In the textbook based on a wide range of scientific, educational literature, legal and legislative framework actual aspects of management accounting are revealed. The material is systematized in accordance with the requirements state of the art economy. Theoretical aspects are fixed when considering and solving specific economic situations, control questions, tests of residual knowledge and during seminars.
Tutorial prepared for use in educational process in the preparation of specialists and bachelors in the areas of "Economics" and "Management". It can also be used by students of all forms of economic education and professionals interested in accounting and cost management.
Recommended by the Educational and Methodological Association of Universities Russian Federation on education in the field of finance, accounting and the world economy as a teaching aid for students studying in the specialty 080109.65 "Accounting, analysis and audit".
The Russian Federation has a system business accounting, in which four types of accounting are distinguished: operational, statistical, accounting, tax. Each of them has its own objects, subject and method, but they are all closely interconnected and in general represent single system business accounting.
Operational (operational-technical) accounting is designed to control individual business processes at the enterprise, therefore its objects are individual economic assets (in physical or value terms), sources of economic funds, economic processes.
The subject of this accounting studies the objects indicated above, and the method represents a set of working methods with which the objects of operational accounting are studied. These are mainly statistical techniques (absolute and relative deviations, growth and growth rates, etc.).
Operational accounting data can be presented in the form of operational summaries, which are generated at the request of the user.
Table of contents
Introduction 7
Chapter 1. Management accounting in the organization management system 9
1.1. Place of management accounting in the economic accounting system 9
1.2. Essence, goals and objectives of management accounting 14
1.3. Prerequisites for the allocation of management accounting 17
1.4. Comparative characteristics of financial and management accounting 19
1.5. Subject, method and objects of management accounting 19
1.6. The impact of management accounting on the economics of the organization 24
1.7. Place of accounting policy in the management accounting system 28
Chapter 2. Legislative and regulatory regulation of management accounting 35
2.1. General provisions 35
2.2. Civil law as the basis for legal regulation of management accounting 38
2.3. Application of tax laws 41
2.4. Application of the legislation on administrative offenses 54
2.5. Legal regulation in other areas of legislation affecting the formation of management accounting 62
Chapter 3. Costs: accounting and classification 66
3.1. The concept and classification of costs, costs and expenses 66
3.2. Cost classification for acceptance management decisions and planning 69
3.3. Organization of accounting production costs 73
Chapter 4. Cost accounting methods and costing 82
4.1. The essence of costing 82
4.2. Cost rates and standards - the basis for costing 84
4.3. Types and methods of calculation 86
4.4. Order method of cost accounting and costing 88
4.5. Process method of cost accounting and costing 98
4.6. Per-line method of cost accounting and costing 103
4.7. Cost accounting and costing of products using the standard method 109
4.8. Accounting for costs and calculation of the cost of production according to the "standard-cost" system 114
4.9. Accounting for costs and calculation of the cost of production using the "direct costing" system 122
4.10. Functional Cost Accounting Method ABC 131
4.11. Optimization of production volume, profit and costs in the direct costing system 139
4.12. Management accounting in the evaluation of investment activities 141
Chapter 5. Models of organization of management accounting and their relationship with tax planning 146
5.1. Types of management accounting organization models 146
5.2. Relationship between management accounting and tax planning 148
Chapter 6. Management reporting and its impact on financial results economic activity organizations 154
6.1. Essence and requirements for management reporting 154
6.2. Types of management reporting and their impact on the performance of the organization 156
Chapter 7. Planning, budgeting and their role in management accounting 160
7.1. Fundamentals of planning and types of budgets 160
7.2. Estimated planning 171
Chapter 8. Break-Even Analysis 178
8.1. Calculation of the break-even point and its analysis 178
8.2. Analysis of break-even conditions during justification investment projects 183
Chapter 9. Controlling: essence and types 185
9.1. The essence of controlling 185
9.2. Tasks and functions of controlling 187
9.3. Types of controlling 191
9.4. The main stages of the development of controlling 192
9.5. Structure and characteristics of controlling sections 194
Chapter 10. Features of various sectors of the economy and their impact on the organization of management accounting 198
10.1. Transport 198
10.2. Construction 206
10.3. Agriculture 207
10.4. Trade and catering 210
Chapter 11 Cost Management and Cost Pricing 214
11.1. Management accounting and analysis in decision-making in commercial (entrepreneurial) activities 214
11.2. The procedure for drawing up a strategic plan 216
11.3. Economic efficiency production at the enterprise (in the organization) and indicators of business activity.. 218
11.4. Normative-legal state regulation of prices in the management accounting system 226
11.5. Basics state regulation pricing on railway and other modes of transport 244
11.6. Cost pricing 248
11.7. Business planning in management and achievement of the highest results 255
11.8. Problems of organizing management accounting in an organization 264
Chapter 12
12.1. General provisions 267
12.2. Task to perform term paper 270
Annex 1. Homework for independent work 284
Security questions 284
Annex 2. Plans of workshops 292
Appendix 3. List of abstract topics 297
Annex 4. Quizzes to test residual knowledge 299
Annex 5. Tasks (economic situations) 333
Task 1: Cover Margin Analysis 333
Task 6. Analysis of the efficiency of the production cost structure 340
Task 7. Determining the cost of production in the planned year 341
Task 8. Factor analysis cost price 342
Task 9. Analysis of costs per ruble marketable products 345
Appendix 6 Homework 350
Task 1. Analysis of the dynamics of the plan in terms of cost 350
Task 2. Analysis of production costs 350
Task H. Estimating the consumption of materials 351
Task 4. The impact of the production capacity of the leading equipment and the throughput of individual industries on the output finished products 352
Task 5. Cost analysis 353
Task 6. Formation of profit, fixed, variable and total costs, sales volume 354
Task 7. Determination of the break-even operation of the organization 354
Task 8. Determining the conditions for break-even operation of the organization 355
Task 9. Planning the range of products (goods) to be sold 356
Task 10. Performance evaluation investment investments 358
Conclusion 360
Literature 362
Monographs, textbooks and teaching aids 362
Articles of the journal "Accounting" 364.
Management accounting as a tool for business has been widely introduced in the last ten to fifteen years, because the information exchange has accelerated, and the composition of the information field necessary for making high-quality managerial decisions has expanded significantly.
Management accounting has gone beyond other types of accounting and has become an independent systematic approach to business organization. This approach, first of all, is focused on progress and sets itself the task of constantly improving the productivity of the company. In this sense, management accounting has gradually emerged as the basis for the adoption key business solutions based on methodology, control, analytics and forecasting. And as a leading operational tool, management accounting has become the main method of indicative control of the state of the business, which has allowed entrepreneurs to continuously monitor and manage the necessary changes aimed at productivity.
Since management accounting covers the entire information field of business and plays a leading role in timely decision-making, it is difficult to imagine an effective management accounting system that would be implemented without the help of software products. This has not been a whim or desire of the most progressive part for a long time. financial managers, but on the contrary - a necessity that is due to the great responsibility that is actually assigned to management accounting.
Today we will consider what types of management accounting programs exist, how management accounting automation systems are introduced and implemented, and what benefits a business gains through the use of application programs for managing management accounting.
Automation of management accounting in the information system of the organization
The need to automate management accounting arises when the scale of the business requires the management team to make clear and well-considered decisions based on combinations of various corporate information.
The specific properties and parameters of the company's activities affect the format of management accounting automation much more significantly than anything else.
If we take retail chains and, say, construction for comparison, it becomes obvious that the list of tasks for automation converges only in the first lines, and then differs significantly due to the specifics of the business.
At the same time, any automation of management accounting has a positive effect on organizational system, processes, performance and helps to solve the following business problems:
- A high-quality interconnected budget system in company. Thus, the budgets of higher and lower levels, as well as parallel and auxiliary budgets are linked to each other on the basis of interdependent indicators. This allows, due to the automatic translation of changes from one related documents to others, to reduce the share manual labor when maintaining such budgets, as well as significantly simplify the control of indicators by budget owners. The productivity of such a system, as a rule, is significantly higher than traditional approach disparate budgets that are difficult to reconcile with each other.
- A system of financial flows is being formed in the company, which the manager does not just observe statically, but uses leverage and opportunities to operational management available and attracted resources. Such automated system allows you to "squeeze" the maximum profit from financial and resource flows, constantly managing them, using the full potential here and now.
- A system of interrelated indicators and combined business metrics is being formed, which reflect the specifics of the company and dynamically demonstrate the state of a particular area of the company's work. Simply put, the automated system itself tells the manager what to pay attention to (if this process deviates from the given normative value) or where additional resources can be directed (if the process has untapped potential).
- A system of personnel responsibility for the areas entrusted to them is being formed, because of which the vector of personnel work concentrates on efficiency, and not performance.
- A system of continuous cost reduction is being formed, the main of which is the productivity of processes and the efficiency of personnel.
An automated system helps staff use resources more efficiently and find ways to optimize their work.
Figure 1. Positive consequences of the introduction of automated management accounting.
Types of program for management accounting in an enterprise
Having found out what advantages the automation of management accounting gives companies, let's move on to a detailed examination of the types, or rather, the approaches that modern entrepreneurs use in the field of management accounting with the help of software products.
Application tools of a standard set of basic programs, such as Microsoft Excel
The most common accounting method in small businesses. The choice of this method is due, on the one hand, to the ability to use a fairly large set of built-in tools and, to a certain extent, really automate accounting due to the interconnection of tables and huge amount complex handwritten formulas, and on the other hand, it is supported by the somewhat conditional “free” nature of this method. At the same time, the growth of the organization will certainly put an end to this method of conducting automated management accounting:
- Firstly, it cannot be called 100% automated, rather semi-automatic, with some automated sections.
- Secondly, this method assumes a high probability of inadvertent error, the cost of which can be measured in tens and hundreds of thousands of lost profits for the company due to the difficulty in actually setting up the relationship of many tables and the lack of a mechanism to protect against inaccurate data.
- Thirdly, accounting built in this way with a stretch can be called fault-tolerant and safe in terms of data storage.
ERP systems as a specialized software package for managing company resources and their rational use
As a rule, such software products, which are called ERP all over the world, are the result of the joint work of IT specialists and financial accounting specialists who create this product for sale on open market. Today various systems There are a lot of resource management companies, and even Russian developers have long released more than a dozen programs of this nature, so in terms of pricing, customers today have the opportunity to choose between very cheap, medium and very expensive programs. Each similar product is unique in its own way, and even when solving a similar problem, it does it a little differently.
The basis of such software package for management accounting, as we noted, this is a combination of all data about the company's resources in one place with the ability to manage, analyze, interpret and predict. Speaking of resources, we are talking about all the values that the company operates in its work: labor resources and personnel efficiency potential, material values, intellectual property resources, business opportunities, finances and other specific assets that the business may have.
Typically, an ERP system is divided into modules and can be open by type of source code (that is, one that can be improved) and closed (not involving any changes). Certainly, open systems more flexible in relation to program settings for the needs of a particular organization, but this does not mean at all that a closed-source ERP system cannot fully satisfy the needs of an organization in accounting automation. The only question is that the choice and implementation of a closed-type program is a more long-term and labor-intensive action.
The composition of the modules included in the solution may also differ not only depending on the type of program, but also on the banal marketing policy developer firm. Some offer a fixed package, others offer the opportunity for the customer's team to choose a set and combination of modules, and still others do not sell an important module without adding some not very relevant one to it. For example, an important financial management module cannot be bought without a warehouse inventory management module, which may not be particularly relevant for a company that does not have commodity operations, but only the provision of services.
A good ERP system is distinguished by a balanced combination of modules that are initially included in it. Here it is important not only how simple the implementation of the software package will be, but how then the company's personnel within the framework of such a system will begin to interact with each other. This is also due to the fact that without the interaction of some modules with others and the interdependence of the work of the company's personnel, it is impossible to achieve a progressive system. That is, a good ERP system should form in the company a single field for the exchange, interpretation, control and processing of business information at all levels of management.
Based on the foregoing, it becomes obvious that an automated management accounting program cannot do without the following list of tools:
- A module that allows you to manage finances, which includes tools from the accounting arsenal, tax planning and optimization, traffic control levers Money. This module allows the personnel of the financial unit to reduce the workload and the amount of manual labor, design their activities on the basis of control standards and goals, effectively manage their financial resources and provide the company with finances in a strategic plan.
- Operating module, which includes all issues of commerce and business of the enterprise, as well as components that reflect the processes of providing the enterprise with everything necessary. In this module, as a rule, clear chains and processes of interconnections between such business services as sales and logistics, marketing, production sites, customer service, quality service and others. Collaboration within the framework of one automated program for management accounting, it helps different departments to perform their main work most productively and solve problems that require cooperation of efforts.
- Module for personnel service allows you to automate or, at least, increase the productivity of bureaucratic processes in matters of personnel registration for work, vacations, sick leave, benefits and other paperwork that HR department employees spend their time on. Such a module, in conjunction with the financial service, significantly increases efficiency in the field of monthly, cyclically recurring calculations of the wage fund, sick leave, vacations, allowances, incentives and compensations, which depend on a slight change in parameters such as the number of days in a particular month, work schedule and others. circumstances.
- Analytics Module, if not the main, then the leading module in the work of a company that seeks to increase its own efficiency and plans to grow and develop. Such a module includes a large number of statistical, mathematical and predictive tools that allow you to set control values, check their compliance, dynamic changes, or build some kind of strategic assumptions and hypotheses based on factor data.
Figure 2. The basic set of management accounting software modules that any organization needs.
Today, there are many different programs on the market that are designed to solve the problem of automating management accounting in enterprises from micro to macro sizes. You can find a solution that will cost $ 2000 and be completely satisfied with its capabilities without loss of quality, and another company will need to implement a complex, seriously protected software product costing over hundreds of thousands of dollars.
Ultimately, any program will have both positive and negative components, since developers will never be able to take into account the full variety of factors and the rate of change. market conditions in today's world. In order to select the most suitable product for your organization, it is necessary to consider the proposed solutions in the context of the specific application of the built-in capabilities and management accounting needs of your organization. Only under this condition is there a high probability of choosing the optimal software solution and getting the most out of its use.
Year of issue : 2004Genre : Accounting
Publisher: UNITY-DANA
Format : PDF
Quality : Scanned pages
Number of pages: 351
Description : The textbook "Management Accounting" was written in accordance with the program of the course "Accounting Management Accounting" for specialties 06.05. "Accounting and audit" and 06.04. "Taxes and taxation". It attempts to present a management accounting toolkit appropriate for specific activities and the requirements of internal users of information.
The first section of the textbook "Management Accounting" presents theoretical basis management accounting, shows the importance and place of management accounting in the information system of the enterprise, justifies the need for its autonomy in the general system accounting. Such concepts as: essence, objects, methods and methods, components, functions performed and principles of building a management accounting system are defined. Comparative characteristics of objects of management and objects of management accounting, differences and commonality of the content of financial and managerial types accounting. Management accounting systems are classified according to: the breadth of coverage of information, the degree of interrelation between financial and management types of accounting, efficiency, product evaluation, purpose. Special attention drawn to the relationship and interdependence between the objects of management and accounting, to the differences and commonality of the content of financial and management accounting.
The second section of the textbook "Management Accounting" is devoted to the procedure for collecting, observing, measuring, grouping and analytical processing of information characterizing the supply and procurement, production, financial and marketing and organizational activity enterprises. The definition of the concept of "production costs" is given and the classification of costs by their types, purposes of accounting, evaluation methods is considered in sufficient detail, the systems of accounting for production costs are characterized. In the third section of the textbook "Management Accounting" a significant place is given to modern models of accounting for production costs and business results. The presentation of the features of different aspects of the enterprise's activity is given in the aspect of their influence on the composition of costs arising as a result of the purposeful activity of the enterprise's divisions. Separately, the accounting of costs by responsibility and profitability centers is presented. At the same time, the influence of the features of the organization of production on the construction of management accounting, on the choice of estimated and benchmark indicators that characterize the results of the activities of divisions, on the choice of principles for the formation of cost centers, responsibility and profitability are shown.
The fourth section of the textbook "Management Accounting" is devoted to the analysis of information necessary for cost management, pricing decisions and decisions on investment activities. The issues of rationing and planning of production costs, the principles of developing standards for material and labor costs, drawing up estimates and budgets for direct and indirect costs are presented. The normative and budgetary methods of cost control, the main directions of their reduction are considered. Cost control and regulation processes are based on the use of information prepared in the process of standardization, planning, accounting and analysis. A significant place in this section is given to product costing systems and their characteristics. The systems of standard-cost, direct-costing, normative and modern options and models for accounting for production costs and costing are highlighted.
At the end of each chapter, conclusions are given that reflect the key points of the problem under consideration. Control questions, tests and assignments, formed by type of activity and helping to consolidate the theoretical material, are given at the end of the textbook.
Textbook content
Theoretical foundations of management accounting
The content of the discipline "Management accounting"
1.1. The place of management accounting in the general system of special educational disciplines
1.2. International practice of separating management accounting from the general accounting system
1.3. Management accounting in the enterprise information system
1.4. Comparative characteristics of management and financial accounting
The essence and purpose of management accounting
2.1. Definition of the essence of management accounting
2.2. Objects of management accounting
2.3. Method and methods of management accounting
2.4. Principles of management accounting
2.5. Functions of management accounting
2.6. Management accounting systems
2.7. Management accounting structure
Costs and their classification as the basis for building a management accounting system
Theoretical and methodological approaches to the classification of costs
3.1. production costs and general principles their classification
3.2. Pitchfork classification of costs in the management accounting system
3.3. General classification production costs
Classification of costs by areas of accounting
4.1. Grouping production costs depending on the objectives of management
4.2. Cost classification for costing and valuation of manufactured products
4.3. Grouping production costs for decision making and planning
4.4. Classification of costs for the implementation of control and regulation processes
Pricing decisions and cost composition for pricing
5.1. Price Differentiation Strategies and Their Corresponding Cost Classification
5.2. Grouping production costs depending on pricing factors
Classification of costs by type of enterprise activity
6.1. Manufacturing processes as an object of management accounting
6.2. Composition and classification of costs for the creation and storage of stocks of materials
6.3. Classification of costs arising in the course of production activities
6.4. The composition of costs characterizing the features of the financial and marketing activities of the enterprise
6.5. Classification and composition of costs associated with organizational activities
Management accounting and control in the enterprise management system
Rationing, planning and cost control
7.1. System managerial control for the activities of departments
7.2. The concept of standard costs
7.3. Standards and deviations from them as a means of controlling costs
7.4. Principles for developing standards for materials
7.5. Grade inventories and costs
7.6. Transfer prices
7.7. Cost estimate for the purchase and use of materials
7.8. Development of standards for the maintenance of the labor force
7.9. Budgets, their importance in management accounting
Management accounting systems for production costs and product costing
8.1. Defining the Cost Accounting Entity
8.2. Cost accounting objects and calculation objects that meet the objectives of cost management
8.3. Formation of cost centers, responsibility and profitability at the enterprise as special objects of management accounting of production costs
8.4. Classification of cost accounting systems for production and product costing
8.5. Characteristics of the system for order accounting for production costs and order calculation
8.6. Characteristics of the process method of cost accounting and product calculation
8.7. Cost calculation according to the standard-cost system
8.8. Accounting for production costs and calculating the cost of products using the direct costing system
8.9. Standard Cost Accounting System and Standard Costing
8.10. Accounting registers, their construction depending on the models of regulatory accounting
8.11. Models for accounting for production costs and results of economic activity
Accounting for individual cost categories
9.1. Accounting for the stock of materials and material costs
9.2. Labor Cost Accounting
9.3. Accounting and allocation of overhead costs
9.4. Cost accounting for work in progress
9.5. Selection of the composition of indicators and the content of internal reporting on costs and results of activities of departments
Management analysis: information support for decision-making in entrepreneurial activity
Information support for managerial decision-making
10.1 Information support for planning and management entrepreneurial activity
10.2. Basic concepts for reducing the cost of products
10.3. Materials management procedures The need for inventory management
10.4. Inventory planning and control
10.5. Calculation of the optimal stock size and determination of the moment of its placement
10.6. Analysis of deviations from normative (standard) costs
10.7. Analysis of the dynamics of production costs and its role in making managerial decisions
10.8. Break-even analysis of production
10.9. The system of accounting control of the volume and range of output
10.10. Product price. Basic concept - relationship between output and profit
10.11. Making decisions on the production of new products
10.12. Making a decision on capital investments
Workshop
1. Supply and procurement activities
2. Production activities
3. Financial and marketing activities
4. Organizational activity
5. Rationing, planning, control and analysis of production costs
6. Investment activity
Literature
6th ed., rev. - M.: 2007. - 570 p.
The textbook discusses the possibilities of management accounting in making rational decisions in the field of entrepreneurship. The main attention is paid to the problems of costing and cost management methods, both domestic and non-traditional for Russian practice. Practical examples and situations are given that illustrate the main theoretical provisions of the textbook, and calculations, the results of which will allow the management to make competent management decisions. The organizational aspects of management accounting, as well as approaches to the preparation of internal (segmental) reporting are covered.
For students of financial and economic specialties of universities, professional accountants, managers, financial directors, employees of accounting services of organizations.
Format: djvu (2007 , 6th ed., 570 pp.)
Size: 12.7 MB
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Format: pdf/zip (2002 , 2nd ed., 528s.)
Size: 2.83 MB
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TABLE OF CONTENTS
Introduction 7
Chapter 1. Basics of accounting management accounting 11
1.1. Management accounting as an element of the organization's information system. Prerequisites for the emergence of management accounting in the Russian Federation 11
1.2. The concept of management accounting, its subject. The influence of the organizational structure of the enterprise on the construction of a management accounting system 16
1.3. Objects, methods, principles and model of accounting management accounting of the organization. Its place in the business management system 27
1.4. Characteristics of the information provided by management accounting. Storage conditions 41
1.5. Interaction of financial and management accounting 44
1.6. Functions of an accountant-analyst performing management accounting 50
1.7. Legislative basis of accounting management accounting 52
Control questions and tasks 53
Tests 54
Chapter 2. Costs: their behavior, accounting and classification 55
2.1. Evolution of cost accounting methods 55
2.2. The concept of costs, their classification 56
2.2.1. Classification of costs for determining the cost, valuation of inventories and profits 60
2.2.2. Cost classification for decision making and planning 66
2.2.3. Classification of costs for the control and regulation of the activities of responsibility centers 84
2.3. Organization of accounting for production costs 84
2.3.1. Formation of a working chart of accounts 85
2.3.2. Grouping and distribution of costs 89
Control questions and tasks 98
Tests 98
Chapter 3 Calculation 101
3.1. Production cost: its composition and types 101
3.2. The role of product costing in production management 104
3.3. Principles of calculation, its object and methods 107
3.4. Process-by-process, per-order, order-by-order and functional-cost methods of costing 111
3.4.1. Process method 111
3.4.2. Cross-sectional method 116
3.4.3. Custom method 130
3.4.4. Cost Accounting by Function (ABC Method) 149
3.5. Total cost and production cost calculation 166
3.5.1. Accounting for direct costs as part of the cost of products (works, services) 166
3.5.2. Accounting for indirect costs as part of the cost of products (works, services) 174
3.5.3. Production costing 190
3.6. Costing by variable costs 195
3.7. Actual and standard methods of cost accounting and calculation 209
3.7.1. Method of accounting for actual costs and calculation of actual cost 209
3.7.2. Normative method of cost accounting and calculation of the cost of production 211
3.7.3. The "standard-cost" system as a continuation of the normative method of cost accounting 218
Control questions and tasks 244
Tests 245
Chapter 4. Management Decision Making 248
4.1. Break-even analysis of production 249
4.2. Planning the range of products (goods) to be sold 258
4.3. Making pricing decisions 266
4.4. Determining the structure of products, taking into account the limiting factor 270
4.5. Business restructuring decisions 274
4.5.1. Foreign experience business decentralization 275
4.5.2. Examples of decentralization Russian business 282
4.6. Investment decisions 307
Control questions and tasks 323
Tests 324
Chapter 5 Budgeting and Cost Control 327
5.1. Planning in the accounting management system 327
5.1.1. General budget trade organization 330
5.1.2. General budget manufacturing enterprise 332
5.2. Control and analysis of the enterprise 352
5.3. Budgeting and control of activity of responsibility centers 362
Control questions and tasks 375
Tests 375
Chapter 6. Organization of accounting management accounting 377
6.1. Possible options management accounting organizations: autonomous and integrated systems 377
6.2. The system of records of business transactions on the accounts of management and financial accounting 388
6.2.1. Application of the integrated accounting system in a trade organization 388
6.2.2. Application of the integrated accounting system for industrial enterprise 392
Control questions and tasks 395
Tests 395
Chapter 7. Segment reporting of the organization 397
7.1. Essence, meaning and rules for constructing segment reporting 397
7.1.1. Segment reporting rules for external users 399
7.1.2. Conditions and principles for constructing internal segment reporting 410
7.2. Segment reporting as a basis for evaluating the activities of responsibility centers 424
7.2.1. Financial and management accounting approaches to assessing business performance 424
7.2.2. Financial criteria for evaluating the activities of responsibility centers 429
7.2.3. Non-financial criteria for evaluating the activities of responsibility centers 446
7.3. The order of construction and the possibility of using segment reporting information in an organization 452
7.3.1. Analysis of the effectiveness of the functioning of the existing organizational structure of the enterprise 452
7.3.2. Tasks and stages of building a segment reporting system of an organization 458
7.3.3. Budgeting and evaluation of the actual results of the activities of responsibility centers 464
Control questions and tasks 476
Tests 477
Chapter 8. Transfer pricing 480
8.1. Transfer price: its types and principles of formation 480
8.2. Transfer pricing examples in Russian organizations 484
8.2.1. Industrial activities 484
8.2.2. Banking 494
8.2.3. Trading activity 498
Control questions and tasks 503
Tests 504
Answers to test questions 506
Practical work 507
Glossary of terms 519
Applications 527
Literature 567
The scientific foundations of management accounting are revealed, its subject, objects, methods are determined. Modern signs of cost classification, methods of their distribution and redistribution according to structural divisions and cost bearers. The features of traditionally used calculation systems are reflected. The types of decisions regarding break-even production, assortment policy, factor limiting production capacity. The procedures for developing budgets and analyzing deviations are reflected. Special attention is paid to the use of management accounting information in solving pricing issues. The features of the organization of management accounting in centralized and decentralized (divisional, matrix) organizational structures management. Contains significant amount practical examples, formulas, graphs, analytical tables, questions and tasks to control knowledge for each chapter. Corresponds to GEF VO 3+. For undergraduate students studying in the areas of "Economics" and "Management".
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