FEDERAL STATE EDUCATIONAL INSTITUTION
HIGHER PROFESSIONAL EDUCATION
"MURMANSK STATE TECHNICAL UNIVERSITY"
Faculty of Economics
Department of Finance, accounting and
economic systems management
(FBUiUES)
discipline Accounting management accounting
on the topic: “Content, principles, purpose and goals
Introduction…………………………………………………………………………..3
1. The essence of management accounting……………………………………………….5
1.1 Subject, objects, methods and objectives of management accounting…………5
1.3 Principles and functions of management accounting……………………...17
2. Appointment of management accounting, scope and features
its applications………………………………………………………………….22
2.1 Appointment of management accounting……………………………………22
2.2 Scope and features of the application of management accounting………..24
Conclusion…………………………………………………………………………27
List of sources used……………………………………………. thirty
Introduction
Management accounting is a field of knowledge necessary for everyone who is engaged in entrepreneurship. The manager is responsible for achieving the goals set for him by the administration or the founders of the enterprise. The results of the manager's activities largely depend on the information that he uses for planning, control and regulation. management activities as well as decision making.
Management accounting allows you to systematically consider issues within the enterprise operational planning, control and accounting certain types activities.
Management accounting is an integral part of the enterprise information system. Management efficiency production activities provided with information about activities 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 the right decisions. management decisions. The content of management accounting is determined by the goals of management, it can be changed by decision of the administration, depending on the interests and goals set for the heads of internal divisions.
The relevance of the chosen topic is due to the fact that at present organizations and enterprises mainly maintain traditional accounting. Management accounting is either not kept separately or is very poorly developed. Under these conditions, the entire accounting system in the organization is placed on one scale. It is natural that such a system should function qualitatively in modern conditions can not. It would seem that a way out of this situation suggests itself: it is necessary to put the entire accounting system on both "scales", i.e., along with financial accounting, conduct management accounting.
The purpose of this work is to study the content and principles of management accounting, as well as to determine its purpose and objectives.
In accordance with the goal, the following tasks were set:
1) consider the essence of management accounting;
2) identify the goals of management accounting, its subject, object and methods;
3) to study the principles and functions of management accounting in the enterprise;
4) determine the purpose of management accounting, the scope and features of its application.
All assigned tasks will be considered in accordance with legislative acts and accounting regulations using scientific literature.
The structure of this work consists of an introduction, two chapters, which reveal their content in three and two paragraphs, respectively, a conclusion and a list of references.
1.1 Subject, objects, methods and goals of management accounting.
One of the most important tasks of the head of any enterprise is 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 market economy in industrialized countries revealed the need to supplement accounting (financial) accounting with management accounting.
Thus, the unified accounting system began to include financial and management accounting.
A - production accounting
B - financial accounting for internal use
B - financial accounting in the narrow sense for external users
D - tax calculations based on financial accounting (tax accounting).
There are two approaches to understanding the essence of the term "management accounting": the first is associated with managementaccounting, the second - with the European "controlling" (Germany).
In accordance with the first term, the main task of any accounting activity is to provide the management personnel of the enterprise with timely and complete information for making management decisions. This means that accounting activities are inextricably linked with the management of the enterprise as a whole and its individual parts. Therefore, managementaccounting can be translated as an accounting organization, based on the needs of management. With this approach, management accounting is not only a system for collecting and analyzing information about the costs of an enterprise, but also a budgeting system, a system for evaluating the activities of departments. In general, it is more managerial than accounting technology.
In accordance with the second concept, management accounting is considered as a system for collecting and interpreting information about costs, costs and production costs, i.e. it is an extended accounting system for the purpose of monitoring the activities of the enterprise.
In a narrow sense, management accounting can be understood as the accounting and control of costs and revenues associated with the activities of the enterprise.
AT Russian practice more often, management accounting is considered in a broad sense (in accordance with the term managementaccounting) as a system that, within the framework of one organization, provides management personnel with information used to plan, manage and control the activities of the organization.
The subject of management accounting is the production activities of the organization as a whole and its individual structural divisions.
The objects of management accounting are the costs of the enterprise and its individual structural divisions - responsibility centers; results economic activity the entire enterprise and responsibility centers; internal pricing; budgeting and internal reporting.
Various combinations of economic, legal, organizational and technical and technological factors determine the variety of forms of organization of management accounting.
Management accounting subsystem
In the practice of management accounting in the West, there are two options for the relationship between management and financial accounting. This connection is carried out with the help of control accounts, which are the expense and income accounts of financial accounting. In the presence of direct correspondence of accounts of management accounting with control accounts, an integrated (monistic) subsystem of accounting takes place at the enterprise. If the management accounting subsystem is autonomous, closed, paired control accounts of the same name are used, i.e. reflected, mirror accounts, or screen accounts.
The methods used in management accounting are varied:
Some elements of the BU (FU) method (accounts, double entry, inventory and documentation, balance sheet generalization, reporting);
Techniques and methods used in statistics and economic analysis (index method, factor analysis etc.);
mathematical methods (correlation, linear programming, least squares, etc.)
Goals of management accounting:
Providing information assistance to managers in making operational management decisions;
control, planning and forecasting economic activity enterprises and responsibility centers;
Providing a base for pricing;
selection of the most effective ways of enterprise development.
The main task of management accounting is to prepare necessary information to make optimal management decisions to improve the production process and thereby optimize the management process itself.
One of critical aspects nationwide accounting policy is the nature of the coexistence of the organization's accounting systems. This aspect represents one of the common problems of implementation in the accounting policy of the interests of various users of both external and internal reporting. Currently, there are three types of accounting in Russian accounting practice: financial accounting, management accounting, and tax accounting. They are closely related, but each has its own characteristics. In the interests of the state, it is necessary to preserve the unity of these accounting systems as much as possible, which will contribute to rational use intellectual, informational, organizational and financial resources organizations, reducing the amount of overhead costs in the total amount of costs, and, accordingly, reducing the cost of production, and as a result, increasing its competitiveness and, consequently, increasing tax payments to the budget. The leading position in this process should be occupied by financial accounting, since, according to the current legislation, it is mandatory for any organization, it has a system of accounting data generation that has been tested for centuries, including for management purposes. The relationship between financial accounting, management accounting and tax accounting is schematically shown in the figure.
Tit list
Introduction………………………………………………………………………3
I. Theoretical part………………………………………………...4
1. Determination of the essence of management accounting……………………...4
2. Functions, goals and objectives of management accounting……………………..7
3. Objects of management accounting…………………………………………9
4. Management accounting methods…………………………………….…...11
5. Principles of management accounting………………………………….…..12
6. Management accounting systems…………………………………….….14
7. Components of management accounting……………………….……15
II. Practical part……………………………………………….…..17
Conclusion ………………………………………………………….……22
References…………………………………………………….……23
Introduction
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 is the process of identifying, measuring, accumulating, analyzing, processing and transmitting information about the economic activities of an enterprise used for planning, management and control.
Its purpose is to provide information to managers of various levels of intra-company management responsible for achieving specific production goals. The information necessary for making operational management decisions, first of all, refers to production costs and therefore should be received as soon as possible.
The content of management accounting is determined by the goals of management, it can be changed by the decision of the administration, depending on the clearly developed strategy of the company. Management accounting in its content and purpose is future-oriented. At the same time, it also takes into account circumstances that may change during the planning period. The goal of management is realized in the expected results of management, with the help of accounting data it is necessary to foresee these results and ensure their achievement. Management accounting data allows you to identify areas of greatest risk, bottlenecks in the activities of the enterprise, inefficient or unprofitable types of products and ways to implement them. They are used to determine the most favorable range of products for given conditions, their sale prices, discount limits under different conditions of sale and payment; to assess the effectiveness of additional costs and the rationality of capital investments.
I . Theoretical part
1. Definition of the essence and purpose of management accounting
With the development of economic relations, society is increasingly busy with the search and practical use of new tools to improve the efficiency of management, both individual organizations and the economy as a whole. Management accounting is increasingly becoming such a tool.
The concept of management accounting is interpreted by researchers in different ways. The main contradiction in the definitions is what content is embedded in it.
Professor V.F. Paliy, defining management accounting as a system of internal operational management, notes: "The essence of management accounting is to provide information that is necessary or may be useful to managers in the management process. entrepreneurial activity..." The author considers management accounting as a system that performs the functions of planning, organization, accounting and control, compensation and incentives, self-assessment and evaluation of managers and staff, coordination and exchange of information. Accounting and control, as defined by Professor V.F. Paliy , is one of the functions of management accounting.Thus, management accounting is understood quite broadly, includes management functions and, in fact, represents a system information support operational management of the organization.
Professor T.P. Karpova considers management accounting as widely: "The essence of management accounting is an integrated system for accounting for costs and revenues, rationing, planning, control and analysis, systematizing information for operational management decisions and coordinating the problems of the future development of an enterprise" . This definition allows us to understand management accounting, on the one hand, as a system of accounting only for costs and income, and on the other hand, as a system of rationing, planning, control, analysis, in which any information necessary for making managerial decisions is created.
In the economic literature, an opinion has also formed that management accounting can be considered in broad and narrow terms. So, Professor M.Z. Pizengolts believes that "... management accounting in a broad sense is not only a system for collecting, registering and summarizing information. It is rather an enterprise management system that integrates various subsystems and management methods aimed at achieving one goal - improving production, reducing costs, income increase".
Since management accounting arose from the division of accounting in developed countries, we present the definition of management accounting formulated by the American Accounting Association. So, in her opinion, management accounting is "the process of identifying, measuring, accumulating, analyzing, preparing, integrating and transferring financial information used management personnel for planning, evaluating and monitoring production activities and resource efficiency" .
Horngren Ch.T. and Foster J. give the following definition: "Management accounting is the identification, measurement, collection, systematization, analysis, decomposition, interpretation and transmission of information necessary to manage any objects"
In this regard, the opinion of scientists who believe that the purpose of management accounting is "... to provide information to managers responsible for achieving specific production goals" seems more reasonable. Similar views on the definition of the essence of accounting management accounting are expressed by domestic and foreign authors - Professor M.A. Vakhrushina, B. Needles, H. Andersen, D. Caldwell, Professor M.Z. Pizengolts, characterizing management accounting in a narrow sense, a team of authors led by Professor A.D. Sheremet and others.
All positions are summarized as follows:
1) management accounting - a subsystem of accounting, the information of which is used to manage and control the activities of the latter (A. Sheremet, N. Kondrakov, M. Vakhrushina, V. Ivashkevich, S. Nikolaeva, S. Shapiguzov, etc.);
2) management accounting is an integrated system of accounting, regulation, planning, control and analysis in order to generate information for making management decisions (T. Karpova, V. Paliy, etc.);
3) management accounting is production accounting and costing of products in the accounting system, the information of which is used to manage the enterprise (P. Bezrukikh, S. Stukov, etc.).
There are two reasons for this divergence of opinions. First, in Russia, the term management accounting, unlike the term accounting, is not legally fixed. Secondly, in our country, management accounting as a special area of scientific and practical activity is still being formed and not used at all enterprises.
An Expert Advisory Council on Management Accounting under the Ministry of Economic Development and Trade of the Russian Federation was established.
2. Functions, goals and objectives of management accounting
The management accounting system in an organization operates through a number of functions that can be divided into two groups based on the fact that the form or content of information flows is determined by this function:
Functions that ensure the organization of information flows;
Functions that determine the content of information flows.
Among the functions that provide the organization of information flows, the following can be distinguished:
Development and (or) implementation of systems for the exchange of information between various segments of the organization and the presentation of information (preparation of various kinds of internal management reports);
Information analysis;
Activity planning.
The functions that determine the content of information flows are:
Coordination of activities of departments, segments of the organization or individual employees;
Staff motivation;
Control over the implementation of plans.
The purpose of management accounting is achieved within the framework of these functions by solving a number of tasks, which themselves can be specified by subtasks (tasks of a lower level).
It is possible to formulate many tasks that are solved in the management accounting system in an organization. In all cases, the choice is individual and depends on the goals and objectives of the organization itself, on the situation in its business environment, what market strategy and tactics its management adheres to, and how formalized and standardized the accounting and analytical procedures and decision-making process are in the organization itself. . As the main tasks solved in the management accounting system of most organizations, within the framework of these functions, the following can be distinguished:
Presentation of information: inventory valuation; justification of sales prices, profit calculation; formation of information files on income and expenses, development and presentation of various internal reports to the management of the organization)
Analysis: identifying ways to make the most efficient use of resources; including limited ones; identification of the possibility of growth in financial performance (internal reserves) and inter-period optimization financial result; preparation of information for making decisions on the structure and volumes of output; preparation of information for making decisions on how to finance various projects, segments, activities, etc.; development of investment options.
Planning: forecasting future values of indicators; development of operational and tactical plans; preparation of information for making decisions about the system and short-term or long-term goals and objectives of the organization.
Motivation: motivation of employees and managers; developing ways for employees and managers to participate in the company's profits; delineation of responsibilities of managers; development of methods for evaluating the performance of departments and managers.
Coordination: coordination of activities of various business segments; business structure optimization; development of a policy in the field of distribution of overhead costs between departments of the organization and (or) products; organization of the current exchange of information between departments and managers.
Control: organization of internal financial control; organization internal audit; comparison of actually achieved with planned indicators and development of recommendations for management to eliminate or prevent identified deviations in the future.
3.Objects of management accounting
The objects of management accounting are the costs (current and capital) of the enterprise and its individual structural divisions; the results of economic activity, both of the entire enterprise and of individual responsibility centers; internal pricing, involving the use of transfer prices; budgeting and internal reporting. Business transactions of an exclusively financial nature (transactions with securities, sale or purchase of property, rental and leasing operations, investments in subsidiaries and dependent companies etc.), go beyond the subject of management accounting.
The subject of management accounting is the production activities of responsibility centers (segments of the organization), therefore, sometimes management accounting is called accounting by responsibility centers, or segmental accounting. However, it is wrong to identify these concepts, since segment accounting is the most important component of management accounting.
Segment accounting can be defined as a system for collecting, reflecting and summarizing information about the activities of individual structural divisions of an organization.
In a market economy, it is difficult to overestimate the importance of business segment accounting. On the basis of segmental accounting information, a system is built managerial control enterprises. The main task of management control is to ensure the consistency of the tasks set, when the interests of each individual employee coincide with the interests of the entire organization.
Management control includes a set of rules and procedures used by managers to measure the performance of responsibility centers and determine whether the results are in line with planned indicators, and if not, to develop corrective measures. In other words, we are talking about the control and regulation of income and expenses for individual structural units (or products) on the basis of economic analysis plans and actual data of segmental accounting.
The first step towards the formation of a management control system in an organization is segmental planning - the development of estimates (budgets) for structural units. In the absence of a sound plan, the control process is impossible. In other words, segmental planning is one of the components of the management control information support system. Other components are segment accounting and segment reporting.
Information support is the collection, processing and transmission of financial and non-financial information used by managers for planning and monitoring the activities of the units entrusted to them, measuring and evaluating the results obtained. This information is distinguished by regularity, timeliness, capacity, simplicity of form and perception.
Information support in the management control system involves:
Identification of costs and results with the activities of a particular structural unit;
Personalization of accounting documents;
Drawing up estimates for the future and reports on the results of activities for the reporting period.
In addition to these functions, the most important task of accounting management accounting is costing. Based on the calculations performed in the management accounting system, it is possible to calculate various alternative options for solving one problem, choose the optimal one from them and quickly make effective management decisions.
4. Accounting methods
An enterprise is free to choose such management accounting methods that are convenient for it: in this area there are no such strict legislative requirements as in tax (accounting) and financial accounting.
It is necessary to choose the most suitable accounting methods for the enterprise, which will not interfere with the production process by excessive bureaucratization, but will allow at no extra cost to attribute costs to a particular process, project, and, as a result, specific products. Management accounting includes the following processes:
Determination of the break-even point
Budgeting
Process cost calculation (process-by-process method, process cost accounting system) is used when serial production monotonous products or in a continuous production cycle.
Project cost accounting (job order cost accounting) is a method used in the manufacture of a product for a special order.
The transfer calculation of costs (the transfer method) is typical for mass production, when raw materials or materials are sequentially converted into finished products.
Normative calculation of costs (accounting for deviations of the actual cost from the normative one) for each product based on current standards and cost estimates.
The inventory-index method of cost accounting differs from the normative one in that the accounting of past costs is organized without subdivision according to norms and deviations.
Direct costing the cost of production is determined in the amount of direct costs, and overhead costs are charged directly to sales accounts
Management accounting methods are closely related to controlling methods and are, in fact, one of its (controlling) components.
5. Principles of management accounting
Management accounting principles:
1. The principle of isolation. Requires consideration of each economic entity separately from others. In management accounting, when solving specific problems, the enterprise is considered separately not only as a whole, but also its individual divisions;
2. Continuity principle. It implies the need to form the information field of credentials constantly, and not from time to time;
3. The principle of completeness. Information that relates to the accounting and management problem should be as complete as possible so that the decisions made on the basis of this information are as effective as possible;
4. Principle of timeliness. Information should be provided when it is needed;
5. Comparability principle. The same indicators for different periods of time should be formed in accordance with the same principles;
6. The principle of intelligibility. The information that will make any decisions on it should be presented in such a form that the manager understands what the document contains. The information must be relevant, i.e. should relate to the problem of interest to the manager and not be overloaded with unnecessary details;
7. Principle of Periodicity. A very obvious principle, although it is actually more difficult to comply with than in the preparation of external financial statements, there this principle is supported by the legal requirement for periodic reporting. However, it is desirable to build both the internal circulation of information and internal reports taking into account this principle;
8. Economy principle. The cost of maintaining a management accounting system should be significantly less than the cost of its operation.
Compliance with the principles listed above allows you to build such a management accounting system so that it best suits the main goal of this type of activity.
Since Russian enterprises the management accounting system is focused on the reflection and accumulation of information, it should be based on basic accounting principles.
When organizing management accounting, it is advisable to apply the following basic principles and methods:
Double entry;
Reflections of the facts of economic activity in the period when they occurred (accrual method);
Materiality (only essential information should be reflected);
Providing truthful information;
Balance between benefits and costs (the benefits derived from information must be greater than the costs of obtaining it),
Priority of content over form (transactions should be recorded based on their economic essence, and not on their legal content);
Correspondence (attribution of expenses to income, for the receipt of which these expenses were made).
Since management accounting is regulated only by internal corporate standards and is intended exclusively for internal users, it is advisable to approve these principles by order of management and accept them as the fundamental rules of management accounting.
6. Management accounting systems
The management accounting system is characterized by the volume of information, the goals set for it, the criteria and means of achieving them, the composition and interaction of elements.
The features of the classification of management accounting systems are: the breadth of information coverage, the degree of interrelation between financial and management accounting, the efficiency of processing, product evaluation and intended purpose.
By breadth of coverage activities, organizational structure enterprises, products distinguish between complete systems, consisting of a set of systematic and problematic accounting, and systems with a target set of components.
According to the degree of relationship between financial and management accounting in practice foreign countries two systems are used: monistic and dualistic.
By the efficiency of information processing distinguish between a system of accounting for actual (past) data and a system for accounting for standard (normative) data.
Product evaluation- one of the signs of the classification of accounting systems used in practice. There is an accounting system total costs and a limited cost accounting system. Both of them in management accounting serve different purposes.
Purpose of building a management accounting system provides for dividing it into two types: strategic and current accounting.
7. Components of management accounting
Functioning in the production process, the components of production resources do not remain static. They make a circuit, change, turn into a product, are constantly in motion, wear out and undergo other changes.
Production resources at all stages of the circulation of funds in production supply and procurement processes, production and marketing - are reflected in the system accounting. However, this reflection is specific, it is more concerned not with the dynamics of resources, but with their availability and condition.
When developing a management accounting system, its fundamental feature should be cost accounting by areas of activity in close connection with determining the effectiveness of each area. This approach to the organization of accounting allows the allocation as components of management accounting:
Supply and procurement activities - it should occupy its original position, since this is the first redistribution of production (expansion of wholesale purchases, an increase in the production of individual products, the choice of a procurement method. ;
Manufacturing activity. It grouped information about costs by goals, functions and their behavior. A significant place in production accounting is given to the rationing of costs - material, labor and overhead, as well as ways to reflect actual and standard costs .;
Accounting for production costs and the cost of production - costs that form the cost of production (works, services);
Accounting for financial and marketing activities is a process aimed at achieving commercial organization its main purpose in the market of goods (works, services). The sale of products is the most important indicator of the volume of the organization's activities, characterizing the effectiveness of commercial and marketing activities. ;
Management Accounting organizational activities necessary to meet the requirements of managers of different levels of management in information about own costs and etc. ;
Controlling is the ability to foresee the economic and commercial situation, take measures to optimize the cost-benefit ratio and thereby ensure the achievement of the set goals and, above all, the desired profit.
All components of management accounting are interconnected, the list of information formed in them characterizes the level of organization and improvement of management accounting at the enterprise and the management system as a whole.
II . Practical part
The company produces dessert wines. As of July 1, work in progress amounted to 12,750 units (1 unit = 1 kg). All raw materials (grapes of various varieties) were released into production. Completion on added costs reached 30%. Material costs for work in progress amounted to 13821.00 rubles, added costs - 10605.00 rubles.
In July, grapes were put into production in the following quantities:
"Isabella" - 70500 kg at a price of 89 kopecks / kg.
"Lydia" - 67800 kg at the price of 1 rub. 26 kopecks / kg
"Lady's fingers" - 45600 kg at the price of 1 rub. 45 kop/kg
Direct labor costs amounted to 59280 rubles. per month, general production costs were written off at the rate of 160% of direct labor costs. As of August 1, 10,200 liters of unfinished products remained in work in progress. All raw materials were released into production, the completion of the added costs was 50% .
Required:
2) Draw up a scheme of accounts on accounting accounts.
Production is expected to remain unchanged next month, but due to inflation, costs will increase by 10%. Fixed and variable overhead costs are distributed in a ratio of 1:2. The output of products will be 80% of the volume of processed raw materials. The company's management expects a production profitability of 25%.
Define:
1) factors to consider when setting the price of dessert wine next month;
Solution:
Determine the cost of production in July.
Table 1
Production costs in July
Define release finished products for July, assuming that the yield of finished products is 80%: 12750 + 183900 * 0.8-10200 = 149670 liters.
149670 + 10200 = 159870 liters
Consumption of grapes per 1 liter of wine:
183900/159870 = 1.15 kg
1.15*10200=11730 kg.
Let us determine the materials used for work in progress at the price of the last batch, i.e. 1.45 RUB
1.15 * 12750 \u003d 14663 rubles.
Consumption of grapes for finished products:
183900-11730=172170 kg.
The total amount of added costs (table 1):
Direct labor costs for July - 59280 rubles.
General production overheads - 94848 rubles.
Total added costs: 10605 + 59280 + 94848 \u003d 164733 rubles.
Wine (liters) was produced, taking into account work in progress as of August 1 (50% completion for added costs).
149670 +10200*50% = 154770 liters
Added costs per 1 liter of wine:
164733/154770 = 1.065 rubles
1.065 * 10200 * 50% \u003d 5432 rubles.
14663+5432 = 20095 rubles
Work in progress - 12750 liters.
Material costs - 13821 rubles;
Added costs - 10605 rubles.
Total: 24426 rubles.
Cost of finished products:
table 2
Account 20 "Main production"
Cost of 1 liter of wine
372752/149670 = 2.49 rubles.
We make the wiring:
Materials transferred to production: Debit 20 - Credit 10 - 214293 p.
Products released: Credit 20 - Debit 40 - 382752 rubles.
Salary accrued: Debit 20 - Credit 70 - 59280 p.
Overhead costs written off: Debit 20 -Credit 25- 94848 p.
Table 3
Finished product costing
The volume of production has not changed, i.e. 149670 liters remained.
The material costs required to produce this amount of wine:
The number of grapes for this batch: 149670 * 1.15 = 172121 kg.
We estimate material costs at the price of the last batch:
1.45 * 172121 \u003d 249575 rubles.
Because inflation is 10%, then material costs adjusted for inflation:
249575 * 1.1 \u003d 274533 rubles.
Added costs:
Permanent 159301 * 1/3 \u003d 53100 rubles.
Variables 159301 * 2/3 \u003d 106200 rubles.
Variable costs adjusted for inflation:
106200 * 1.1 \u003d 116820 rubles.
Total costs:
274533 + 53100 + 116820 = 444453 rubles
Cost of 1 liter:
444453/149670 = 2.97 rubles.
If the company wants to make a profit of 25%, then the price of 1 liter of wine:
2.97 * 1.25 \u003d 3.71 rubles.
Factors that need to be considered to reduce the price of manufactured products:
It is necessary to study the demand for products;
Study the offer of other manufacturers;
Reduce costs by:
a) increase the yield of products;
b) improvement of technology;
c) improvement of management.
Conclusion
The most important point in determining the essence of management accounting is the analyticity of information. 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.
Understanding the essence of management accounting allows you to identify the dependence of the functions performed by this type of accounting on management functions. Management functions usually consist of: planning, control, evaluation, direct organizational work, internal information communications and stimulation.
Management accounting is the most important part of the enterprise planning and control system, which determines the profitability of individual products and the enterprise as a whole. Management cost accounting is of a short-term nature and determines the costing costs and the costing economic result of the enterprise. With the help of management accounting, economically sound future-oriented planning is carried out economic indicators, pricing, formation of production and sales programs, control over the implementation of plans, assessment of creditworthiness and development of a reporting system. The formation of a cost accounting system is a necessary condition for creating an effective planning and accounting subsystem of the controlling system, it allows you to correctly assess the current economic situation of the enterprise and build the nearest (short-term) goals of the enterprise, create the necessary conditions for strategic planning and control.
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The main principle of management accounting is its focus on meeting the information needs of management, solving the problems of intra-company management different levels rights and responsibilities. At the same time, information must be ahead of decisions. The philosophy of management accounting comes from the fact that the costs and results of activities should be determined with a greater or lesser degree of certainty before they are implemented and received. From their various options, the optimal one is selected, it is he who is included in the plan and budget, the implementation of which is controlled by methods of accounting for actual values. Based on the identified deviations from the plan, standards, estimated budget allocations, measures are taken to ensure that the costs and results are provided at the level of the given values, or the plan itself is adjusted.
Operations management is a complex and complex process. The accounting system that meets the requirements of management is also complex and consists of many procedures. In addition, the composition of the elements of the management accounting system may vary depending on the goals of management.
The principles of management accounting include:
business continuity;
the use of unified planning and accounting (planning and accounting) units of measurement, evaluation of the results of the activities of the enterprise's 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 accounting objects;
periodicity, reflecting the production and commercial cycles of the enterprise, established by the accounting policy of the enterprise.
The combination of these methods and principles ensures the effectiveness of the management accounting system, but does not unify the accounting process.
Management accounting is an integral part, a tool of the enterprise management system. It is designed to provide the formation of information necessary for: monitoring the efficiency of the current activities of the organization as a whole and in the context of its individual divisions, activities, market sectors; planning future strategy and implementation tactics commercial activities in general and individual business operations, optimization of the use of material, labor and financial resources of the organization; measuring and evaluating the efficiency of management in general and in the context of organizational units, identifying the degree of profitability of certain types of products, works, services, sectors and market segments; adjusting control actions on the course of production and sale of products, goods and services, reducing subjectivity in the decision-making process at all levels of management.
Based on this, the main tasks of the organization of management accounting are the orientation towards achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving the task, participation in the selection of the optimal option and in the calculations of the normative parameters of its execution, orientation towards identifying deviations from the specified performance parameters, interpreting the identified deviations and their analysis. In addition, it is necessary to comply general principles formation of information for management: the principle of advancing data for making a management decision and the principle of responsibility for its consequences. A correct assessment of upcoming expenses and income in business is much more important than a statement of missed opportunities. At the same time, if there is no responsibility for the results of management at all levels of management, it makes no sense to keep management records.
WORK PLAN
INTRODUCTION 2
MAIN PART
- Essence of management accounting 4
- Content of management accounting 5
- Accounting principles 6
- Appointment of management accounting 9
CONCLUSION 10
REFERENCES 12
B E D E N I E
This work is devoted to the topic "Essence, content, principles and purpose of management accounting".
The transition to a market economy requires organizations to significantly increase the amount of information that arises both inside the enterprise and outside it. From the side external organizations there is also a certain interest either in the activities of this enterprise, or in the results of its activities.
The amount of information about the demand for manufactured products, the possibilities of marketing products under certain conditions and requirements, the logistics of the production of these products, the main production, the technical preparation of production, the production costs and the efficiency of the production of certain products, etc. is increasing.
Owners of the enterprise, suppliers, buyers, creditors, tax authorities, shareholders are interested in other information: on the change in the share of equity capital, investment efficiency, income and efficiency of resource use, etc.
Management accounting is an important area of expertise for anyone planning a career in the business world. The significance of this discipline lies in the fact that the language of management accounting and cost analysis is the main communication system within the enterprise. Planning (budgeting) and control (measurement of performance) are vital for both business and budget organizations. Every type of business needs to manage financial and human resources, and management accounting provides the necessary mechanism for this. The main criterion for the effectiveness of the system is the effective management of these resources.
Management Accounting
is a field of knowledge that is necessary for everyone who is engaged in entrepreneurship.
The accountant is responsible for the fulfillment of the goals set for him by the administration or the founders of the enterprise. The results of the accountant's activities largely depend on the information that he uses to plan, control and regulate management activities and make decisions.
The discipline "Managerial Accounting" serves as a tool for continuity and harmonization of the study of accounting disciplines. It allows you to expand your horizons in relation to the cycle of accounting disciplines "Financial Accounting", "Accounting (financial) reporting", "Financial Analysis", "Audit".
Management accounting expands financial accounting and is used primarily in the internal operations of the company (when to change technology, etc.) so that competitors do not have access.
The purpose of management accounting is to provide the necessary information to managers responsible for achieving specific production goals, as well as the company's management for making informed management decisions, both in current activities and in the future.
The goal is considered achieved if the documents are drawn up and presented as intended.
Management accounting provides the collection and processing of information for the purposes of planning, management and control.
MAIN PART
- The essence of management accounting
The content of management accounting is determined by the goals of management: it can be changed by decision of the administration, depending on the interests and goals set for the heads of internal divisions.
The formation of management accounting occurred on the basis of cost accounting, therefore its main content is accounting for production costs of future and past periods in various classification aspects. This point is present in the definition of the concept of "management accounting", which has recently appeared in translated and domestic economic literature, as well as in works on accounting and the use of its information in management activities.
Another important point noted by all authors in determining the essence of management accounting is information analytics. 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 units and determine the share of participation in the profit of the enterprise. The efficiency of production activity is presented in accounting as a process of comparing actual and standard costs and results from production costs.
Establishing the essence of management accounting is facilitated by consideration of a set of features that characterize it as an integral information and control system of an enterprise:
continuity,
focus,
completeness of information support,
practical reflection of the use of the objective laws of society,
impact on the control object under changing external and internal conditions.
The essence of management accounting an integrated system for accounting for costs and revenues, standardization, planning, control and analysis, systematizing information for operational management decisions and coordinating the problems of the future development of the enterprise.
The above definition is given on the basis of the content, principles and purpose of management accounting.
- Content of management accounting
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 a system that meets the goals of management.
Currently, there are no clear definitions of the subject of management accounting. Meanwhile, the system and methods of managing the activities of the enterprise are changing, and the procedures and content of management accounting are changing accordingly. This is especially true for modeling cost and income accounting at enterprises with different organizational structures, the influence of changing external factors (inflation, industrial restructuring, etc.).
The subject of management accounting general view acts as a set of objects in the process of the entire cycle of production management.
Content The subject is revealed by its numerous objects, which can be grouped into two groups:
a) production resources that ensure the expedient work of people in the course of the economic activity of the enterprise.
Production resources include:
- fixed assets - these are the means of labor (machines, equipment, industrial buildings, etc.), their condition and use;
- intangible assets are objects of long-term investment (the right to use land, standards, licenses, trademarks etc.), their condition and use;
-material resources are objects of labor intended for processing in the production process with the help of means of labor.
b) economic processes and their results, which together constitute the production activities of the enterprise.
This group includes the following activities:
- procurement and procurement - acquisition, storage, provision of production with raw materials, auxiliary materials and production equipment with spare parts intended for its maintenance and repair, as well as marketing activities related to procurement processes;
- production - processes determined by the production technology and consisting of main and auxiliary operations; operations to improve products and develop new ones;
-financial and marketing - marketing research and operations to form a sales market for products; direct marketing operations, including packaging, transportation and other types of work; operations that promote sales growth, ranging from product advertising to establishing direct relationships with consumers; product quality control;
-organizational - creation of the organizational structure of the enterprise, isolation of functional departments, services, workshops, sections from the enterprise system; organization of an information system at the enterprise with direct and feedback that meets the requirements of internal communication links between structural units, different levels of management, corresponding to planning functions; operations of coordinating the actions of internal performers aimed at fulfilling the main goal of the enterprise.
- Principles of management accounting.
To management accounting principles relate:
a) business continuity;
Expressed by the lack of intentions to self-destruct and reduce the scale of production, it means that the enterprise will develop in the future. This principle directs accountants to create information services for solving long-term problems: analysis of the competitiveness of production, supply of raw materials and materials, changes in the range and development of new products, investments, etc.
b) the use of uniform for planning and accounting (planning and accounting) units of measurement;
In planning and accounting for production, it provides direct and feedback between them.
Planning and accounting units reveal the essence of operational and production planning systems at its different levels; with their help, a real opportunity arises for developing 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.
On the different levels operational-production planning, planning and accounting units are either more enlarged, or, on the contrary, detailed. Detailing is based on the principle of transition from larger units at the enterprise level (product, production order, series of products, name, etc.) to smaller ones at the level of a workshop, section, team (detail, operation, complex of operations, machine kit, brigade kit, etc.).
The planning and accounting units of management accounting for production and the units of measurement of finished products delivered to the warehouse used in accounting are identical. Through them, the connection between management and financial accounting of completed orders is traced. At the same time, any grouping of data in one form or another of accounting by management objects is possible, whether it be grouping by type of product, production orders or structural divisions. In addition, at the enterprise level, planning items are the same as or part of the costing object. At the level of structural units, planning and accounting units can be used when choosing cost accounting objects.
c) evaluation of the performance of the enterprise's divisions;
It is one of the fundamental principles of building a management accounting system.
With all the differences in organizational forms at enterprises, management accounting should be associated with operational production and technical and economic planning. In conjunction with the planning and control system, management accounting is a mechanism for managing a workshop, site, brigade. Evaluation of the results of activities involves the determination of trends and prospects for each division in the formation of the enterprise's profit from production to product sales.
The economic mechanism of the enterprise must be adapted to the needs of the operational management of departments and within them.
d) continuity and multiple use of primary and intermediate information for management purposes;
Compliance with this principle in the process of collecting, processing and transporting primary data simplifies the accounting system and makes it efficient (less costs - more significance in solving the goal set by the manager for the accountant-analyst).
At 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 it is called the principle of complexity. The essence of the principle lies in the one-time recording of data in primary documents or production calculations and their repeated use in all types of management activities without re-fixing, registration or calculations.
This principle allows you to create a rational and economic system accounting in accordance with its size and 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.
e) formation of internal reporting indicators as the basis for communication links between management levels;
Management accounting 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, accounting information appears in primary documents, reports of the main and auxiliary shops; at the first level, information is grouped in the summary documents of the supply department, external cooperation, production departments, sales and financial departments, accounting, and warehousing; 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 structural divisions is summarized and converted into the resulting reporting documentation by departments - production and dispatching, planning and economic and accounting. The content of the reports depends on their intended purpose or the position of the manager for whom they are intended.
Accountants-analysts are:
- reports on cost analysis in order 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 estimates of capital investments for long term planning or forecasting.
f) completeness and analyticity, providing comprehensive information about the objects of accounting;
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 leads to an increase in the cost of the system and loss of control efficiency.
g) periodicity, reflecting the production and commercial cycles of the enterprise, established by the accounting policy;
Reflects the production and commercial cycles of the enterprise, is important for building a management accounting system.
Information for managers is needed when it makes sense – not earlier, not later. Reducing the time can significantly reduce the accuracy of the information produced by management accounting. As a rule, the management apparatus establishes a schedule for the collection of primary data, their processing and grouping in the final information.
h) the principle of the budgetary (estimated) method of managing costs, finances, commercial activities;
Used on large enterprises as a tool for planning, control and regulation.
The budget cycle consists of planning procedures for all areas of activity, departments; 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.
Estimates (budget) cover production, sales, distribution and financing. The estimates reflect the production costs of the entire enterprise and its divisions, income from activities, divisions, enterprises as a whole, profit.
The combination of these principles ensures the effectiveness of the management accounting system.
- Appointment of management accounting.
a) providing the necessary information to the administration of the enterprise for the operational management of production and decision-making for the future;
b) calculation of the actual cost of production and deviations from established norms, standards, plans and estimates;
c) planning and control of financial and economic activity of capital investments, introduction of new technologies.
CONCLUSION
As a result of the work carried out, it can be seen that the essence of management accounting is presented as an integrated system for accounting for costs and income, regulation, planning, control and analysis. It defines information for operational management decisions and for the future development of the enterprise.
The components of management accounting are determined by the turnover of production resources in the areas of supply, production and sales. Thus, the fundamental principle of the entire accounting system is the principle of "costs - income".
Based on this definition, the following components are distinguished in the cost and income accounting system:
- supply and procurement activities;
- production activity;
- costs and production costs;
-financial and marketing activities;
- organizational and investment activities.
The size of the enterprise and the decisions of the administration influence the choice of a management accounting system.
The goals of management are solved by management accounting when it performs such functions as providing information at all levels of management necessary for current planning, monitoring and making operational management decisions; organization of internal communications between management levels and various production units of the same level through internal reporting; control and evaluation of the performance of internal divisions and the enterprise in achieving ultimate goal; analysis of actual performance and future development of the enterprise.
Management accounting in practice connects the management process with the accounting process, since it has the same objects with it: production resources that ensure the expedient work of people in the course of the economic activity of the enterprise; economic processes and their results, which together constitute the production activity of the enterprise. The totality of objects of management accounting, acting in the process of the entire management cycle, is called its subject.
AT information system enterprises, objects of management accounting are disclosed using specific techniques and methods: documentation; inventory; estimates; grouping and control accounts; planning, rationing and limiting; control; analysis. Each element affects the object of accounting not in isolation, but in the system of organizing internal relations, which is aimed at solving the goals of management.
The management accounting system is subordinated to the goals of management. It is effective subject to the following principles:
- business continuity;
- use of indicators and units of their measurement that are common for planning and accounting;
- obligatory evaluation of the performance of structural units based on indicators of internal reporting;
- continuity and multiple use of primary and intermediate information for various management purposes;
- budgetary (estimated) method of cost control;
- completeness and analyticity of information;
- periodicity of information reflecting the production and commercial cycles of the enterprise.
The theoretical foundations of management accounting combine the concept of the essence of management accounting, its content and purpose, principles and systems of organization.
BIBLIOGRAPHY:
1. B. Needles, H. Anderson, D. Caldwell "Principles of Accounting" 1997
etc.................
The essence and purpose of management accounting
Introduction
In a market economy, the effective management of the production activities of an enterprise increasingly depends on the level of information support of its individual divisions and services.
The first statements about the need to form an independent information system about production costs and about what it should be appeared at the beginning of the 20th century in the book by G. Emerson “Labor productivity as the basis of operational work and wages". In this essay, for the first time, an attempt was made to single out production cost accounting as an independent direction of accounting work.
Another important circumstance that contributed to the creation of management accounting as an independent field of accounting was the establishment in the United States of the National Association of Production Accountants, which arose in October 1919 on the initiative of J. Lee Nicholson, a figure in the field of factory accounting. This association has played a large role in the development and retraining of US accountants.
A practical step towards the formation and development of accounting management accounting was the separation of cost accounting (managerial) accounting from the general accounting service of the enterprise. The creation of two independent accounting departments, financial and accounting, was associated primarily with the expansion of production, the growth of its concentration, with the centralization of capital, with the formation of large companies, as well as with the need to preserve their trade secrets.
This circumstance in a certain way influenced the formation of unified national accounts. So, before the Second World War, in the countries of continental Europe (France, Germany, etc.), national accounts were represented by accounts of financial and management accounting in a single form.
The emergence of management accounting as an independent academic discipline is associated with the American Association of Accountants, which developed in 1972 a program for obtaining a diploma in management accounting and awarding graduates with the qualification of an accountant-analyst. This year marked the official division of accounting into financial and managerial.
Persistent attempts were repeatedly made in the Soviet economy to introduce internal cost accounting, self-sufficiency and self-financing. In this case, the production and non-production divisions of the enterprise were the object of self-supporting income, and the funds earned by them were the object of self-supporting income. This approach, in essence, served as a prototype of one of the concepts of management accounting - management by responsibility centers.
The basis of management accounting is the collection of information about the costs of the organization and calculation. Domestic practice has deeply worked out issues related to costing. A wealth of theoretical and practical experience has been accumulated in the field of the normative method of cost accounting and costing, which is so similar to the standard cost system in management accounting.
Turning to the past, one cannot help but wonder why the methods and techniques of management accounting in our country did not give the proper result? The answer lies in the absence at that time of the owner, who was interested in increasing the return on his invested capital by saving production costs. Only under conditions market relations objective integration of management methods into single system management accounting.
In the context of the separation of enterprises with different forms of ownership, the inclusion of mechanisms for free pricing and independent planning, the development of other aspects of the market economy, the target orientation of the entire accounting system of an enterprise and its modern purpose are changing - the formation of an information and analytical base for making managerial decisions.
The purpose of this work is to explore the essence and purpose of management accounting in an organization. To achieve this goal, you must perform the following tasks:
determine the objects of management accounting and how to manage them for the effective operation of the enterprise;
consider management accounting systems operating in market relations;
identify the functions of management accounting that contribute to obtaining the maximum possible profit, which is the goal of any enterprise.
1.1 Essence and purpose of management accounting
Management accounting is an independent area of accounting that provides the management apparatus of an enterprise with the information necessary for operational management, which is an information and computing system that combines a set of forms and methods of planning, accounting, control and analysis, aimed at creating alternative options for the functioning of an enterprise and intended for information support of the process of making managerial decisions.
The task of accounting management accounting is the preparation of reports of the second and third groups, the information of which is intended for the owners of the enterprise where accounting is carried out, and its managers (managers), that is, for internal users of accounting information. Accounting management accounting is the link between the accounting process and enterprise management.
Management accounting, organized on the basis of the goals and objectives of managers, is not regulated by the state in any way, it serves only the interests of the enterprise, which is its advantage over financial accounting. The general principles of this accounting are to provide management with useful information as much as possible. Management accounting is more based on logic and experience or general acceptability. In this sense, we can talk about the decentralization of management accounting, as well as its confidentiality.
1.2 Objects of management accounting
The objects of management accounting are:
costs (current and capital) of the enterprise and its individual structural divisions - responsibility centers;
the results of economic activity of both the entire enterprise and individual responsibility centers (segments of the enterprise);
internal pricing, involving the use of transfer prices;
budgeting and internal reporting.
The formation of information about production costs in management accounting is based on the development of their appropriate classification, analysis of the behavior of costs, control and determination of ways to reduce them. In management accounting, depending on the goals and objectives of management, when classifying costs, various grounds (signs) are distinguished. At the same time, the fundamental principle on which a scientifically based classification of costs is based is the principle of distinguishing between the concepts of "costs" and "expenses", the difference between which concerns the time factor.
Expenditure is the value of resources used that are fully expended or "spent" during a certain period to generate income. This period does not necessarily coincide with the actual payment for the resource.
Costs - cash payment for purchased goods or services, which over time will be deducted from profits (written off as expenses). They are shown on the balance sheet as assets.
Thus, expenses are part of the costs incurred by the enterprise in connection with the receipt of income.
The current production activity of the enterprise is accompanied by costs of various types of relative importance. The main elements of production costs include the following:
direct costs of materials - raw materials and materials used in the production process. Physically, they are included in the finished product, and the process of their transformation into the final product can be traced.
Direct payroll costs - basic wages, additional payments and contributions to off-budget funds from the wages of the main production workers, whose labor is directly related to the production process of manufacturing products or providing services.
Production activities also include production overheads, which include three types of costs:
Indirect costs of materials - the costs of materials that are required for the production process, but do not become an integral part of the finished product;
Indirect labor costs - the cost of maintaining personnel not directly related to the manufacture of products, but whose services are necessary for the implementation production process(foremen, foremen, heads of production units, controllers, storekeepers);
Other overhead costs are the costs of maintaining and equipment operation, general production expenses, in particular, depreciation of production premises and equipment (fixed assets), utilities, costs of subdivisions serving the main production.
Business transactions of an exclusively financial nature (transactions with securities, sale or purchase of property, etc.) are beyond the scope of the subject of management accounting.
The subject of management accounting is the production activities of the organization and its individual structural units (segments), called responsibility centers, headed by managers who are responsible for the results of their work.
Segmental accounting is the most important component of management accounting. Segment accounting can be defined as a system for collecting, reflecting and summarizing information about the activities of individual structural divisions of an enterprise. On the basis of information from segmental accounting, a system of management control of the enterprise is built. Segmental accounting data satisfies the information needs of intra-company management, allows you to control costs and results at different levels of management, and compile segmental reporting. Analyzing the latter, one can judge the effectiveness of the functioning of one or another structural unit of the enterprise.
Based on information from segmental accounting and reporting, the administration of the enterprise can make various management decisions, for example, on the advisability of downsizing (decentralization) of the business.
Currently, in accounting, all income must be correlated with the costs of obtaining them, called expenses (the principle of correlation of income and expenses). Production costs and overhead general business expenses together make up the total cost of products (works, services) (Fig. 2).