, therefore, they can each pursue their own goal. Then why are they not independent business units?

The fact is that the desire to integrate management processes as much as possible and at the same time force the existing associated capital to give the greatest income generation meets with an opposing force. There comes a time for enterprises when it is more profitable for the owner to have several independent enterprises, and not one large one. The fact that there must be an optimum is obvious. It is interesting to understand what will be the criterion that determines the turning point of the situation?

The reason that does not allow enterprises to be enlarged indefinitely is the interdependence of the processes of such an enterprise. Given the fact that all processes have their own instability (and in our country this is the most significant factor), when a certain scale is reached, a failure in one process entails consequences for the rest of the enterprise. Sometimes very deplorable. Which exit?

The way out is to reduce the degree of dependence. Or reduce the variability (instability) of dependent processes. Dependence can be reduced either by sharing redundant resources or by introducing redundant functions.

Let's consider the first way. Let's say that the three departments are dependent on each other through the marketing, financial and engineering departments. Of these three addiction factors, one has an excess. Suppose an engineering service, even if its staff is divided into three divisions, will be able to cope with its tasks. When the engineering service is separated, the enterprise achieves a reduction in controllable factors, and the divisions achieve a shorter response time to solve engineering problems.

The introduction of separate budgets can also lead to faster payments, but this is only possible if there is an excess of funds. And it is advisable only if such an acceleration is necessary.

The second way is duplication of functions. For example, for all the same three divisions, the dependence in the purchase of materials is strongly reflected in the start of the production process. The obvious conclusion is that everyone needs to have their own purchasing department. As a last resort, allocation in the separate enterprises.

If we return to the questions of the dependence of financial processes, then here the way of duplicating functions is solved by searching for independent sources of financing.

There is also a third way - to reduce the variability of dependent processes. In this case, for some time there is no need to reduce the dependence of processes. And you can take advantage of the integration.

It may seem that we are deviating from the topic, but this is done only in order to show the place of this method in the circle of other possible ones, if you approach management systematically, keeping its goal in mind.

Let us now generalize how this knowledge (or its model) can be expressed in concrete actions.

For those enterprises whose goal is to make money, the accounting system should be built on the basis of the principle of tracking changes in indicators when making management decisions. For example, consider the launch of a new product. The launch takes two months.

Since the management process is planning indicators based on a certain business vision model and then comparing actual results with planned ones in order to find errors or matches with your model and plan more successfully in the future, planning must have a theoretical basis.

Such a theoretical basis for comparing planned and actual indicators is the capital flow model. More precisely, its circuit with the allocation of bottlenecks in this flow (by the way, the model of flow and bottlenecks is also applicable to other organizations whose goal is not money). The information system should be based on the same principle.

In this flow, it is necessary to single out the narrow links, determine their interrelations and characteristics of their variability. In order to further reduce the variability of all processes, increase the throughput of the narrowest link and thus increase the rate of income generation.

Management Cost Accounting

An approach has been adopted, according to which any commercial enterprise seeks to make decisions that would provide it with the maximum possible profit. Profit, as a rule, depends mainly on the price of products and the costs of its production and sale.

The price of products in the market is a consequence of the interaction of supply and demand. Under the influence of laws market pricing in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or buyer, it is leveled automatically. Another thing is the costs that form the cost of production. They can increase or decrease depending on the amount of labor and material resources, the level of technology, the organization of production and other factors. Consequently, the manufacturer has many cost-cutting levers that he can bring into play with good guidance.

In the economic literature and regulatory documents, such terms as "costs", "costs", "expenses" are often used. An incorrect definition of these concepts, in our opinion, can distort their economic meaning.

Careful acquaintance with the essence of the above terms allows us to conclude that basically all these concepts mean the same thing - the costs of the enterprise associated with the performance of certain operations.

In the article, without going into theoretical discussions, to designate these categories, we will operate with the following definitions.

The term "costs" is used, as a rule, in economic theory. These are the total losses of the enterprise associated with the performance of certain operations. They include both explicit (accounting, settlement) and imputed (opportunity) costs.

Explicit (estimated) costs are the actual costs, expressed in monetary terms, due to the acquisition and spending different types in the process of production and circulation of products, goods or services.

Opportunity (imputed) costs mean the loss of the enterprise, which it would have received if it had chosen to produce an alternative product, at an alternative price, in an alternative market, etc.

Under the costs we will understand the explicit (actual, estimated), and under the costs of a decrease in the funds of the enterprise or an increase in its debt obligations in the course of economic activity. Costs mean the fact of the use of raw materials, materials, services. Only at the time of sale, the enterprise recognizes its income and the associated part of the costs - expenses.

This understanding of the above terms guides us in the standard 18 IFRS "Revenue", as well as domestic RAS 9/99 "Income of the organization" and 10/99 "Expenses of the organization". In accordance with these documents, expenses, as a rule, take the form of an outflow or reduction of an asset. Expenses are recognized in the income statement on the basis of a direct relationship between the costs incurred and the receipts for certain items of income. This approach is called cost-to-income matching. Based on this, in accounting, all income should be correlated with the costs of obtaining them, called expenses. From the point of view of accounting technology, this consists in the fact that costs should be accumulated on the accounts "Materials", "", "Payrolls", etc., then on the accounts "Main production", "" and not debited to sales accounts until the products, goods, services with which they are associated are sold, since only at the time of sale the organization will recognize its expenses. Among the qualitative indicators of the enterprise's activities, an important place is occupied by such an indicator as the cost of production. As a synthetic indicator, it reflects all aspects of the production and financial and economic activities of the organization. The amount of profit and the level of profitability depend on the level of production costs. The more economically the organization uses labor, material and financial resources in the manufacture of products, performance of work and provision of services, the greater the efficiency of the production process, the greater the profit.

At present, the composition of costs included in the cost of production is regulated by the relevant regulations, primarily the regulation "On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits" (approved by the Decree of the Government of the Russian Federation on August 5, 1992 No. 552 with subsequent amendments and additions).

Even from a simple listing of the cost components that form the cost of production (works, services), it is clear that they are not the same not only in their composition, but also in their significance in the manufacture of the product, the performance of works and services. Some costs are directly related to the production of products (costs of raw materials, materials, wages of workers, etc.), others - to the management and maintenance of production (expenses for maintaining the management apparatus, for ensuring the production process). necessary resources, for maintenance in working order, etc.), and the third, not directly related to production, are nevertheless included in the current legislation (deductions for the reproduction of the mineral resource base, social needs of the population, etc.). In addition, part of the costs is directly included in the cost of specific types of finished products, and the other part, in connection with the production of several types of products, indirectly. Therefore, for effective organization management accounting must be applied economically justified on certain grounds. This will help not only plan and take into account costs better, but also analyze them more accurately, as well as identify certain relationships between individual types of costs and calculate the degree of their impact on the level of cost and profitability of production.

In management accounting, the purpose of any cost classification is to assist the manager in making the right, informed decisions, since the manager, when making decisions, must know what costs and benefits they will entail. Therefore, the essence of the cost classification process is to highlight the part of the costs that the manager can influence.

The practice of organizing management accounting in the economy provides for different options for classifying costs depending on the target setting, areas of cost accounting. Consumers of internal information determine the direction of accounting that they need to provide information on the problem under study.

In this regard, the classification of costs proposed by K. Drury deserves attention. In his opinion, first of all, information on three categories of costs is accumulated in accounting: costs for materials, labor and overhead costs. Then the generalized costs are distributed according to the areas of accounting:

1) for calculating and evaluating the cost of manufactured products;
2) for planning and making managerial decisions;
3) to implement the process of control and regulation. In addition, in each of the above three areas, in turn, there is a further detailing of costs depending on the goals of management.

Without detracting from the dignity of the proposed classification of costs, we believe that the narrowing of the possibilities of management accounting within these areas does not quite meet the requirements of the present time. As you know, management accounting is designed to achieve the intended goal through its functions. Each function has its own purpose, purpose, tasks, as well as methods, techniques and ways to achieve them. In this regard, we propose to expand the areas of cost classification, subordinating them to the capabilities of each management accounting function. At the same time, it must be borne in mind that the same classification feature in different directions can give different results and vice versa.

An important point in management activities is the decision-making process, during which the tactics and strategy of the enterprise development are determined. For these purposes, the costs of the enterprise, as divided into explicit and alternative, relevant and irrelevant, effective and inefficient.

For making management decisions, their division into explicit and implicit (alternative) ones is important.

Explicit costs are the estimated costs that an enterprise must bear in carrying out production and commercial activities.

The costs associated with the rejection of one product in favor of another are called opportunity (imputed) costs. They mean lost profits when the choice of one action excludes the occurrence of another action. Opportunity costs arise when resources are limited. If resources are not limited, the opportunity cost is zero. The opportunity cost is sometimes called incremental.

Depending on the specifics of the decisions made, the costs are divided into relevant and irrelevant. Relevant (i.e. significant, significant) costs can be considered only those costs that depend on the management decision under consideration. In particular, past costs cannot be relevant because they can no longer be influenced. At the same time, imputed costs (lost profits) are relevant for making managerial decisions.

The results of decisions made can be significantly affected by the division of costs into effective and inefficient ones.

Effective - these are productive costs, as a result of which they receive income from the sale of those types of products for the release of which these costs were incurred.

Inefficient - these are unproductive costs, as a result of which no income will be received, since the product will not be produced. Inefficient costs are losses in production. These include losses from marriage, downtime, shortages and damage to inventory items, etc. The obligatory allocation of inefficient costs is interpreted in order to prevent losses from penetrating into planning and rationing.

Any enterprise seeking to maximize its profits must organize its production in such a way that the cost per unit of output is minimal. This means that the decisions made should be guided by the task of minimizing costs. In fulfilling this task, great importance is attached to the forecasting process, during which the costs of the enterprise are considered in the short and long term.

AT short term some do not change: they are called constant (fixed) factors. These, as a rule, include such resources as industrial buildings, machines, equipment. However, it can also be land, the services of managers and qualified personnel. Economic resources that change during the production process are considered variable factors. In the medium term, all input factors of production may change, but the basic technologies remain unchanged. In the course of long term the underlying technologies may also change.

The management decisions made cannot be implemented if they are not directly related to the planning process, during which the estimated costs associated with the implementation of industrial and commercial activities are considered in terms of the possibility of their coverage by the plan. For this purpose, the costs of the enterprise are divided into planned and unplanned.

The planned include the production costs of the enterprise, due to its economic activities and provided for by the cost estimate for production. They are included in the planned cost of production in accordance with the norms, standards, limits and estimates.

Unplanned - these are unproductive expenses that are not inevitable and do not follow from the normal conditions of the enterprise's economic activity. These costs are considered direct losses and are therefore not included in the production cost estimate. They are reflected only in the actual cost. marketable products and on the corresponding accounts in accounting. These include losses from marriage, downtime, etc. Their separate accounting contributes to the implementation of measures aimed at preventing them.

In management accounting, the classification of costs is important depending on their relationship to the norms, regulations, limits and standards in force at the enterprise. On this basis, all costs included in the cost of production are grouped according to the established norms in force at the beginning of the current month, and according to deviations from the current norms that have arisen in the production process. Such a division of costs underlies regulatory accounting and is the most important means of current operational control over the level of production costs.

The process of enterprise management is impossible without its clear organization. It forms the basis of day-to-day management activities, and neither plans nor programs usually work without it. In the process of organization, management structures, places and areas of cost occurrence, as well as persons responsible for their implementation and behavior are formed.

According to the places of occurrence, the costs are grouped and taken into account in the context of industries, workshops, sections, departments, brigades and other structural divisions of the enterprise, i.e. by responsibility centers. This grouping of costs allows you to organize internal cost accounting and determine the production cost of products. Accounting for responsibility centers "ties" cost accounting to the organizational structure of the enterprise. This grouping of costs directly depends on the current organizational structure.

The above classification is closely related to the grouping of costs depending on the areas and functions of the enterprise. On this basis, the costs are divided into supply and procurement, technological, commercial and marketing and organizational and managerial.

Such a grouping of costs allows you to organize functional accounting, in which costs are first collected in the context of the areas and functions of the enterprise, and only then - by calculation objects.

Functional cost accounting helps to strengthen intra-economic calculation and strengthen the relationship and interdependence between cost centers, provides more accurate information on the costs incurred. This helps managers to make joint informed decisions about the type, composition, price, ways of marketing products and helps to increase the efficiency of the production and commercial activities of the enterprise.

All measures taken aimed at the implementation of management activities can be nullified if the enterprise does not have an effective accounting system. This direction bears the main responsibility for information support of the processes of adoption and implementation of the necessary management decisions. To carry out accounting procedures, the costs of an enterprise are grouped according to their composition, economic content, role in the technological process of manufacturing products, relation to the volume of production, method and time of inclusion in the cost of production, etc.

According to the composition, the costs are divided into single-element and complex.

Single-element costs are those that consist of one element - materials, wages, depreciation, etc. These costs, regardless of their place of origin and intended purpose, are not divided into different components.

Complex costs are called those consisting of several elements, for example, general production and general business expenses, which include the wages of the relevant personnel, depreciation of buildings and other single-element costs.

According to the economic content, the costs are classified according to costing items and economic elements.

An economic element is usually called a primary homogeneous type of cost for the production and sale of products, which at the enterprise level cannot be decomposed into its component parts.

The Regulation on the composition of costs included in the cost of production establishes a single list of economically homogeneous costs for all enterprises:

material costs;
labor costs;
deductions for social needs;
depreciation;
other costs.

The itemized grouping of costs shows how many of these or those types of costs were incurred in the whole enterprise for a certain period of time, regardless of where they arose and for the production of which particular product they were used.

The grouping of costs by economic elements is an object of financial accounting and is used in the preparation of the annual in the form of an appendix to the balance sheet (form No. 5). This grouping makes it possible to establish the need for basic and, determining the wage fund, etc.

However, the classification of costs by economic elements does not allow calculating the cost certain types products, establish the amount of costs of specific structural divisions of the enterprise. For example, electricity at enterprises can be used both in the technological process of production, and for lighting the office of an enterprise, workshop premises, etc. In turn, in the technological process, electricity can be spent on the manufacture of various products in different quantities: more for one product, less for another. To solve these problems, the classification of costs according to costing items is used.

It is customary to call a cost item a certain type of cost, which forms the cost of both individual types and all products as a whole.

Grouping costs by calculation items allows you to determine the purpose of costs and their role, organize control over costs, identify the qualitative indicators of economic activity of both the enterprise as a whole and its individual divisions, and establish in which areas it is necessary to search for ways to reduce production costs. On the basis of this grouping, an analytical accounting of production costs is built, and planned and actual costing of individual types of products is compiled.

Important in choosing a system of accounting and costing is the grouping of costs in relation to the volume of production. On this basis, costs are divided into fixed and variable.

Variables are called costs, the value of which changes with the change in the volume of production. These include the consumption of raw materials and materials, fuel and energy for technological purposes, the wages of production workers, etc.

Fixed costs are those costs that do not change or change little with changes in the volume of production. These include general expenses, etc.

Some costs are called mixed because they have both variable and fixed components. They are sometimes called semi-variable and semi-fixed costs. All direct costs are variable costs, and as part of general production, general business, there are both variable and fixed components of costs. For example, a monthly telephone fee includes a fixed amount of the subscription fee and a variable part, which depends on the number and duration of long-distance and international calls. telephone conversations. Therefore, when accounting for costs, they must be clearly distinguished between fixed and variable costs.

The division of costs into fixed and variable is of great importance for planning, accounting and analysis of production costs. Fixed costs, remaining relatively unchanged in absolute value, with the growth of production become an important factor reducing the cost of production, since their value is thus reduced per unit of production. Variable costs increase in direct proportion to the growth of production, but calculated per unit of output are a constant value. Savings on these costs can be achieved through the implementation of organizational and technical measures that ensure their reduction per unit of output. In addition, this grouping of costs can be used in the analysis and forecasting of the break-even production and, ultimately, in the choice of the economic policy of the enterprise.

According to the method of inclusion in the cost of production, the costs of the enterprise are divided into direct and indirect.

Direct costs are the costs of producing a particular type of product. Therefore, they can be attributed to the objects of calculation at the time of their commission or accrual directly on the basis of the data of primary documents. These include: the cost of raw materials, materials, wages of production workers, etc.

Indirect costs are associated with the release of several types of products, for example, the cost of managing and servicing production (overhead).

Indirect costs are first collected in the relevant collection and distribution accounts, and then included in the cost of specific products using special distribution calculations. The choice of the distribution base is determined by the characteristics of the organization and production technology and is established industry guidelines planning, accounting and costing of products.

The division of costs into direct and indirect is conditional. So, in extractive industries, where, as a rule, one type of product is extracted, the costs are direct. In complex industries, in which several types of products are made from the same types of raw materials and materials, the main costs are indirect. Extension specific gravity direct costs contributes to a more accurate determination of the cost of production.

According to the role in the technological process of manufacturing products and the intended purpose, the costs of the enterprise are divided into basic and overhead.

The main costs are those directly related to technological process product manufacturing. These include costs that are part of the workshop production cost of products (the cost of raw materials, materials and semi-finished products that are materially included in the product; the cost of fuel and energy spent for technological purposes; labor costs for production workers and deductions for social needs; operating costs production machines and equipment, etc.).

Overhead costs are formed in connection with the organization, maintenance of production, sales of products and management. They consist of complex general and commercial expenses. Their value depends on the organization of production and commercial activities, the business policy of the administration, the length of the reporting period and other factors.

The division of costs into fixed and overhead is based on the fact that only production costs should be included in the cost of production. They, as necessary, form the production cost of the product and are used to calculate the unit cost of production. Overhead costs are used to ensure the process of selling products and the functioning of the enterprise as an economic unit, and therefore should be written off as a decrease in profit from the sale of products.

In international practice, the main costs are in the form of production, and overhead - recurring costs. Such a grouping is still rare in the practice of domestic accounting. Meanwhile, it has been widely used for a long time in countries with developed market economies that use the Direct-Cost accounting system. In this case, the resulting accounting information more adequately reflects the process of market pricing and allows you to comprehensively analyze and plan the ratio of production volumes, prices and production costs.

Important in management accounting is the grouping of costs depending on the time of their occurrence and attribution to the cost of production. On this basis, the costs are divided into current, future reporting period and upcoming. Current costs include the costs of production and sales of products of this period. They have generated income in the present and have lost the ability to generate income in the future. Deferred expenses are expenses incurred in the current reporting period, but subject to inclusion in the cost of products that will be produced in subsequent reporting periods (for example, expenses for the development of commissioned workshops, production facilities, for the preparation and development of new types of products for operating enterprises). Such expenses should bring income in the future. Upcoming costs include costs that have not yet been incurred in this reporting period, but to correctly reflect the actual cost, they are subject to inclusion in production costs for this reporting period in the planned amount (expenses for paying workers' vacations, paying a one-time remuneration for length of service and other costs that have periodic character).

Of great importance in cost management is the control system, which ensures the completeness and correctness of future actions aimed at reducing costs and increasing production efficiency. To provide a system of control over costs, they are grouped into controlled and uncontrolled.

Controlled costs are those costs that can be controlled by the subjects of management. Uncontrolled costs do not depend on the activities of management entities. For example, revaluation of fixed assets, which entailed an increase in amounts, changes in prices for fuel and energy resources, etc.

When building a cost control system, it is necessary to determine:

The system of controlled indicators, the composition and level of their detail;
reporting deadlines;
distribution of responsibility for the completeness, timeliness and reliability of the information contained in the cost reports, that is, "tie" the control system to the responsibility centers at the enterprise.

In order for the cost control system at the enterprise to be effective, it is first necessary to identify responsibility centers where costs are formed, classify costs, and then use the management cost accounting system. As a result, the head of the enterprise will be able to timely identify "bottlenecks" in planning, costing and make appropriate management decisions.

The process of cost management in the enterprise includes the process of regulating their level. For these purposes, costs are divided into regulated and unregulated.

According to the degree of controllability, costs are divided into fully, partially and weakly controllable.

Fully adjustable costs arise primarily in the areas of production and distribution. These are costs recorded by responsibility centers and their value depends on the degree of regulation by the manager. Partially adjustable costs occur mainly in (research and development), marketing and customer service. Weakly regulated (given) costs arise in all functional areas.

The degree of controllability of costs depends on the specifics of a particular enterprise: the technology used; organizational structure; and other factors. Therefore, there is no universal methodology for classifying costs according to the degree of controllability - it can only be developed in relation to a particular enterprise. The degree of cost controllability will vary depending on the following conditions:

The duration of the time period (with a long period, it becomes possible to influence those costs that are considered given in a short period);
authority of the decision maker (costs that are set at the level of the foreman may be adjustable at the level of the director of the enterprise).

The division of costs into adjustable and unregulated must be provided in the reports on the execution of estimates by responsibility centers. This will highlight the area of ​​responsibility of each manager and evaluate his work in terms of controlling the costs of the enterprise unit.

Modern system management in an enterprise is not considered effective if it does not put the "human factor" in the first place. The success of any industrial and commercial activity primarily depends on the efforts labor collective, professionalism of management subjects, their interest in the results of their work. To do this, the incentive system is widely used in management activities. Based on this sign, the costs of the enterprise are divided into mandatory, associated with the implementation of the main job duties and incentives aimed at achieving high quality indicators.

The process of making managerial decisions is impossible without an effective system of economic analysis, which makes it possible to evaluate the achieved results of the enterprise, to identify internal and external reserves for its further development. For these purposes, costs are grouped into actual, forecast, planned, estimated, etc. In the course of the analysis, both the total amount of costs and the individual elements and articles that form it, i.e. structure.

The classification of costs proposed by us in the context managerial functions will improve the efficiency of management accounting, enhance its analyticity and the ability to identify reserves to improve the performance of production and commercial activities.

Accounting for management decisions

The division of accounting into financial and managerial is quite common. The classification is based on several key provisions.

Users of the information provided by accounting. Any form of accounting is needed in order to obtain a certain amount of information in one form or another. Shareholders, owners of the company are interested in timely, concise and understandable reports on the value of their investments, the dynamics of general financial indicators enterprises, current profit volumes. The tax authorities want to have information about the accrued tax payments, the correctness of their calculation, and, in the end, about their payment. Lenders want to have access to information about the company's ability to meet its financial obligations. Managers, in addition to almost all of the above, need information that can help them make decisions, control and regulate management activities. Such information, for example, may include sales prices, level, production costs, demand, profitability of goods manufactured by their enterprise, etc.

One of the possibilities for separating users can be their division into internal and external, that is, users in the enterprise where accounting is carried out and those who are not part of this organization. Thus, management accounting aims to provide information to internal users, and financial - external.

Legal requirements for reporting. Most of the financial reports are prepared and provided by the enterprise in the form prescribed by law, regardless of whether the administration of the enterprise considers them useful and necessary. Management accounting is carried out only if the benefit from the use of information exceeds the costs of its collection and processing.

information accuracy. Often the data provided by management accounting must be issued quickly, and certain errors in the reports are quite officially allowed. Some decisions simply cannot be deferred until full information is available, and approximate information is sufficient to make them.

Financial reports, on the contrary, must be accurate, since not only the image of the enterprise, but in some cases its well-being depends on this. Thus, management accounting is more approximate than financial accounting.

Accounting scale. In financial accounting, the object of accounting is usually the entire organization. The focus of management accounting is, as a rule, small areas or areas of activity of the enterprise, for example, certain types of products, indicators of different zones or types of sales, since it is at these levels that management decisions are made.

Accounting principles. External users of financial accounting require that reports be prepared on the basis of generally accepted accounting standards, as a rule, established by law at the federal or regional level.

And in aspects of accounting used only within the enterprise, you can choose those rules and procedures for accounting, processing and providing information that are most appropriate and useful for decision making, without worrying about their compliance with generally accepted norms or legal requirements. Temporal correlation of information. Financial reports provide information about business transactions and past events. Management accounting also includes forecasts. Many decisions are forward-looking, so managers need predictive metrics.

Periodicity. Detailed financial statements are prepared and made available at specific times, most often quarterly or annually. Management accounting information is requested by the administration as often as necessary: ​​daily, weekly, in some cases hourly.

Making decisions

Decision-making in an enterprise is always a choice between options for action with different forecasts of results. Current management decisions are rarely so global that valuable information for them can be obtained from the final figures of financial statements that reflect the state of the company as a whole. Important, as a rule, are figures showing certain aspects of the enterprise's activities. For a better understanding of the essence of the process, it makes sense to classify the data used in decision making. Information can be divided according to the following parameters:

Data type. The area of ​​interest of management accounting includes such levels of collection and processing of information that are considered exclusively analytical in financial accounting and are not included in the results of the work of financial accounting units, as a rule, measured in monetary terms. Management reports may include quantitative information about products, coefficients and indicators that are measured empirically, such as the turnover of current assets, cash, profitability of dishes, the stability of the markup level, etc.
The entity about which this data was collected. One of the main advantages of management accounting over traditional accounting is that the information collected has a lot of analytical features that allow it to be sorted according to different parameters. Among the most popular forms of classification is the filtering of transactions and business operations by accounting objects, which are the internal divisions of the enterprise. Thanks to the freedom of choice of accounting policy by the managers themselves, the internal division of the company into accounting blocks is introduced with specific goals that are further implemented with the help of the management accounting apparatus. In restaurants, these can be categories of dishes for which separate sales and mark-ups are kept, for example, alcoholic and non-alcoholic drinks, own kitchen products and purchased dishes; separate halls, where the implementation depends on different parameters and affects the overall financial result of the restaurant in different ways; different hall managers, waiters and even chefs. Any restaurateur will be interested in the turnover of each individual table, and not the average figure for planting in a restaurant for a month. A report on the return of dishes is always interesting in connection with a specific manager working at that time in the hall.
The time to which the current report is linked. The restaurant has a huge number of external and internal current parameters that change over time, which makes average reports for a week, and even more so for a month, uninformative. The real value is statistically processed information tied to specific time intervals: from specific hours during the working day (for example, lunch time and a report on the reaction of guests to a lunch offer) to the time of year in reports on the seasonal dependence of demand for certain products.
The types of decisions for which data is collected and processed. Management decisions are divided into short-term and long-term. Most of the information for both provides management accounting. Decisions can also be classified according to the goal to be achieved: control over already completed business transactions or forecasting the possible results of planned transactions. Tracking the correct execution of tasks by departments is also an extremely important type of application of credentials, since it is the formalized setting of tasks and agreed methods for evaluating their performance that are the main factor for the coordinated work of management and staff.

On the basis of management accounting data, decisions should be made on pricing, changing the assortment, and the work schedule of employees. With the help of comparative shift work data, even parameters such as the compatibility of the hall manager and waiters can be assessed. The decision on the need for changes in the menu is not only the art of the manager, but an information-based management procedure.

Of course, information support for decision-making does not eliminate the need to attract talented and qualified managers. Any restaurant is a living and rapidly changing organism that requires the presence of gifted managers who are able to solve extraordinary issues that arise daily and hourly. But we should not forget that in today's market conditions, the cost of such people's time is growing rapidly. And systems that allow them to free up part of their working time are an important step towards optimizing costs and increasing the efficiency of the enterprise.

And last but not least, the contribution of an effective management accounting system to the activities of the enterprise is to simplify for business owners the evaluation of the work of their appointed managers. A simple operational and formalized system for evaluating the actions of the management staff (which is the management accounting system) allows owners, including non-specialists in the restaurant business, to understand what is happening in their enterprise and participate in monitoring its activities without a huge investment of time and effort.

Tasks of management accounting

accounting for the availability and movement of material, financial and labor resources and providing information on them to managers;
accounting for costs and revenues and deviations from established norms, standards and estimates for the organization as a whole, structural divisions, responsibility centers, product groups, technological solutions and other positions;
calculation of various indicators of the actual cost of products (works, services) and their deviations from the normative and planned indicators (full production cost, partial production cost, full cost of sales, etc.);
determination of the financial results of the activities of individual structural divisions by responsibility centers, new technological solutions, sold products, performed works and services and other positions;
control and analysis of the financial and economic activities of the organization, its structural divisions and other responsibility centers;
planning the financial and economic activities of the organization as a whole, its structural divisions and other centers of responsibility;
forecasting and evaluation of the forecast (providing an opinion on the impact of expected future events based on the analysis of past events and their quantitative assessment for planning purposes);
drawing up management reports and presenting them to management personnel and specialists for production management and decision-making for the future.

Automation of management accounting

The complexity and diversity of the tasks of improving the efficiency and transparency of business, optimizing business processes, rationalizing the use of available resources, accelerating management decision-making, monitoring the achievement of key business indicators make the creation of effective management tools based on the management accounting system one of the top-priority measures.

1. Features of management accounting

Management accounting is a system information support management, based on the definition, measurement, accumulation, analysis, processing and transmission of information about the external and internal environment of the company's business activities.

The main purpose of management accounting is to provide managers of the company with all the necessary information to perform their basic management functions - planning, organizing, stimulating and controlling.

Unlike accounting, regulated by law, management accounting is built solely in accordance with the information needs of the management of a particular company.

On projects, managers often ask if their management accounting system is good or bad. Only managers themselves can answer this question. If the management accounting system allows you to quickly obtain the necessary information for decision-making, then it has been implemented successfully.

In this regard, the setting of management accounting should be carried out individually for each company, taking into account the characteristics and specifics of its activities. A well-designed management accounting system allows you to quickly receive needed by managers information in the most convenient formats, which contributes to the timely adoption of the right management decisions.

Management accounting involves the implementation of a significant amount of various operations. Without an automated system, the costs of processing this amount of information are incredibly high, and the timing of data processing does not satisfy managers. It is practically impossible to obtain the necessary information of the required quality in the required volume, and most importantly, in the required time frame.

The choice of a method for automating management accounting depends on the tasks set for management accounting and the degree of readiness of enterprises to create integrated solutions. Different methods of automation require fundamentally different approaches to the selection of software.

Based on our practical experience in setting up and automating management accounting systems, we single out three solutions:

Maintenance of full management accounting at the enterprise. Automation of the management accounting system based on ERP systems;
Use of management information from various information systems. Automation of the management accounting system using BPM (Business Performance Management) and BI (Business Intelligence) class analytical systems based on OLAP technologies;
Complex solution. Building a corporate data warehouse.

2. Maintaining full-fledged management accounting at the enterprise. Automation of the management accounting system based on ERP systems

2.1. Description of the solution.

Most modern ERP systems are built on a modular basis, which gives the customer the opportunity to select and implement only those modules that he really needs. Modules of different ERP-systems may differ both in name and content. However, there is a certain set of functions that can be considered typical for software products ERP class. These typical functions are:

Maintenance of design and technological specifications. Such specifications define the composition of the final product, as well as the material resources and operations necessary for its manufacture (including routing);
demand management and formation of sales and production plans. These functions are intended for demand forecasting and production planning;
material requirements planning. Allows you to determine the volume various kinds material resources (raw materials, materials, components) necessary to fulfill the production plan, as well as delivery times, batch sizes, etc.;
inventory and purchasing management. They allow organizing the maintenance of contracts, implementing a scheme of centralized purchases, ensuring accounting and optimization of warehouse stocks, etc.;
planning production capacity. This function allows you to control the availability of available capacities and plan their loading. Includes advanced capacity planning (to assess the feasibility of production plans) and more detailed planning, down to individual work centers;
financial functions. This group includes the functions of financial accounting, management accounting, as well as operational financial management;
project management functions. Provide planning for project tasks and the resources needed to implement them.

Automation of management accounting on the platform of ERP systems involves the creation of a system for accounting for all operations across the entire group of companies. At the same time, management accounting uses a common chart of accounts of a group of companies (one for all companies) with maximum detail of sub-accounts and analytics that can be used in other accounts. All primary documents and summary postings are taken into account as part of management accounting. For the possibility of maintaining other records, the transformation of data from management accounting is used.

The use of data from various modules of the ERP system in the context of general directories and analytics allows you to quickly generate the necessary management reports.

2.2. Advantages and disadvantages of the solution.

Advantages

Flaws:

Description of business processes and implementation of a unified accounting system take several years
The analytics provided by the ERP system is often unnecessary - the amount of savings in this case will be less than the cost of implementation
Necessity for most business processes
High implementation cost

3. Use of management information from various information systems. Automation of the management accounting system using analytical systems of the BPM and BI class based on OLAP technologies

3.1. Description of the solution.

The growth in the number of projects to automate management accounting using BI and BPM class systems is due to the fact that in most companies information is located in various systems, not available for centralized viewing and analysis.

Tasks that analytical systems solve:

Extraction, structuring of data contained in various information systems and their transformation into useful information and knowledge;
building a single information space, analyzing and extracting useful information;
activity monitoring;
building corporate reporting;
data exploration, forecasting and decision making;
increasing the efficiency of investments in ERP-systems.

main feature analytical systems - focus on the end user. Without the involvement of programmers, the user can independently conduct an analysis, draw up the necessary report or make a forecast.

3.2. Advantages and disadvantages of the solution.

Advantages

Relatively fast implementation (2-6 months)


Additional features to consolidate data across multiple companies
Relatively low implementation cost

Flaws

Analytical systems work only in conjunction with transactional (including accounting) systems

4. Complete solution. Building an enterprise data warehouse

4.1. Description of the solution.

Enterprise Data Warehouse - software for archiving data and filtering primary data.

Automation of management accounting using QCD usually involves the use of the following information systems:

Reference information systems - maintenance of classifiers and reference books, incl. management chart of accounts,
Input systems for primary documents - modules of accounting, accounting or ERP systems, other purchased or self-written systems,
Accounting systems - accounting, production, warehouse and other types of accounting,
data storage,
Analytical systems of BPM and BI class.

A reference system is needed to ensure that the reference data is the same in all systems in use. It contains all kinds of directories of analytical accounting, information on charts of accounts, guidelines etc. All other systems must be compatible with the NSI system.

A BPM system is necessary for planning a company's activities: Formation (data entry, coordination and approval) of budgets, forecasting of results.

It makes sense to entrust the input of primary documents to local employees. This is done using even subsystems (for example, a material accounting subsystem or a system for accounting for work with clients) or a special program integrated with accounting. Then the entered data gets into the accounting department.

The accountant reviews the received records, compares them with the paper originals, makes corrections, if necessary, and imports them into the accounting system, where the documents are transformed into a set of entries.

If necessary, it is possible to take into account the events that have taken place, but not yet documented.

After the primary information has been entered into the accounting system, it is imported into the corporate data warehouse in the required form with a set of necessary analytics.

The analytical system, in accordance with the tools embedded in it, generates reports on request based on the information stored in the QCD. As a result, managers receive reports in the required format and at the required frequency.

4.2. Advantages and disadvantages of the solution

Advantages

Huge opportunities for modeling, planning, analysis and reporting configuration
Possibilities to automate all planning loops
Providing data on the activities of any employee of the company in real time in any context (that is, detailed management accounting)
A significant increase in the efficiency of the company, its transparency, as well as the growth of financial and production discipline of employees
Preparation of accounting and management reports based on the same primary information
Built-in accounting control functions

Flaws

The need to reorganize most business processes
High implementation cost
Long implementation times

5. Typical problems and mistakes of Russian companies in the automation of management accounting

Lack of IT strategy or weak connection with the organization's development strategy;
The lack of a well-developed statement of the task of automating the management accounting system and terms of reference for automation;
Attempts to automate management accounting before developing a methodology and solving organizational issues;
Non-participation of management in the process of developing and implementing the system
Incorrect distribution of the roles of the Customer and the Contractor during the implementation of the system;
Lack of motivation when implementing the system;
Using various IT consultants to solve one problem or an interconnected set of problems;
Attempts to automate "everything at once"

It is important that people who see the figures obtained in the course of the company's activities, any projects and initiatives, can be sure of the accuracy, verification, reliability and regularity of these indicators.

As paradoxical as it sounds, lately we have been hearing more and more from managers that the speed of decision-making is reduced not because of the lack of available information, but because of its excess.

Management accounting

In developing and implementing management accounting and accounting systems, managers are increasingly asking questions related to the integration or compatibility of various accounting standards. Management accounting and reporting can be carried out in accordance with RAS, IFRS, US GAAP or in a mixed version. But each of these standards has its own characteristics of use.

The choice of a management accounting system was determined by the specifics of the company's activities, the composition of business operations, as well as the need to present financial statements prepared according to certain standards to external users. It should be noted that the influence of the latter factor cannot be decisive in choosing the principles of management accounting, since reporting in accordance with IFRS or GAAP can also be done by transforming reports generated in accordance with RAS. And it has nothing to do with management accounting.

It can be noted that the quality of such reporting is inferior to the quality of reporting generated directly from the data of an accounting system that keeps records according to the principles of IFRS or GAAP, and that the transformation process is rather laborious. But the cost of developing a transformation methodology and software relatively low, which for limited companies can be a decisive factor for management accounting under RAS.

Benefits of IFRS management accounting

Analyzing the main provisions of International Financial Reporting Standards (IFRS) for the possibility of using information for the purposes of managing a company, there is a clear connection with international practice management accounting.

In particular, this applies to cost accounting methods and budget management systems. In the international practice of management accounting, there are several methods of cost accounting:

Absorption costing method;
- accounting method (variable costing);
- method of accounting for direct costs (direct costing);
- Accounting for marginal costs (marginal costing);
- cost accounting by function (activity based costing), etc.

The choice of cost accounting method, as well as their classification, depends on what management task needs to be solved. Analyzing Russian and international practice in management accounting, the following main tasks can be distinguished:

1. Calculation of the cost of manufactured products and determination of the amount of profit received.
2. Management decision making and planning.
3. Control and regulation of production activities of responsibility centers.

In accordance with IFRS 2 "Inventory" costs are divided into direct and indirect, fixed and variable. Such a grouping of costs is widely used in management accounting to calculate the cost of production and determine the amount of profit received. So, for example, the division of costs into variable and fixed forms the basis of the costing system for management purposes - the method of accounting for direct costs (direct costing).

In addition, in accordance with IFRS 2 "Inventories" this category includes the following groups:

Raw materials and materials intended for use in the production process or in the provision of services;
- goods purchased and stored for resale;
- finished or unfinished products released by the company and intended for further use in the production process.

When analyzing an accounting object " Finished products It should be noted that its value and the value of work in progress include raw materials, materials, direct labor costs, other direct costs and the corresponding indirect production costs calculated on the basis of normal capacity utilization.

Thus, in a manufacturing company, where the volume of output often depends on external factors (for example, the supply of materials, components, etc.), the application of the provisions of IFRS 2 will be preferable to RAS, since the depreciation of shop equipment and wages of key workers will be charged on the cost of a unit of production based on the normal level of production.

IFRS 2 also regulates the traditional Russian accounting method of full cost (absorption costing). At the same time, Russian legislation lacks rules governing the inclusion of indirect variable and fixed production costs in the production cost of production formed in accounting. According to paragraph 11 of IFRS 2 "Inventories", variable indirect production costs are included in the cost of production in proportion to the actual volume of products produced, and fixed indirect production costs are included in the cost of production in proportion to the forecast volume of production under normal conditions.

This provision also has a significant impact on unit cost, and manufacturing enterprises preference should be given to IFRS standards.

capital-intensive enterprises

Fixed assets in the reporting under international standards are reflected at fair value, determined by the results of their assessment by an independent appraiser and adjusted for subsequent receipts, disposals and depreciation.

In accordance with IFRS 16 Property, Plant and Equipment, the frequency of revaluation of property, plant and equipment depends on changes in their fair value. For property, plant and equipment with insignificant changes in fair value, revaluation should be carried out every three to five years. If an individual item is revalued, then the entire class of property, plant and equipment to which the asset belongs is subject to revaluation.

The useful life of an asset and the depreciation method are reviewed at the end of each year, and if there is a significant change in the expected pattern of consumption of future economic benefits embodied in the asset, then the period or method must be adjusted.

Russian accounting standards provide for a change in the life of objects only in strictly defined cases. Taking into account the inflationary processes of the last 10-12 years, the cost of fixed assets, even taking into account officially permitted revaluations, is often far from fair. This leads to the fact that the share of depreciation in the unit cost of production can be significantly underestimated, which leads to a distortion of the financial result.

Thus, capital-intensive enterprises should think about applying international financial reporting standards for management accounting purposes. But do not forget that the revaluation of fixed assets is an expensive undertaking and can cost a pretty penny.

US GAAP - IFRS

When comparing differences in accounting under IFRS and US GAAP (US GAAP), you should pay attention to the following.

1. Accounting for construction contracts. IFRS allows only one method of calculating revenue - "Percentage of completion of the construction project." Revenue is determined as part of all receipts under the construction contract in proportion to the volume of work performed during the reporting period. US GAAP allows for two methods of determining revenue: "Percentage of work completed" and "Accounting for revenue when all contract work is completed", which is in line with Russian Accounting Standards.

2. Write-off of materials for production. US GAAP allows the use of the LIFO method for both accounting and financial reporting purposes. In IFRS, this method is excluded from the allowable ones.

3. Valuation of fixed assets. Under IFRS, an entity may choose whether to capitalize borrowing costs or charge them to current periods. The US GAAP does not allow such an alternative. Interest on borrowed funds used to acquire fixed assets is included in their cost.

4. Accounting for R&D costs. The definition of an intangible asset in IAS 38 "" does not contain a requirement for the results of intellectual activity (patents, certificates, etc.). Therefore, most R&D costs are capitalized if the following conditions are met:

Completion of works is technically possible;
- the asset is going to be sold or used;
- economic benefits can be obtained from the use of the asset;
- the costs associated with the creation of the asset can be estimated reliably.

In US GAAP, such costs are treated as current period expenses.

There are a number of other differences related to reporting, but they do not seem important for choosing a management accounting model.

Management accounting methods

In the management accounting system, its objects have a certain specific reflection. First of all, production resources are reflected in the state, in motion, expediency of use in the process of economic activity of the enterprise.

The method of management accounting is a set of various techniques and methods by which objects of management accounting are reflected in the information system of an enterprise.

The management accounting method consists of the following elements (methods): documentation; inventory; grade; grouping and generalization into control accounts; planning; rationing and limitation; analysis; control.

Documentation - primary documents and machine storage media that guarantee management accounting a fairly complete reflection of the production activities of the enterprise. Primary accounting in the general accounting system is the main source of information for financial and management accounting.

Inventory - a way to identify the actual state of the object. With the help of inventory, deviations from accounting data are determined: either unaccounted for values, or losses, shortages,. Inventory contributes to the preservation of material assets, control over their use, establishing the completeness and reliability of accounting information.

Grouping and evaluation, the use of control accounts - a way of studying that allows you to accumulate and systematize information about the object.

The main features of the grouping of management accounting objects are: the specifics of production activities, the technological and organizational structure of the enterprise, the organization of management, the target functions of the management system. Grouped information about the object allows you to effectively use it to evaluate the results of activities and draw the necessary and reasonable conclusions for the adoption of operational and strategic decisions.

The control account is the final account, where entries are made according to the total amounts of transactions of a given period.

Planning, rationing and limiting are part of the enterprise management system.

Planning is a continuous cyclical process aimed at aligning the capabilities of an enterprise with market conditions. It is about solving the problems of the future. Planning is effective only when it is based on statistical research and analysis of the results of economic activity.

Rationing is the process of scientifically based calculation of optimal norms and standards aimed at ensuring the efficient use of all types of resources and finding ways for the most productive transformation of costs into output. The complex of norms and standards is the normative economy of the enterprise, which covers all areas of its activity.

Limiting is the first step in controlling material costs, based on a system of stock and cost rates. Limit - setting the boundaries of the issuance, based on the norms. The limiting system should consist not only of calculating the limit for the release of materials by the workshop, but also of accounting and control operations. Therefore, in the management accounting system, limiting is assigned the role of operational information, which allows you to actively influence the formation of material costs.

Analysis - in the process of analysis, deviations and causes that caused changes in the results and production efficiency are identified, and appropriate management decisions are made.

Control - the final process of planning and analysis, directing the activities of the enterprise to the fulfillment of previously established tasks, allowing you to reveal and eliminate emerging deviations. The basis of the control system is feedback, which provides reliable, necessary and appropriate information for the implementation of control and measurement activities. There are different systems and types of control. They are constantly changing, have distinctive features in each enterprise, reflecting its specific field of activity.

All elements of the method do not operate in isolation from each other, but in a system of organizing internal economic relations aimed at solving management goals.

Setting up management accounting

Setting up management accounting at an enterprise is a set of works on the development and implementation of a set of procedures and rules for managing management accounting.

Management accounting is an information system and an object of study for managers, accountants, technologists, auditors and financial analysts.

Management accounting is, first of all, a system for collecting and analyzing information about the activities of an enterprise, which fully and objectively reflects the results of its business operations and is focused on the needs of the management and owners of the company. And only secondarily, this system is used to manage costs at the level of responsibility centers and activities.

For more than seventy years, accounting in Russia has been based on principles that differ significantly from those in other countries. Increased professionalism is increasingly forcing business leaders to introduce new approaches to management. One of these approaches is the management accounting.

Here are the most typical problems that the head of the enterprise should take into account when setting up management accounting.

One of the problems is the lack of understanding of the essence of management accounting in the company. In the practice of Russian enterprises, most of them are based on the principle that management accounting is cost accounting and the management accounting system is reduced to a system of cost accounting and their distribution by financial responsibility centers, cost centers, types of products. Indeed, the role of cost management is great - only by changing the cost accounting system in the enterprise, we can significantly affect profits. However, the main goal of management accounting is the orientation of the management process towards achieving the strategic and tactical goals of the enterprise, and for this reason, the management accounting system should also include a system for collecting information on competitors, customers, information on the effectiveness of the company's organizational structure, incentive methods, etc. . The management accounting system, therefore, should cover all the services of the enterprise and the entire range of data on its activities.

It is a mistake to try to replace management accounting with a modified accounting system. Each enterprise can set a management accounting system based only on its goals and vision of development prospects.

The problem of identification of accounting and management accounting is mainly due to the fact that financial consulting in Russia grew out of audit. But today, accounting is one of the aspects of developing an enterprise management strategy, and not a form of accounting. As a rule, the process of development and implementation of management accounting in an enterprise is headed by the financial director of the company or the chief accountant. In various firms there is no common understanding of the role of financiers in the management accounting system. However, the practice of Western enterprises is interesting. So, in American companies, the controller is Commercial Director enterprises, and in German companies the chief accountant and accounting department, as a rule, are not subordinate to the controlling service. The shift of emphasis from the financial service to the services that carry out the main activity of the company is important, because. financial information should be aimed at improving the efficiency of sales, advertising, improving product quality, and the financial director should not only control the performance, but also provide information to the heads of the main departments for their regular management functions. From time to time, the opposite picture can be seen at Russian enterprises. It is the reassessment of the role of the financial service that underlies the conflict between production workers and financiers.

A significant problem is the lack of timeliness of information. If management accounting in a company is organized in such a way that accounting data is the basis of management accounting, then company managers should remember that they will have to change and violate the traditional principles of accounting, bring the balance formation process to a maximum of the 5th day of the month following the reporting month, otherwise the whole meaning of innovations will gradually be lost, and budgets will become formal.

The problem in building a management accounting system is the replacement of the management accounting system with the setting of an automation system. Without diminishing the importance of a quality program for an enterprise, I would like to note that setting up an enterprise management system and introducing information technologies in a company are not equivalent. According to research by Andersen Consulting, only 8% of large-scale projects for the implementation of information technology are completed successfully and fully meet the specified requirements, only 16 out of 100 projects comply with cost and time limits, and also provide proper quality, the excess of the pre-agreed price of such projects ranges from 100% to 200%, and 34% of the time is spent on correcting errors.

When introducing a management accounting system, an enterprise, in addition to the listed problems, will face many others: team formation, the need to train staff, the resistance of the team to innovations, the establishment of strong horizontal ties and the transition to a regular management system. However, the results obtained from the introduction of a management accounting system will exceed expectations, because in modern conditions only an enterprise can stay on the market for a long time, whose costs and performance will be completely determined by the degree of management efficiency, the volume and quality of work of each unit and each employee.

One of critical tasks the head of any enterprise - to use the resources at his disposal with maximum efficiency. This requires information about the availability of such resources. Standard accounting does not provide such information. Therefore, in the middle of the twentieth century, the development of a market economy in industrialized countries revealed the need to supplement accounting (financial) accounting with management accounting.

Management accounting entered the economic life of our country along with the emergence and growth of market-oriented enterprises. In a competitive environment, not only the prosperity of a business, but also its very existence often depends on the correct, adequate management decisions for this environment. Under the influence of various objective factors caused by new technologies, government regulation and the growth of enterprises, the business structure becomes more complex, there is a need to split it into many legal entities, to simultaneously develop many areas of activity, to form a significant number of structural divisions (departments, services) both at the level of individual legal entities and at the level of holdings. How, under these conditions, can the management of such enterprises know everything about everything so as not to make mistakes in making managerial decisions? The task of providing the necessary information is solved by management accounting - a system for collecting and analyzing data on the financial activities of an enterprise, focused on the needs of top management and owners of the enterprise in the information necessary for making strategic and tactical management decisions.

Despite the fact that interest in the problems of management accounting is obvious, it is far from always possible to observe a consensus among specialists about its essence, role, purpose and place in the enterprise management system, accounting theory; a discussion is unfolding about whether there is management accounting in Russia, if not, then whether and how to implement it, if so, why did we not notice it before or did not use such a concept.

Complete confusion with this concept among practitioners. To the question of what "management accounting" is, some answer that it is accounting for managers, others that it is computer accounting for enterprise management, and others cannot say anything definite.

The lack of a unified approach, a common point of view, at least in the most important, fundamental issues of management accounting can adversely affect the effectiveness of its application in practice and the intensity of study in the theory of domestic accounting.
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The transition of the Russian economy to market relations required the active and consistent introduction of the latest achievements in the organization of accounting and information technologies into the management system. Under these conditions, the role of accounting has immeasurably increased, since now it is required not only to measure the costs incurred with the income received, but also to take measures for the effective use of each ruble invested in the production, financial and investment activities of organizations. In the regime of constant inflation and tough market relations (competition), the work of organizations in Russia is associated with significant business and financial risks. Under these conditions, accounting in organizations becomes not only the most important and so far the only source of super important information, but also the main tool for planning and forecasting activities. The need to involve in the management of the enterprise, first of all, specialists, managers and managers of all levels, puts the importance of the management accounting subsystem in the first place.

Management accounting is an integrated enterprise internal management system that provides information on the costs and performance of both the entire enterprise and its individual structural divisions, designed to make operational and strategic management decisions.

management accounting A system is called a system that provides managers and specialists of an enterprise with production information for making effective decisions and provides users with the necessary information to evaluate the activities of an enterprise.

Management accounting is a tool that allows an enterprise to: Increase transparency financial flows; promptly respond to environmental changes; control possible risks; evaluate your business objectively; make timely informed decisions based on management data.

Management accounting is an essential element of the enterprise management system. Describing the essence of management accounting, it should be noted its most important feature - management accounting connects the management process with the accounting process. Management accounting is an integral part information system enterprises. The effectiveness of the management of production activities is provided by information about the activities of structural divisions, services, departments of the enterprise. Management accounting generates such information for managers of different levels of management within the enterprise in order to make optimal management decisions.

Tasks of management accounting:

providing information management to control the feasibility of business operations, the use of material, labor and financial resources in accordance with the regulations, standards and estimates approved by the enterprise;

prevention of the probability of negative results of the economic activity of the organization;

identification of on-farm reserves;

ensuring the financial stability of the enterprise.

In this regard, it can be noted that the main goal of management accounting is to provide the management of the organization with a full range of planned, forecast and actual data on the functioning of the enterprise as an economic and production unit (including the presentation of data on the enterprise as a whole, as well as in the context of structural and production units, cost and profit centers) in order to ensure the ability to make economically sound management decisions.

Methods and methods of management accounting:

The method of management accounting is a set of various techniques and methods by which objects of management accounting are reflected in the information system of an enterprise. The management accounting method consists of the following elements: documentation, inventory, evaluation, grouping and generalization, control accounts, planning, rationing, limiting, analysis and control.

Organization of the management accounting system:

identification of functions and interrelations of structural divisions (drawing up an organizational and production scheme);

development of workplace standards, including the preparation of job descriptions;

selection of specialists of appropriate qualification;

drawing up a program of training and retraining of personnel;

organization of technical and financial support, including information technology.

The article considers the basic principles of building management accounting. In the future (in future issues), various elements of accounting, methods for obtaining and generating initial information, as well as topical issues of budgeting and analyzing investment and production projects will be considered in more detail.

This article is intended for directors and financial executives of small and medium-sized enterprises who want to improve the performance of their business in an increasingly competitive environment. One of the ways to improve the efficiency of activities is the introduction of management accounting at the enterprise, which allows obtaining reliable information about many aspects of its activities.

How does management accounting differ from accounting

The first question that arises among managers in connection with management accounting is the question of the differences between management reporting and accounting. Consider some distinctive features management accounting.

1. Purposes of record keeping

Accounting is kept in accordance with applicable law and is intended primarily for reporting to tax authorities. Accounting methods depend on the qualifications of the accountant, the chosen accounting methodology, which naturally affects the reliability of financial statements.

Management accounting is developed in accordance with internal requirements enterprise and is intended for making specific management decisions by its head. When setting up management accounting, the characteristics of the enterprise's activities are taken into account, a methodology for collecting and analyzing data is developed that will be tied to the interests of the operating enterprise.

2. Accounting for the activities of several areas

Accounting, by definition, is tied to a specific legal entity. At the same time, it is no secret that in order to optimize business activities, many managers link operations to various legal entities that carry out various activities. The introduction of management accounting allows you to take into account the entire volume of business operations, regardless of how many lines of activity exist.

3. Efficiency

Accounting is not always able to provide the required information at the right time. Management accounting is more operational, and data can be provided at the time intervals required by the manager.

4. "Full" accounting of operations

Accounting may not take into account certain transactions (for example, the requirement of the tax inspectorate to sell goods at a price "above cost" forces accountants to underestimate real costs, although price reduction is one of the main means of promoting goods to the market). Management accounting is designed to provide the most accurate picture of the activities of the enterprise.

Where do reporting data come from?

Like accounting, Management Accounting BASED ON COUNTING TWO DIFFERENT TYPES OF DATA: streams and states. Here it is appropriate to draw an analogy with the problem from a school mathematics textbook about the volume of water flowing out and remaining in the pool at the beginning and end of the period.

The main form that fixes fund flows within accounting, is the Profit and Loss Statement, which displays cash and material flows for the period between two reporting dates. In addition, the Profit and Loss Statement gives an idea of ​​the total profit received by the enterprise in the course of its activities.

Unlike the accounting Profit and Loss Statement, the management report is aimed at assessing financial flows, and therefore may not take into account depreciation.

The form that fixes states, is the balance sheet, which is compiled at the end of each period. Despite the difference in the names of the items appearing in the Profit and Loss Statement and the Balance Sheet, these forms are closely interconnected, and with proper accounting, the relationship between the balance sheet at the end of the current period should be observed.

Although management accounting is based on general principles accounting, for ease of use, the final report may include only the most important elements from the Profit and Loss Statement and Balance Sheet, which will be grouped in a way that is convenient for the manager, who often does not have a special accounting or financial education.

How is the management accounting system built?

Let us consider in more detail some of the fundamental points that must be taken into account when building a management accounting system. There are several such moments - this is the definition of the boundaries of accounting, the formation of information based on cash flows and a clear delineation of the areas of responsibility of performers.

Accounting boundaries

One of the most important aspects determining the success of the introduction of management reporting in the enterprise is the question of the boundaries of management accounting. The lack of a clear definition of what falls under the scope of accounting leads to a misunderstanding of the task performed by the performer, a lack of consistency in accounting for uniform transactions and, ultimately, to distortion of management accounting data. In particular, when setting up an account, the following questions often arise:

how to determine the outer boundaries of what is subject to accounting? For example, is it necessary to include in the reporting the activities of a subsidiary operating in another city?

how to determine the need to create several accounting centers? For example, an enterprise may be engaged in the production of two different types of goods at the same time. Should a separate accounting system be created for each type of product (which in the future will allow to assess the profitability of the production of a particular product, but also significantly complicates the task), or is it necessary to take into account all operations at the same time?

how to take into account the work with auxiliary financial instruments?

Cash accounting

To facilitate the accounting system and create maximum reliability, management accounting is mainly based on the fact of the inflow and outflow of funds. This may relate to accounting for depreciation charges, which are important in accounting, but are not directly related to financial outflows and therefore may not be taken into account in the preparation of management reporting. Another example is the conduct of barter transactions, which are also not related to the inflow or outflow of funds (the solution to this problem will be discussed in more detail in subsequent articles).

Responsible persons

The implementation of an accounting system is impossible without a clear definition of the areas of responsibility of responsible persons and the algorithm of their actions. The absence of those responsible for the collection and provision of this or that information, the uncertainty of the timing of its provision, the development of inconvenient or unsuccessful reporting forms with which the performers work, leads to a distortion of the final information reported to the manager.

What information can be gleaned from management accounting

Building a management accounting system should not become an end in itself. First of all, accounting is intended for the manager to make well-defined management decisions. What is the BASIC INFORMATION that can be gleaned from regularly submitted management accounting forms?

1. Progression of sales volume

Sales volume is one of the most important elements of accounting. Management accounting allows you to track trends in the increase (decrease) in sales, identify seasonal surges and recessions, build a budget and formulate tasks for the production and sales departments, track fluctuations in demand depending on changes in the price level, evaluate the results of marketing actions, etc.

2. Selection of constants and variable costs

The breakdown of costs into fixed and variable is fundamental to the formation of long-term development goals. Fixed costs are those that are constant and unavoidable regardless of the volume of sales. Variable costs change in proportion to the volume of sales. Comparison of sales volume and variable costs (in percent), as well as the level fixed costs allows you to determine ways to achieve maximum business efficiency.

3. Assessment of the profitability of the enterprise

Comparing the volume of sales with the total cost will help the manager to track the current profitability of the enterprise. Comparison of individual cost groups with their impact on sales volume and profitability makes it possible to manage profitability by reducing unnecessary expenses and increasing allocations for other cost groups.

4. Evaluation of the effectiveness of work with buyers

Constant monitoring of the state of customer debt makes it possible to evaluate the effectiveness of the sales department. The manager can assess the amount of funds frozen in accounts receivable, as well as the trend of growth or decrease in receivables.

5. Evaluation of the efficiency of managing the warehouse of raw materials, materials and finished products

6. Assessment of the need for working capital with the growth of the enterprise

In addition, depending on the data collection system and the logic of building management accounting, in-depth data analysis allows you to obtain SERIES OF SUMMARY INDICATORS, such as:

1. Evaluation of the work of managers(number of contracts, their profitability, transaction volumes, etc.).

This allows the manager to expand areas of responsibility, encourage employees for successful work and look for ways to improve the efficiency of less successful activities.

2. Assessment of customer attractiveness(volumes and frequency of orders placed, profitability of orders, frequency of payment).

Having singled out the group of the most attractive clients, the manager will be able to analyze the main similarities in the attractiveness of clients, methods of working with them, etc. in order to further expand this group.

3. Profitability assessment of product groups(sales volumes for each group of goods; costs associated with a group of goods; turnover of materials in the manufacture of goods of this group, etc.)

Management accounting also provides an opportunity to assess SEVERAL OTHER INDICATORS, which may be important in negotiations with potential investors or partners, namely:

liquidity and financial stability ratios of the enterprise;

ratio of own and borrowed money involved in business, etc.

In the next article, we will talk in more detail about the main "blocks" of financial and economic information used to create a management accounting system (cash desk, work with customers and buyers, warehouse accounting, accounting for other debts).

Material prepared
CEO
OOO "ONIKS-CONSULTING"
M.V. Alekseev

and audit director
LLC "AUDIT PRO"
W.B. Tikhonova

INTRODUCTION………………………………………………………………………………. 3

Chapter 1 ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE ENTERPRISE ...... 5

1.1 Management accounting as an integral part of the information system

enterprises………………………………………………………………………………… 5

1.2 Management accounting principles…………………………………………………….. 9

1.3 Organization of management accounting……………………………. 12

Chapter 2 Development and implementation of the management accounting system in the State Unitary Enterprise "Krutikhinsky DRSU" ...........................................................................

2.1 a brief description of enterprises. Organization of accounting in

State Unitary Enterprise “Krutikhinskoe DRSU”…………………………………………………………….. 16

2.2 Methodology for the development and implementation of a management accounting system for

enterprise……………………………………………………………………………... 20

2.3 Problems of organization of management accounting………………………………….. 26

CONCLUSION…………………………………………………………………………. 28

REFERENCES………………………………………………………………….31
INTRODUCTION

Management accounting is a system of accounting, planning, control, analysis of data on costs and results of economic activity in the context of the objects necessary for management, prompt adoption of various management decisions on this basis in order to optimize the financial results of the enterprise. The significance of this discipline lies in the fact that it allows you to systematically consider within the enterprise the issues of operational planning, control and accounting of certain types of activities. The main criterion for the effectiveness of the system is effective management financial and human resources, and management accounting provides the necessary mechanism for this.

Management decisions of economic activity are based on planned, regulatory, technological, accounting and analytical information. Control and regulation - the main functions of management - are implemented in the comparison of planned data and operational accounting information. Evaluation of the results of management decisions and responsibility for their implementation are made according to internal reporting. Planning and coordinating the future development of the enterprise are based on analytical calculations made using specific techniques.

In the information system of the enterprise, such functions are performed by management accounting. A management accounting system that can be adapted to the conditions of a particular enterprise should be selected or developed based on the goals and capabilities of management. One should be able to argue the obligation to perform the functions of management accounting and use its principles when building an internal accounting and control system.

Full-fledged management accounting should be carried out mainly at large and medium-sized industrial enterprises, the efficiency of their work largely depends on management activities that ensure the real economic independence of the enterprise, its competitiveness and value position in the market.

The organization of management accounting is an internal affair. The organization itself decides how to classify costs, how to detail the cost centers and how to link them with responsibility centers, how to keep records of actual or planned (normative), full or partial (variable, direct, limited) costs.

The diversity of organizations, determined by forms of ownership, economic, legal, technical, technological and other factors, as well as the competence of managers and their need for one or another management information, determine the variety of specific forms of management accounting organization.

Properly set management accounting allows you to obtain the information necessary for setting priorities in the activities of the enterprise and planning further work, provides a basis for assessing the prospects of opening opportunities and provides mechanisms for monitoring the implementation of decisions made.

To write the term paper, various regulations, teaching aids and other educational literature.

Chapter 1 ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE ENTERPRISE

1.1 Management accounting as an integral part of the enterprise information system

In the course of the daily business activities of the enterprise, a significant amount of operational information arises, which is the “source material” for making appropriate management decisions.

The most important for management is economic information, based mainly on accounting data. Calculations show that accounting information accounts for more than 70% of the total volume of economic information. It is system accounting that captures and accumulates comprehensive synthetic and analytical (detailed) information about the state and movement of the enterprise's property and the sources of its formation, economic processes, and the final results of financial and production and economic activities.

Accounting information is widely used in operational, technical and statistical accounting, as well as in planning, forecasting, developing tactics and strategies for an enterprise.

At all stages of an enterprise's activity, accounting information is subject to such requirements as objectivity, reliability, timeliness and efficiency. However, on present stage improvement of management, the formation of a market economy, increased requirements are imposed on accounting information. It must be of high quality and effective, must meet the needs of external and internal users of information. This means that accounting information should contain a minimum number of indicators, but satisfy the maximum number of its users at different levels of management. Information should be necessary and appropriate, excluding unnecessary indicators. In addition, it is necessary that accounting information be formed with the least labor and time costs. Obviously, to satisfy all the above requirements, it is necessary to use various methods collection, processing and accounting of information. In economically developed countries, this problem has been solved by dividing the entire accounting system into financial and managerial.

Management accounting covers all types of accounting information necessary for management within the enterprise itself. In Russian enterprises, many chief accountants, as a rule, are engaged in traditional accounting. Management accounting at most enterprises is not maintained or is very poorly developed. Many of its elements are included in our unified accounting (accounting for production costs and calculating the cost of production), in operational accounting (operational reporting), in economic analysis (analysis of the cost of production, justification of decisions made, assessment of the fulfillment of planned targets, etc.).

Management accounting is the main communication system within the enterprise. Its purpose is to provide relevant information to managers responsible for achieving specific performance targets. Management accounting provides the collection and processing of information for the purposes of planning, management and control within a given organization.

As part of management accounting, information is collected, grouped, identified, studied in order to most clearly and reliably reflect the results of the activities of structural divisions and determine the share of participation in the profit of the enterprise.

Establishing the essence of management accounting is facilitated by considering the features that characterize it as an integral information and control system of an enterprise: continuity, purposefulness, completeness of information support, practical reflection of the use of objective economic laws of society, impact on management objects under changing external and internal conditions.

The essence of management accounting is an integrated system for accounting for costs and income, standardization, planning, control and analysis, systematizing information for operational management decisions and coordinating the problems of the future development of an enterprise. Describing the essence of management accounting, its most important feature should be noted: management accounting connects the management process with the accounting process.

The subject of management is the process of influencing an object or management process in order to organize and coordinate people's activities in order to achieve maximum production efficiency. Management affects the subject of management through planning, organizing, coordinating, stimulating and controlling. It is these functions that management accounting performs, forming its own system that meets the goals and objectives of management.

The subject of management accounting is management information. Management accounting information is financial and operational data about the activities and processes carried out in an organization; functioning of its structural subdivisions; its products and services; organization's clients.

For management accounting, the sources of information, in addition to the data of the accounting system of the enterprise, are information on the consumption rates of material resources, technological waste, research on the market situation, reports on the conduct of research work, the possibility of using their results in appropriate production conditions, the amount of penalties for non-fulfillment by the parties of clauses of economic agreements, etc.

Management accounting can, accordingly, be called internal accounting. Its results are used only management personnel enterprises. This is a kind of “kitchen” of the enterprise, where materials for managers are prepared.

The norms and rules of management accounting are established by the enterprise itself. The management apparatus of the organization can follow any internal accounting rules, depending on the usefulness of these rules.

Management accounting usually includes information about the activities of individual divisions of the enterprise: departments, workshops, sections, jobs. The object of accounting can also be a separate management task, determined

lazy area of ​​activity.

Registration of management information does not have to be based on a double entry system, accumulated in the accounts of the General Ledger. Management accounting can use any system that is useful for collecting and analyzing information. In management accounting, all types of meters are used: natural, labor, monetary.

The essence of management accounting is to provide information that is necessary or may be useful to managers in the management process. entrepreneurial activity. Management accounting is necessarily required to focus on the future and what can be done to influence the course of affairs. The past cannot be changed, but it can be used to guide the future. Management accounting covers all types of accounting information that is measured, processed and transmitted for internal use leadership.

The issues of organizing management accounting in enterprises are currently coming to the fore in connection with the transition in the field of accounting to international standards. Heads of enterprises and chief accountants need to clearly understand the management accounting subsystem, its functions, tasks, construction.

Management accounting tactics include: information support; control and regulation; evaluation of the results of previously made management decisions and responsibility for their implementation.

The management accounting strategy is a system for planning and coordinating management decisions that determine the development of an enterprise for a long period, which contributes to the development independent systems analytical calculations and interdependent planned indicators.

Since the information produced by management accounting must be considered in light of its ultimate impact on decision making, necessary condition for the correct perception of management accounting is an understanding of the decision-making process.

In the light of the foregoing, management accounting can be defined as a system for planning, accounting, monitoring, analyzing and evaluating information about the costs and performance of both the entire enterprise and its individual structural divisions in order to make operational (tactical) and predictive (strategic) management decisions.

1.2 Management accounting principles

Management accounting is a subsystem of accounting, it objectively uses a number of important accounting principles - the economy and timeliness of the information provided, its comparability, etc.

The principles of management accounting include: business continuity; the use of unified planning and accounting (planning and accounting) units of measurement; evaluation of the performance of the enterprise divisions; continuity and multiple use of primary and intermediate information for management purposes; formation of internal reporting indicators as the basis of communication links between management levels; application of the budget (estimate) method of managing costs, finances, commercial activities; completeness and analyticity, providing comprehensive information about the objects of accounting: periodicity, reflecting the production and commercial cycles of the enterprise, established by the accounting policy. The combination of these principles ensures the effectiveness of the management accounting system, but does not unify the accounting process.

The continuity of the enterprise, which is expressed by the absence of an intention to self-destruct, to reduce the scale of production, means that the enterprise will develop in the future.

The use of unified planning and accounting units of measurement in planning and accounting for production provides a direct and feedback relationship between them. Planning and accounting units reveal the essence and difference between operational and production planning systems at its different levels; with their help, a real opportunity will be created to develop a methodology for an accounting system based on a close relationship between indicators of management accounting for production and accounting for costs, determining the results of managing individual structural divisions.

Evaluation of the performance of the structural divisions of the enterprise is one of the fundamental principles building a management accounting system.

With all the differences in organizational forms at enterprises, management accounting should be associated with operational production and economic planning. In conjunction with the planning and control system, management accounting is a mechanism for managing a workshop, section, brigade. Performance evaluation processes provide for the determination of trends and prospects for each division in the formation of profit from production and sales. The economic mechanism of the enterprise must be adapted to the needs of the operational management of departments and within them.

Compliance with the principle of continuity and reuse in the process of collecting, processing and transporting primary data simplifies the accounting system and makes it efficient (less costs - more importance in solving the goal set for the manager). In operational management, management accounting information is supported and sometimes supplemented by accounting data. In turn, financial accounting data are detailed, supplemented by information coming from management accounting. Sometimes the considered principle is called the principle of complexity. The essence of the principle lies in the one-time recording of data in primary documents or calculations and their multiple use in all types of management activities without re-fixing, registration or calculations.

This principle allows you to create a rational and economical accounting system at the enterprise in accordance with its size and the scale of production activities. Its implementation means that the maximum amount of information necessary for management decisions is obtained from the minimum amount of data. Then management accounting performs its functions.

Management information has the ability to form internal reporting indicators according to primary accounting data in such a way that they become a communication system within the enterprise. At the zero level, primary accounting information appears in primary documents, reports of the main and auxiliary shops. At the first level, consolidated documentation of the supply department, external cooperation, production departments of the sales and financial department, accounting, warehousing, and at subsequent levels, the consolidation and formation of reporting summary documentation is carried out in the functional departments of the plant management (chief designer, chief technologist, chief mechanic, personnel department, production, etc.).

At the highest level, the summary information received from the structural divisions is summarized and converted into the resulting reporting documentation by the production and dispatching, planning and economic departments and accounting departments. The content of the reports depends on the purpose of his appointment and the position of the head for which they are intended. Accountants-analysts prepare cost analysis reports to determine the cost of production; estimates for planning future expenses; current operational reports of production units to evaluate the results of work; reports on production costs for making operational decisions; analysis of capital investment estimates for long-term planning or forecasting.

special attention deserves the principle of the budgetary (estimated) method of managing costs, finances, and commercial activities. It is used on large enterprises as a tool for planning, control and regulation. The budget cycle consists of planning procedures for all areas of activity, individual divisions; summing up the design decisions of the entire team; calculation of the draft budget; calculations of plan options and making adjustments; final planning and accounting for changing conditions and deviations from the planned.

The management accounting system must meet the principles of completeness and analyticity of information. The indicators contained in the reports should be presented in a form convenient for analysis, not require additional analytical processing, and not provide for inverse synthesis (from lower to higher levels of management) procedures. Violation of this principle will lead to an increase in the cost of the system and loss of control efficiency.

The principle of periodicity, which reflects the production and commercial cycles of an enterprise, is also important for building a management accounting system. Information for managers is needed when it is appropriate, neither earlier nor later. Shortening the time frame can significantly reduce the accuracy of the information produced by management accounting. As a rule, the management apparatus establishes a schedule for collecting primary data, processing them and grouping them into final information.

1.3 Organization of management accounting

The organization of management accounting is understood as a system of conditions and elements for building an accounting process in order to obtain reliable and timely information about the economic activities of the organization, control the rational use of production resources and manage production activities. Responsibility for the organization of management accounting in organizations is borne by the heads of organizations. Depending on the volume of accounting work, they can:

· Establish a management accounting service as a structural subdivision headed by an appropriate manager;

· introduce in the staff of the accounting department the positions of specialists in management accounting (accountants-analysts).

To ensure the rational organization of management accounting, the development of a plan for its organization is of great importance.

The management accounting organization plan consists of the following elements: a plan for documentation and workflow, a chart of accounts and their correspondence, a reporting plan, a plan for the technical registration of accounting, a plan for organizing the work of employees

accounting department.

The documentation plan indicates a list of documents for accounting for business transactions and making calculations of the need for forms. In this case, organizations can use standard forms of primary accounting documents or apply forms of documents developed independently.

The basis for organizing primary accounting in organizations is the workflow schedule. Under the document flow is understood the path that documents pass from the moment they are issued to the deposit in the archive. When developing a workflow, the main attention should be paid to primary documents intended for internal use. The workflow schedule determines the circle of persons responsible for the execution of documents, and indicates the order, place, time of passage of the document from the moment it was drawn up to the date it was archived.

When developing a chart of accounts for management accounting, it must be borne in mind that the current chart of accounts for accounting, approved by order of the Ministry of Finance of the Russian Federation dated 10.31.01. No. 94n, allows you to account for production costs and calculate the cost of production simultaneously for the purposes of financial and management accounting. In this case, it is allowed to use one-circular (monistic) and two-circular (dualistic) accounting systems for production costs.

A one-round cost accounting system can be implemented: without using special management accounting accounts and using a system of management accounting accounts. It is advisable to use it in small and medium-sized organizations, since it is based on the use of the same estimates in financial and management accounting, and as a result, the ability to control costs is limited.

It is advisable to use a two-circular cost accounting system in large organizations. With this system, financial and managerial have independent charts of accounts. It is also possible to allocate segregated accounts for management accounting.

To harmonize financial and management accounting data, use

transitional and mirror accounts. Transitional accounts provide the transfer of information from financial accounting to managerial and from managerial to financial. Mirror accounts provide numerical reconciliation of financial and management accounting data and identify possible discrepancies.

The reporting plan indicates: a list of reporting forms, the reporting period for which one or another form of the report is drawn up, the deadlines for reporting, the name of services and divisions, as well as the names officials receiving reports, the method of reporting and the names of the employees responsible for reporting, with an exact indication of the work performed. The reporting plan usually consists of two parts. The first part contains the necessary information on reporting submitted to higher users, the second - on reporting received from lower divisions of the organization.

In terms of technical registration of accounting, it is indicated which computers, instruments and devices will be used in the organization. In addition to the use of computers in appropriate organizational forms, it is necessary to provide for the use of various calculation tables and various means of mechanizing measurement and counting: measuring containers, scales, counters.

In terms of organizing the work of accounting employees, the structure of this service and its staff are determined, a job description is given to each employee, measures are outlined to improve skills, and accounting work schedules are drawn up. In medium-sized organizations, the following groups can be included in the management accounting service: planning, material, accounting for labor costs and its payment, production and calculation, accounting for the sale of products, analytical.

The planning team draws up a master budget covering the main activities of the organization; budgets of structural divisions of the organization and other private budgets (budgets for sales, purchases, production, etc.); the operating budget, which details the income and expenditure items through private budgets and is presented in the form of a profit and loss forecast; a financial budget that predicts the organization's cash flows for the planned period;

special budgets for individual activities or programs.

The material group selects suppliers of material resources, controls the receipt, storage and use of these resources; develops norms for the consumption of raw materials and materials for the implementation of production activities, norms for stocks of raw materials and materials in warehouses; takes part in the selection of standard and development of new forms of primary documents and accounting registers for accounting for the receipt, availability and release of all types of raw materials and materials; develops forms of reports on the consumption of raw materials and materials; carries out the choice of prices for posting and consumption of raw materials and materials.

The group for accounting for labor costs and its payment carries out labor rationing, determines wage rates, controls the use of the wage fund, takes part in the development of forms of primary documents, accounting registers and reports on labor and wages.

The production costing group determines the list of cost centers and responsibility centers, establishes cost items for each cost center, develops forms of accounting registers and reports on costs and output.

The group for accounting for the sale of products determines the procedure for accounting for the release and sale of products, the composition of buyers, calculates the actual costs of selling products, etc., develops report forms for the sale of products, identifies profits and profitability for the sale of certain types of products, structural divisions, and the organization as a whole .

The analytical group analyzes the effectiveness of activities for each cost center, structural unit and organization as a whole, identifies reserves for improving the efficiency of the use of all types of resources for all departments of the organization and the organization as a whole, takes part in the development of organization budgets.

After getting acquainted with theoretical foundations building accounting management accounting, it is necessary to consider the practical aspect of its development and implementation in the enterprise.

Chapter 2 DEVELOPMENT AND IMPLEMENTATION OF THE MANAGEMENT ACCOUNTING SYSTEM IN SUE "KRUTIKHINSKOE DRSU"

2.1 Brief description of the enterprise. Organization of accounting in the State Unitary Enterprise "Krutikhinskoe DRSU"

The state unitary enterprise of the road economy of the Altai Territory "Krutikhinsky road repair and construction department" was formed on September 21, 1986, its postal and legal address: 658750, Altai Territory, Krutikhinsky district, s. Krutikha, st. Gagarina, d. 60. Organizational and legal form - a unitary enterprise based on the right of economic management, the main activity - operation highways common use.

The enterprise was established to solve social problems to improve the transport and operational condition of public roads, ensure safe and uninterrupted traffic, optimal organization of design, construction, reconstruction, repair and maintenance of highways (Charter of the enterprise, Appendix 1).

To achieve the goals set, the enterprise carries out the following activities in accordance with the procedure established by law:

· conducts technical accounting and inventory of roads assigned to it, bridges and other road structures, buildings, track conditions, snow protection fences and forest plantations in the right-of-way;

· conducts inspection, testing, diagnostics of motor roads of all categories, as well as bridges, overpasses, and other artificial structures;

· takes measures to improve road safety by improving the transport and operational condition of roads and their arrangement;

Carries out registration of motor traffic on public roads, as well as traffic accidents that have arisen in connection with unsatisfactory

creative road conditions;

· ensures the maintenance of the lands of the right of way of motor roads and the structures, signs and indicators located on this strip, carries out measures to preserve snow protection and ornamental forest plantations;

in accordance with the established procedure, apply for a temporary restriction of transportation on roads or their individual sections in the event of conditions that create a danger to traffic on them;

· takes measures to notify vehicle drivers about unfavorable traffic conditions in accordance with the available meteorological information;

· develops deposits of building materials, manufactures materials, structures and products necessary for road works;

Performs construction and installation works;

· maintains and carries out the construction and repair of public roads and road structures;

Performs engineering surveys

· conducts geological and engineering-geological study of the subsoil;

· carries out the extraction and processing of common minerals;

carries out activities for the maintenance and operation of gas stations;

· sells fuels and lubricants;

Carries out activities for the transportation of goods;

· carries out construction and repair of road bridges and overpasses;

Carries out the construction of housing and industrial premises;

carries out work on the improvement of cities, villages and agricultural facilities;

· Carries out activity on processing of the wood and production of joiner's products;

· carries out trade and purchasing activities;

Carries out measures to eliminate unsatisfactory road conditions, increase traffic capacity, improve public roads and structures on them, and protect environment from their harmful effects;

promotes and creates conditions for training and advanced training of employees.

Accounting at the enterprise is maintained in accordance with the accounting policy developed by the institution for accounting purposes (Appendix 2).

The organization, form and methods of accounting are established on the basis of existing normative documents: Federal Law "On Accounting" dated 21.11.96. No. 129-FZ; Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 29.06.98. with additions and changes. The Working Chart of Accounts is used, developed on the basis of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by order of the Ministry of Finance of the Russian Federation dated 12/31/2000. No. 94n with changes and additions.

In accordance with articles 5, 6 of the Federal Law of 21.11.1996. No. 129-FZ “On Accounting”, the head of the institution, Filinov Sergey Nikolaevich, is responsible for organizing accounting, compliance with the law when performing business operations.

Accounting is maintained by an accounting department consisting of 3 people, headed by the chief accountant, Kazakova Svetlana Ivanovna. Chief Accountant reports directly to the head of the enterprise and is responsible for the formation of accounting policies, accounting, timely provision of complete and reliable financial statements. It ensures the compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of the enterprise and their movement through continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of the enterprise, their obligations and business transactions carried out in the course of activity.

The enterprise uses a single journal-order form of accounting. In connection with the transition of the enterprise to a new chart of accounts, the used forms of journals, orders, statements, registers were subject to adjustment and were developed by the enterprise itself. When conducting accounting, the following software tools are used: 1C Enterprise version 7.7, Fireplace salary. Accounting in the enterprise is carried out in an automated way with partial use of the manual method.

All business transactions carried out by the organization are documented by primary supporting documents, on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums unified forms primary accounting records. Accounting documents are kept at the enterprise for five years.

The document flow rules in the organization are regulated by the accepted document flow schedule, drawn up in the form of a scheme or a list of work performed by structural units or specific executive employees, reflecting the relationship and timing of the formation and execution of documents and their further storage.

An inventory of an enterprise is carried out without fail before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets is carried out every three years. Otherwise, the number of inventories in the reporting year, the date of their conduct, the list of inspected property and financial obligations are established by the head of the organization. Extra-urgent inventory is carried out when changing financially responsible persons and in case of detection of theft from these persons. To carry out the inventory, a permanent inventory commission is formed, the personal composition of which is approved by the head by a separate order. The audit of the cash desk and the withdrawal of balances on the cash desk is carried out by a commission consisting of three people on a monthly basis. The commission is created at the time of the audit and is approved by a separate order. Removal of residual fuel and lubricants is carried out monthly.

Evaluation of property and liabilities is carried out for their reflection in accounting and financial statements, in monetary terms. It is allowed to keep records of property, liabilities and business transactions in amounts rounded up to whole rubles.

In accordance with the Federal Law on Accounting, clause 6, article 13, financial statements are compiled, stored and submitted by users of financial statements in the prescribed form on paper and provided in electronic form.

2.2 Methodology for the development and implementation of a management accounting system for an enterprise

Management accounting is not maintained at the State Unitary Enterprise "Krutikhinskoye DRSU", many of its elements are included in accounting (accounting for production costs and calculating the cost of production), operational accounting (operational reporting), economic analysis (assessment of the fulfillment of planned targets, etc.).

Management accounting should act as the information foundation of management. According to experts, in economically developed countries, firms and companies spend 90% of their working time and resources in the field of accounting on setting up and maintaining management accounting, and only 10% on financial accounting or bookkeeping. In domestic enterprises, this ratio looks exactly the opposite.

For a positive change in this ratio in the direction of management accounting at domestic enterprises, both the interest of managers and specialists of enterprises and the organizational prerequisites and conditions for the functioning of management accounting are necessary.

To achieve positive results, the management accounting is recommended to be carried out in several stages.

1. Determination of the financial structure of the enterprise.

Before proceeding with the collection, processing and evaluation of management information, it is important to clearly determine which departments are able to provide the necessary data. For this purpose, the financial structure of the enterprise is created, which is a set of centers of financial responsibility (CFD).

According to theory and practice corporate governance individual companies, structural subdivisions, services, workshops, departments or groups are the centers of financial responsibility. Their superiors are responsible for specific areas of work and the solution of tasks set by management. Depending on the powers and responsibilities of the heads of a structural unit, it can be a cost center, an income center, a profit center, an investment center.

2. Development of management reporting.

For each responsibility center, it is necessary to develop a set of indicators characterizing the effectiveness of its activities, as well as rules for collecting, processing and storing the information received. To do this, you need to create management reporting forms in which all data will be entered.

Relevance (management reporting should be useful for making specific management decisions, and not just inform about certain aspects of the company's activities);

· efficiency;

targeting (reporting should be presented to specific managers in accordance with their position in the management hierarchy);

sufficiency (information in the reporting should be sufficient for making managerial decisions at the appropriate level, at the same time it should not be redundant and divert the attention of managers to irrelevant or irrelevant information);

analyticity (management reporting should provide for the possibility of subsequent analysis with minimal time);

comprehensibility;

· credibility;

Comparability (comparability of management reporting gives users the opportunity to identify similarities and differences in data presented in several reporting packages. Comparability is achieved through the use of the same accounting principles in similar transactions and conditions).

All management reporting can be divided into three blocks:

1) management reporting on the financial position, performance results and changes in the financial position of the enterprise;

2) management reporting on key performance indicators;

3) management reporting on the execution of enterprise budgets.

3. Development of classifiers and codifiers for management accounting.

Classifiers of management accounting define and describe various accounting objects for the purpose of their unambiguous interpretation by all participants in the processes of planning, organizing, stimulating and controlling the enterprise. As in the case of management reporting, each enterprise determines the number and types of classifiers used based on its needs. The most common management accounting classifiers are:

types of manufactured products, works and services rendered;

· types of income;

centers of financial responsibility;

cost centers;

types (economic elements) of costs;

costing articles;

types of assets;

types of obligations;

types of own capital;

· projects;

directions of investments;

Types of clients

A through numbering is introduced inside each classifier. If there is a need to detail accounting objects, you can use a multi-level code structure. Classifiers and codifiers play an important role in the automation of management accounting.

4. Development of methods for management cost accounting and calculation of production costs.

In management accounting, various methods of cost accounting are used, which depend on the objects of accounting, the completeness of the inclusion of costs in the cost of production and their management interpretation. Let us consider in more detail each of the classifications of cost accounting methods.

Cost accounting methods depending on accounting objects. In this case, the costs can be allocated to economic elements, origins, costing items, product types, and periods.

Accounting for costs by economic elements (that is, by type of resources used) implies accounting for such elements as labor costs (all labor costs, regardless of where they occur), material costs, social contributions, depreciation of fixed assets, etc. The use of this method allows you to most accurately calculate the costs for each type of resource for the enterprise as a whole.

Cost accounting by origin means the grouping of costs by structural divisions of the enterprise. This approach is used to account for intra-factory turnover, the formation of control indicators for the activities of departments, and to determine the department's need for resources.

Accounting for costs by costing items (that is, according to the intended purpose of costs) involves the distribution of costs for certain cost items, the list of which is established directly at the enterprise based on its needs for detailed management information (for example, wages can be included as a cost item in both general production and general and commercial expenses). Grouping costs by costing items is designed to determine the planned and actual cost of certain types of products and all products of the enterprise in the context of costing items.

Cost accounting by type of product is needed to calculate the cost of each type of product. Using this method all costs are divided into direct (directly related to specific products) and indirect. The latter are distributed by type of product depending on the chosen distribution base (labor costs for workers, direct costs, etc.). Accounting by type of product allows you to calculate the planned and actual cost of certain types of products, analyze the profitability and profitability of each type of product, and form prices.

Periodic cost accounting is needed to ensure a uniform and objective distribution of costs based on their economic essence. Cost accounting methods depending on the completeness of their inclusion in the cost. In accordance with this classification in management accounting, you can calculate the full or truncated cost. Depending on the accounting policy, an enterprise may account for costs at actual, standard or planned cost.
5. Development of a management chart of accounts and models of typical business transactions.

In the management chart of accounts, several classifiers and codifiers of management accounting developed at the enterprise are combined. Based on this plan, all business transactions performed by the enterprise are recorded. The grouping of accounts and the development of analytics for accounts are carried out depending on the accounting objects and management reporting formats.
6. Development of internal regulations and instructions.

Since the methods and rules of management accounting are not regulated by generally accepted standards and legislation, they are established by the enterprise itself. As a rule, the following main internal regulations and instructions are drawn up that determine the norms and rules for conducting management accounting: Regulations on the financial structure of the enterprise; position on accounting policy; unified classifiers and codifiers of management accounting and instructions for their use; management chart of accounts; forms of primary and reporting documents of management accounting; business process regulations that reflect the timing, procedure and responsibility of specific employees for the formation of management accounting registers and reporting forms.

One of the most important documents is the provision on accounting policy, since in practice the accounting policy used in management accounting can be fundamentally different from the accounting policy used in financial accounting, due to the difference in the goals of management and financial accounting.

The accounting policy contains general criteria for maintaining management accounting for a particular enterprise: accounting currency; reserves estimation methods; methods of cost accounting, calculation of production costs and distribution of indirect costs; principles for recording income and expenses, exchange rate differences, accruals and reserves; determining the level of materiality, etc. Accounting policy ensures the continuity and succession of management accounting.
7. Holding organizational change at the enterprise.

When implementing a management accounting system in an enterprise, it is necessary to decide how management accounting will be organized. The structural unit responsible for management accounting must meet several requirements: information security, methodological readiness, competence.

Having carried out all the described stages of the implementation of management accounting, the enterprise will receive a system ready for operation. However, before this system starts to work effectively, it is necessary to test it in practice and, if necessary, make certain adjustments. At the same time, employees responsible for management accounting should be trained. And only after that the management of the enterprise will be able to fully enjoy the fruits of the work on the implementation of the management accounting system.

2.3 Problems of organization of management accounting

When introducing management accounting at an enterprise, there are almost always serious difficulties caused by a variety of reasons. The main ones are the following:

· the unwillingness of the heads of responsibility centers to timely provide complete information about the activities of their units;

lack of local computer network, a unified document management system, a clear organizational and functional structure;

Reluctance of individual employees to restructure their activities, fill out various management reports due to a lack of understanding of the role of management accounting;

· lack of qualified specialists with knowledge in management, accounting and tax accounting;

employee opposition financial accounting to whom management accountants often present themselves as professional competitors.

To minimize possible problems, the setting of management accounting should be carried out by direct order of the owners of the enterprise and its top management. The financial director should direct the setting of management accounting.

Before the introduction of a management accounting system, it is advisable to carry out explanatory and consulting work with the staff, and then draw up an order for the enterprise, signed by the head, which will oblige the employees and heads of all departments to carry out the activities necessary both for setting up accounting and for its further functioning.

All this will allow you to most effectively organize the setting of management accounting at the enterprise. Properly set management accounting allows you to obtain the information necessary for setting priorities in the activities of the company and planning further work, provides a basis for assessing the prospects of opening opportunities and provides mechanisms for monitoring the implementation of decisions made.

The management accounting system allows:

determine a business development strategy, formulate goals and work out ways to achieve them;

conduct a qualitative assessment of investment projects and any innovations, understand all the business processes of the company and reasonably detail all business transactions;

· develop a system for collecting, consolidating and analyzing information, both financial and non-financial, which signals problems faster (for example, the number of customer failures faster than a decrease in profits signals a decrease in product quality);

improve the efficiency of the company's cash management;

establish a system of relationships between structural units, organize an effective multi-stage system internal control at the enterprise;

create a cost management system in order to optimize them;

Implement a budgeting system

Make informed management decisions, both strategic and operational.

CONCLUSION

In this term paper the main aspects of solving the problem of organizing the implementation of accounting management accounting at the enterprise SUE "Krutikhinskoe DRSU" are considered.

The first chapter reveals the essence and concept of management accounting, its basic principles and the organization of management accounting for an enterprise.

The second chapter discusses the methodology for developing and implementing a management accounting system in an enterprise; problems of the organization of management accounting.

Based on the material presented in the course work, the following conclusions can be drawn that the organization, forms and methods of accounting are established on the basis of current regulations.

Accounting is kept by the enterprise continuously from the moment of its registration as legal entity. The enterprise maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts. Analytical accounting data correspond to turnovers and balances of synthetic accounting accounts.

Management accounting in the State Unitary Enterprise "Krutikhinskoye DRSU" is not maintained, many of its elements are included in accounting and operational accounting.

Management accounting is necessary for the normal functioning and development of the enterprise. With its help, managers determine the main direction of the company's development, taking into account the material sources of its provision and market demand. Management accounting allows you to correctly take into account all internal and external factors in setting specific goals for the development of the enterprise and ways to achieve them, provides interconnection between the individual structural divisions of the enterprise, allows minimizing costs and opens up all possible additional sources of resources within the company.

The management accounting system allows you to: define a business development strategy, formulate goals and work out ways to achieve them; calculate the effectiveness of the business as a whole, the effectiveness of each structural unit and the activities of each employee by introducing a balanced scorecard; develop a system for collecting, consolidating and analyzing information, both financial and non-financial, which signals problems faster; improve the efficiency of company cash management; establish a system of relationships between structural divisions, organize an effective multi-stage system of internal control at the enterprise; create a cost management system in order to optimize them; make informed management decisions, both strategic and operational.

Properly set management accounting allows you to obtain the information necessary for setting priorities in the activities of the company and planning further work, provides a basis for assessing the prospects of opening opportunities and provides mechanisms for monitoring the implementation of decisions made.

It is very important for the management of enterprises to choose the right style and methods of production and financial management, strategy and tactics of work, taking into account the current economic situation, which will enable the enterprise to survive, survive and prosper in the difficult period of any economic reforms.

Let us assume that the goal set before the start of work is fulfilled. In the course of the analysis, the essence, principles and organization of management accounting were studied, and recommendations were developed for its implementation in the enterprise.

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