MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

University of Economics and Management

Faculty of Economics

Department of Accounting and Audit

COURSE WORK

by discipline

"Management Accounting"

Topic: "Management accounting and analysis of management problems"

Completed by: student

Course _______ departments

groups ______

scientific adviser

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The work was handed over "____" __________ _____

Checked, admitted to protection "___" __________ ____

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Simferopol, 2007

INTRODUCTION.. 3

Section 1. Management accounting, essence, goals and objectives scope 5

The essence of management accounting and the main differences from financial accounting 5

1.2. Systems and types of management accounting. 13

Conclusions on the first section. 24

Section 2. The main directions of analysis in management accounting. 26

2.1. Cost analysis. 26

2.2. Analysis by responsibility centers. thirty

2.3. Direct costing 37

2.4. Approaches to the effective formulation of management accounting in an organization 44

Conclusions on the second section. 51

CONCLUSION.. 53

LIST OF LITERATURE... 56

APPENDIX 1. 57

Appendix 2. 58

INTRODUCTION

The relevance of the study of management accounting and the analysis of management problems with the help of this accounting tool is undeniable. Today everyone understands that enterprise management is a combination of various production and non-production factors, actions and opportunities. entrepreneurial activity, ultimate goal which is making a profit, i.e. excess of income over expenses. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions.

The subject of research in term paper is the subject of management accounting. The direct object of the study is management accounting and analysis of management problems, performed using the management accounting system.

The purpose of the work is to characterize the object in accordance with the subject based on the study of literary sources. To achieve this goal, it is supposed to solve the following tasks:

Consider the essence of management accounting and the main differences from financial accounting, explore the management accounting system and determine development trends;

Summarize the results of the study in the form of conclusions.

The main methods used in the work are systematization, generalization, comparison, analysis and synthesis, induction and deduction. Systematization is a general scientific method with a wide range of applications. First of all, this method allows you to study the elements on the basis of the main factor connecting them. Generalization can be characterized as synthesis. This is one of the most crucial moments in any analysis, because here it is necessary to be able to separate the influence of typical factors from random ones. Induction and deduction are two complementary methods that connect the general and particular aspects of the phenomenon or process under study. For example, the analysis of the dependence of the financial result on sales volumes requires knowledge of the factors of such influence and the ability to determine the most significant of them in total terms. The induction method allows you to determine the quantitative characteristics of various indicators and make a general conclusion on each indicator and their system. Deduction, which works in the opposite direction, i.e., from the general to the particular, can be applied when the overall result is doubtful or wary.

Structurally, the work consists of an introduction, two thematic sections, a conclusion (conclusions), a list of references and applications. The first chapter discusses the theoretical and methodological foundations of management accounting, its content and system, its role in entrepreneurial activity and business related to production. The second section reveals the main areas of analysis used in managerial to solve managerial problems.

The main sources that served as the basis for research in the work are the works of Adamov N., Drury K., Dsyatkina I.V. , Karpova T.P. , Murymov A. A.

Section 1. Management accounting, essence, goals and objectives scope

The essence of management accounting and the main differences from financial accounting

Business complexity and the need for adoption management decisions in a dynamic and difficult to predict environment led to the process of transformation of traditional accounting into a processing and analysis system financial information.

If the user of this system is the tax office, then we are talking about tax accounting. Since the state withdraws taxes from the company, tax accounting is regulated by legislative acts and instructions of the tax service.

Excessive tax pressure forces enterprises to evade taxes, which largely determines the formal and fictitious nature of the company's tax reports. Real economic events in them are mixed with fictitious transactions, the sole purpose of which is to reduce the amount of taxes to the lowest possible level. If the users of the financial system are the founders of the enterprise, shareholders, investors and creditors, then the information is provided in accordance with the rules of financial accounting. In other words, financial accounting is a universal language through which stakeholders can obtain information about the financial position of an enterprise. In our country, the protection of the rights of shareholders and investors is in its infancy and financial accounting is largely formal.

Enterprises are not interested in objective coverage of their activities in relation to external users. high income can attract the attention of tax authorities and criminal communities, so firms underestimate the amount of profit received in their financial reports.

In many ways, financial accounting duplicates tax accounting and does not reflect the real situation at the enterprise. The need to raise funds for financial markets forces enterprises to show part of their achievements in financial statements and use the rules of international accounting.

The only source that allows you to fully represent the activities of the enterprise is intra-company, or managerial, accounting. In this case, the users of the financial system are the heads of the company, who are interested in obtaining the most reliable information.

The problem of the development of management accounting in our country is the shortage of highly qualified personnel. The heads of the accounting service, as a rule, are well versed in the intricacies of tax accounting and begin to mechanically use its principles in the preparation of intra-company reporting. All operations of the firm, which will be hidden from tax office, the accountant will keep in the head, believing, not without reason, that such a head is very difficult to dismiss. As a result, instead of a clear and complete picture of the financial component of the business, the manager will have on the table a pile of unnecessary papers and fragmentary information flavored with narrowly professional accounting jargon. The management of the firm will be carried out on a whim, which sooner or later will lead to bankruptcy or absorption by a stronger competitor.

In order for a business to develop and survive in the competition, the manager must have a complete and clear picture financial activities enterprises. And only management accounting can help him in this. One of the main functions of management accounting is to establish effective communications between different divisions of the company, the development of effective employee motivation systems, the organization of control over the use of the company's resources and their safety. The most logical step for effective creation management accounting is the formation of a special structural unit, the rank of the head of which must not be lower than the status of the chief accountant. The management accounting system will not be a priority task, which will immediately affect the quality and real usefulness of the information prepared for the company's management.

Management accounting will certainly increase the efficiency of the enterprise / organization, but this will inevitably lead to changes in the practical work of the enterprise. All the main processes of the production and economic activity of the enterprise: supply, production, marketing and the management function coordinating them are directly related to the expenditure of labor, material and financial resources. These expenses may be considered justified if, as a result of their implementation, incomes exceeding the costs incurred are received. In essence, enterprise management is a combination of various production and non-production factors, actions and opportunities for entrepreneurial activity, the ultimate goal of which is to make a profit, i.e. excess of income over expenses.

Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. In this understanding, economic information acts as the basis for the processes of preparation, adoption and implementation of management decisions.

Economic information for the management of economic organizations is formed in the systems of planning, accounting and analysis of production and financial activities.

AT general view the system for providing an enterprise with economic information can be represented as the following diagram (Fig. 1.1).

Fig.1.1. The relationship of financial and management accounting with economic analysis.

Financial accounting is designed to provide reporting information and mainly to external users: shareholders and other owners, creditors, investors of the enterprise, its personnel, suppliers and buyers, tax and statistical authorities of the state, public and trade union organizations.

Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions.

The information generated by the management accounting system must meet the following requirements: reliability; completeness; relevance; integrity; understandability; timeliness; regularity.

Similar requirements apply to financial accounting information. However, their content and significance may be different.

Management accounting basically uses the same principles as financial accounting, and is a logical consequence of the development of accounting, its evolution.

The ratio of accounting, production and management accounting can be represented as the following diagram (Fig. 1.2).

Fig.1.2. The relationship of accounting, production and management accounting.

From the above diagram it can be seen that management accounting consists of two components: production accounting, intended for internal (internal, as they said earlier) production management and sales of products, and that part of financial accounting, which serves to manage financial activities directly in the organization. This does not mean that when organizing management accounting, creating its system, it is necessary to combine both of these functions. They can also exist separately: production accounting keeps records of the costs and results of production and sales, and financial accounting, in addition to accounting, balance sheet and other forms of reporting, participates in the management of financial transactions and cash flows and related activities. AT small organizations the functions of management and financial accounting should be combined into a single service.

The main principle of management accounting is its focus on meeting the information needs of management, solving the problems of intra-company management of various levels of rights and responsibilities. At the same time, information must be ahead of decisions. Management accounting data is needed primarily by those who manage the expenditure of resources or carry out these expenditures themselves. Therefore, one of the principles of accounting for management is the focus on the grouping of costs and results of activities by intra-plant, intra-company divisions of the enterprise. Possessing management accounting information, top-level managers can monitor all financial and economic activities of the enterprise, i.e. monitor ongoing processes in real time, promptly monitor the results of work, take timely measures to eliminate shortcomings that lead to an increase in the cost of production and a decrease in the profitability of production and sales.

For management accounting, it is important not only to calculate the absolute value of indicators, but, above all, deviations from the specified performance parameters, focus on identifying factors that affect deviations. Their identification underlies the management by deviations, in which the corrective action on the controlled object is carried out on the basis of information about deviations from predetermined parameters of the state or behavior of the object.

The most significant differences between financial and management accounting are as follows (Figure 1.3)

Ultimately, management accounting, unlike accounting, does not imply the actual accounting of the value of property, costs and income, the state of settlements and obligations and conditions that affect the production, economic and financial activities of the organization. Its purpose is to provide information for decision-making on the management of the enterprise's economy and to verify the effectiveness of the implementation of the decisions made.

Fig.1.3. Comparative characteristics of financial and management accounting.

Management accounting is an integral part 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, types of activities, market sectors;

planning a future strategy and tactics for carrying out commercial activities in general and individual business operations, optimizing the use of material, labor and financial resources of the organization;

measuring and evaluating the effectiveness of management in general and in the context of organizational units, identifying the degree of profitability certain types 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 future expenses and income 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.

Over time, the range of tasks of management accounting has expanded significantly. Currently, in addition to the above appointments, in countries with developed market economies, the following accounting tasks for management are distinguished:

· cost recording and reporting, including classification, compilation, provision and interpretation of cost data for interested users;

determination and evaluation of the amount of costs for specific products, services or places of cost formation, responsibility centers;

Cost management and cost analysis, i.e. presentation of cost data in the form of information suitable for management planning and control.

Of these accounting functions, the first two functions are traditional for our production accounting, and the last one is an innovation.

Modern management accounting includes the functions of forecasting, standardization, planning, operational accounting and control. Forecasting the main performance indicators of the enterprise specifies its goals for a given period of time and contributes to their achievement. It is based on a spatio-temporal study of the state of the market, its structure and factors affecting the needs for specific products and services, the study of their development trends, and the analysis of the financial capabilities of buyers. The basis is the sales forecast as a necessary element of production planning and sales of goods.

1.2. Systems and types of management accounting

Any system is a set of elements that are in relationships and connections with each other, which form a certain integrity of unity. In the accounting system, such elements are economic assets, sources of their formation and income, business processes and their results, i.e. objects of financial accounting. The system-forming features here include the possibility of assessing the organization's activities in a single cost meter, the correspondence of the model of accounting tasks to the circulation of economic assets, the use of a single, interconnected chart of accounts, the retrospectiveness and legal usefulness of its data.

The elements of the management accounting system are also its objects and the relationship between them. Basically, they are the same as in accounting, but are not considered from the standpoint of ascertaining and analyzing the fact of the availability and movement of funds, the sources of their formation, changes under the influence of business operations, but from the standpoint of the use of resource consumption, the ratio of costs and results obtained. In addition to indicators traditional for financial accounting, the objects of management accounting are additional indicators of added and discounted value, marginal profit, inflow and outflow Money, amounts and coverage rates and their derivatives .

According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. In both cases, management accounting is designed to teach managers to evaluate their capabilities and effectively control the resources consumed in the use of these opportunities.

Strategic accounting is forward-looking. None economic organization cannot count on the constant and ever-increasing success of its activities over many years. Moreover, if it does not develop, sooner or later it will face financial collapse. Strategic accounting information and the use of its data should enable decisions to be made to prevent this.

The managerial function, or the reaction of management to management accounting data, consists in a set of measures to achieve the set goal, evaluate the performance of various departments of the enterprise, develop corrective actions in case of deviation from the norms and standards of costs, production and sales.

Operational accounting ensures the identification of bottlenecks in the activities of the enterprise, in its production and marketing capabilities, generates information for managing the range of products and goods, costs and results of production and marketing activities, helps in determining offer prices and participation in the market, provides other information for making operational decisions. management decisions .

At the heart of operational management accounting is the calculation of production and marketing costs as a set of variables that depend on the volume of activities of the costs and costs of organizing and managing an enterprise, which are mostly constant, depending on the length of the reporting period. This is the so-called system of accounting for reduced cost or variable costs(direct-cost, variable-cost, allowance for marginal costs).

Operational accounting for management partially performs the functions of internal control of the efficiency of the enterprise and its divisions, the profitability of production and marketing of individual products, goods and services.

An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise. She monitors and analyzes financial condition organizations, their break-even level, assesses risks and develops recommendations for risk management.

There are a number of specific requirements for information for internal management, different from the requirements for information for financial accounting, for accounting information for external users. She must be :

· operational, formed on the principle "the sooner the better";

target, i.e. aimed at solving specific management problems;

· targeted - having a focus on a specific consumer - the manager and the tasks he solves;

Sufficient - management accounting information should not be redundant, but quite sufficient for making appropriate decisions;

economical to obtain and use;

· flexible, adapted to the possibilities of changes in the business.

Reporting and information systems for management act as a means of communication and perform the most important task - the transfer of data from planning and control systems to those levels of management that are responsible for making decisions on certain issues. For their consideration, reliable, clear and precise, complete and timely information, structured both by levels of responsibility and by the degree of complexity of decision-making, should be presented.

Improving the philosophy of management accounting. Features of the development of management accounting in Ukraine.

Management accounting has Western roots and is a novelty in our country. But in the West, this area of ​​practical knowledge has evolved for a long time.

So, in the 1980s. in the professional and academic literature began to appear critical remarks on the practice of managerial accounting. The most thorough criticism comes from Robert Kaplan of the Harvard Business School. In a number of publications, he has questioned the relevance of modern management accounting practice.

In 1987, with Thomas Johnson, he coauthored Lost Importance: The Rise and Fall of Management Accounting. The book gained wide popularity, in particular, thanks to the authors' assertion that firms still use the practice of management accounting, the principle of "just in time" was developed more than 30 years ago and therefore became outdated in a different era of competition and production development. Although opinions are divided on the need for changes in management accounting, many experts strongly believe that fundamental changes are required.

The principal criticisms of modern management accounting practice are as follows:

traditional management accounting does not meet the requirements modern level development of production and increased competition.

· Traditional cost accounting systems provide misleading information unsuitable for decision making.

The practice of management accounting loses its independence, following the requirements of financial accounting, and acquires an auxiliary character.

management accounting focuses almost entirely on the internal aspects of the company's activities and does not pay attention to environment business in which the company operates.

Let's consider these remarks in more detail.

Inability to respond to changes in the level of development of production and to the growth of competition. In the 1980s advanced industrial technologies(MTP) and just-in-time production methods have brought significant changes to the production sag of many organizations. Companies have realized that successfully standing up to the competition requires producing advanced, high-quality, low-cost products and first-class customer service. Many companies have responded to these demands of competition by investing in APT, adopting just-in-time manufacturing philosophies, and focusing on objectives such as high quality, product novelty, timely delivery and flexibility in customer service.

These changes have led to many problems, such as how to evaluate the effectiveness of investments in APT, how to calculate the cost of a product, how to change the company's control system and performance indicators so that they stimulate managers to achieve the company's new strategic goals in the field of production and competition. Some organizations have argued that their cost accounting systems have slowed down rather than encouraged change in their operations. As a result, a number of experts argued that management accounting needed a revolution that would reflect the revolution in the field of production.

The basic requirement of production in a market economy is expressed by the concept of "just in time", which is to produce the right components in right time and only when they are required. A survey conducted by K. Drury showed that 84% of the surveyed companies estimate inventories of inventories on the basis of costing with a full division of costs to calculate monthly profit in the interests of intra-financial reporting. If a costing system with full cost allocation is used to estimate inventories of inventories, then profit center managers can increase profits by increasing inventories of inventories. This causes the profit pricing system to operate in the opposite direction to that of just-in-time philosophy. Reports on the execution of estimates are received too late, so they cannot be used to control production radios. Typically these reports are produced on a monthly or weekly basis. However industrial companies Those who have implemented “on time” production have, as a rule, short production cycles and therefore information about problems arising in production should be received immediately, in extreme cases - daily. Companies with a just-in-time philosophy would like to focus on metrics that reflect the quality and reliability of production, rather than deviations in purchase prices that divert attention from key metrics. These indicators should combine all factors important for procurement activities, in particular, the quality and reliability of suppliers, and not just prices. Some experts argue that the concept of setting standards is incompatible with the principle of continuous improvement of the just-in-time philosophy. When standards are set, they seem to replace the desire for continuous improvement with the desire to achieve precisely these regulatory indicators. Dynamics of performance indicators over different periods of time provides useful feedback in the form of information about the rate of change in the functioning of production.

Reporting within management accounting traditionally tends to focus on costs. However, if you do not pay due attention to non-financial indicators, which are so important for successfully resisting competition in the business environment, then the managers and staff of companies will tend to focus their efforts only on improving cost indicators, which means ignoring no less important marketing, managerial and strategic aspects of activity. companies.

Limitations of traditional manufacturing costing systems. In the late 1980s measurement of production costs and profitability analysis have become very popular. Full production costs are calculated for the benefit of financial reporting. Management accounting literature notes that total production costs calculated using financial accounting principles are not appropriate for decision making. It is argued that decisions should be made on the basis of an analysis of incremental (removable) costs. According to this approach, decisions such as the start of production of a new product, the termination of production of a product, and the setting of prices for a product should be based on the study of only those incremental costs and incomes, the volume of which is determined by the decision. This approach requires special studies, if necessary. However, for complex, multi-dimensional real-world situations where companies produce a wide range of products, it may not be appropriate to uniquely establish the relevant costs for each decision, since the number of possibilities and options that the manager faces every time is many.

Based on a review of 150 cost accounting systems in the US, Cooper argued that all companies used the traditional full cost of manufacturing a product to make decisions. The disadvantages of traditional total manufacturing costs for decision making have been extensively discussed in the writings of Johnson and Kaplan. Traditional methods of manufacturing costing were created decades ago when companies produced a small number of products and the main factory costs were the cost of labor of the main production workers and basic materials. The overhead costs were low, and therefore the misstatements arising from the inability to accurately allocate overhead costs to specific products were negligible. At the same time, the cost of information processing was significant enough that more precise and complex methods of allocating overheads to products were difficult to justify.

Currently, companies tend to produce a large range of products; labor costs for key production workers represent a small part of total costs, while overheads, on the contrary, have become more important. Simplified methods of apportioning product overheads based on ever-decreasing labor costs for key production workers can no longer be justified, especially now that information processing costs are no longer a constraint on the implementation of more complex data processing systems. Moreover, fierce competition in the global marketplace has created a need for more accurate information about the impact on a company's profitability of product mix decisions, whether to start or end products. Against this background, the method of cost accounting by function arose.

Transformation of management accounting (into an auxiliary tool of financial accounting). According to Johnson and Kaplan, management accounting has become an auxiliary tool for financial accounting. As an argument, the thesis is put forward that production costs calculated in the interests of financial accounting are also used for decision-making. Such calculations include an arbitrary allocation of overheads to products and do not reflect the amount of resources consumed by specific products. Costs based on financial accounting principles provide sufficient accuracy to allocate costs between cost of goods sold and cost of inventories, which is necessary for external financial reporting. But they distort the individual cost of the product through the mutual subsidization of production costs resulting from the misallocation of overhead costs. Therefore, strategic decisions are subject to the requirements of financial reporting.

Drury's research provides material to support Johnson's and Kaplan's claims that cost accounting systems primarily serve the needs of external financial reporting. When preparing monthly internal profit reports, most companies follow the requirements for external reporting and estimate the cost of production based on the full allocation of costs, despite the fact that there are strong arguments in favor of using marginal costing for internal profit reporting. Virtually all companies have used depreciation for pricing decisions, while replacement cost should be used for management accounting.

Companies must make informed choices and provide sufficient reasons for asserting financial reporting requirements as the basis for obtaining management accounting information. Management accounting information should not simply be a by-product of external financial reporting systems.

Lack of attention to the external environment in which the company operates. Management accounting has been criticized for its predilection for comparing costs and revenues of a company and its lack of attention to the external environment in which a company operates. Critics of management accounting argue that it is necessary to focus more attention on the prospects for the company's activities, introducing indicators that characterize the company's sales markets and indicators that characterize its competitors in the reporting. This externally oriented approach is known as strategic management.

In the USSR, which included Ukraine, the term "management accounting" was not used. A significant part of the indicators (financial and non-financial) of current internal reporting was based on operational rather than accounting data. Accounting was, in essence, financial accounting, aimed at controlling the preservation of socialist property and the implementation of government plans. At the same time, accounting data was also used for management in order to reduce costs and increase profitability. The development of market relations in Ukraine has led to an increase in the need for accounting information necessary for enterprise management. Therefore, the term management accounting appeared in the 1999 Law of Ukraine "On Accounting and Financial Reporting in Ukraine" as a synonym for on-farm accounting. This Law contains the following definition: "Intraeconomic (management) accounting - a system for processing and preparing information about the activities of an enterprise for internal users in the process of managing an enterprise." At the same time, Article 8 of the Law provides that an enterprise independently develops a system and forms of on-farm (management) accounting.

However, the expediency and possibility of practical division of accounting into financial and managerial in Ukraine, Russia and other countries - the former republics of the USSR is perceived ambiguously and is the subject of extensive discussion. Fans of the division of accounting into financial and managerial (G. Chumachenko, V. Paliy, V. Ivashkevich, etc.) believe that such a division does not violate the unity of the accounting system, since this is not a methodological division of accounting, but organizational changes. Opponents of such a division (Y. Sokolov, B. Valuev, O. Borodkin and others) believe that accounting is the only and indivisible, and management accounting is cost accounting and costing, which are artificially trying to separate individual, mostly young people from accounting. , experts focused on Western traditions.

Enterprise management and other users of accounting information need timely, reliable and relevant information. If an enterprise has a need for certain information in addition to mandatory accounting, it can create such an information system and give it any name: "controlling", "internal accounting", "management accounting", etc. Such a definition of accounting tasks makes it possible to talk about the need creation of a global accounting system, which should meet the information needs of both external and internal users (Fig. 1.4) .

Collection Classification Transfer.

Fig.1.4. Global Accounting System

Therefore, management accounting should be considered as a subsystem of accounting that provides financial and non-financial information necessary for making decisions aimed at achieving the strategic goal of the enterprise.

Conclusions on the first section

1. The increasing complexity of business and the need to make managerial decisions in a dynamic and difficult-to-predict environment have led to the process of transforming traditional accounting into a system for processing and analyzing financial information. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions. The main tasks of organizing management accounting are focusing on achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving a given problem, participating in choosing the best option and in calculating its normative parameters. performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis.

2. According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise.

3. Management accounting has Western roots and is a novelty in our country. But in the West, this area of ​​practical knowledge has evolved for a long time.

Section 2. The main directions of analysis in management accounting

2.1. Cost Analysis

Cost is the use of a specific resource to achieve a specific goal. Costs are always associated with a specific object. Objects can be activities, branches and structural subdivisions, products and services produced, projects and programs.

Cost information is accumulated by the accounting system and then allocated to cost objects. Cost allocation can be direct when there is an obvious relationship between the amount of resource spent and the amount of output produced.

For example, to produce 1 ton of gasoline, it is necessary to use 1.5 tons of oil. Of course, in fact, more or less oil may be needed, depending on the technological scheme used, the efficiency of the equipment and the amount of theft, as well as the validity of the standards used at the enterprise. However, we can say with confidence that with the system of management, control and technology that has developed at the enterprise, a certain amount of oil will be required to produce a certain amount of gasoline. The cost of the oil used will be called the direct costs of the enterprise.

The relationship between the result obtained and the resources used is not always direct and obvious. When an additional analytical procedure is needed to link resources and results, we talk about indirect, or overhead, costs.

For example, it is not necessary to determine how many microns the machine wears out in the production of a given part, but with the help of an additional calculation you can always find out a more or less correct estimate of the costs due to equipment wear in the manufacture of this part. Typically, the analytical procedure for determining indirect costs is based on the measurement of the actual value of a special indicator, which is called the "cost driver". The peculiarity of this indicator is that its change allows you to accurately determine the change in the value of costs. For example, as a driver of production indirect costs, the number of manufactured products, machine hours and hours of operation of equipment, man-hours of work of the main production staff. To determine the amount of costs, in addition to the actual value of the driver, the recalculation factor is also used. The essence of this coefficient is an estimate of how much the costs will change when the cost driver changes by one unit.

Let's say that the operating time of the equipment is a driver of indirect production costs. The following ratio is used as a conversion factor: 1 hour of equipment operation increases indirect production costs by 15 den. units . If the equipment run time was 20,000 machine hours in February, the estimated indirect manufacturing cost would be $300,000 (20,000 hours * 15 days units/hour).

The most important criterion for choosing a cost driver is the accuracy of estimated costs: at the end of the year, when actual and estimated costs are compared, the difference between them should be minimal. If the calculated costs are higher than the actual costs, then by the amount of the discrepancy it is necessary to increase the profit and reduce the company's costs received by calculation. If the estimated costs are lower than the actual value, in this case the difference should reduce the profit and increase the costs (cost) received by calculation.

If the difference between actual and estimated costs is considered by the firm's management to be too high, another driver should be used (for example, man-hours of key production personnel). Sometimes several drivers are used at once to more accurately determine the amount of costs.

If the costs change in proportion to the change in the driver, they are called variable. An example of variable costs is the cost of raw materials in production finished products. If the value of costs does not change despite a change in the cost driver, then this fixed costs. An example of fixed costs would be the company's expenses for management and control, preventive maintenance, cleaning and security.

By the nature of the impact on the amount of profit, the costs are instantaneous and inventoryable. Instantaneous, or periodic, costs reduce profits at the time they are incurred. An example of such costs would be marketing and administrative expenses.

At the same time, one should keep in mind the difference between the profit received for the purposes of management accounting and the profit shown in the reporting for the tax inspectorate. For example, advertising costs are included in the costs of the enterprise according to certain standards. If the standard is exceeded, the amount of the excess is compensated from the profit remaining after taxes.

This kind of approach has nothing to do with the economics of the enterprise and pursues the only goal - to maximize the amount of tax withdrawals from the enterprise. In management accounting, we are interested in the true value of profit, the real profitability of our business, so it is necessary to take into account instant costs in full.

In contrast to instantaneous inventory costs, they are treated as an asset until the goods are sold. This means, for example, that when building a house, the costs are the wages of workers, the cost of materials. All monetary expenses are considered as a change in the form of existence of the property complex, and only when the built house is sold, the expenses incurred during its construction will become expenses that reduce the amount of profit.

Costs can be grouped by stages production process: research and development costs, design costs, product manufacturing costs, logistics and marketing costs, after-sales service costs, management costs.

When analyzing production costs, three-element and two-element cost systems are used.

The three-element system consists of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs.

The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

The use of the concept of conversion costs is expedient for high-tech industries, which are characterized by a relatively small amount of direct labor costs. For example, if in the costs of an enterprise the costs of direct labor are 5-6%, then in this case it is more convenient to use a two-element cost system.

There are two approaches to estimating costs when making managerial decisions. In the first approach, the cost of producing one product includes both variable and fixed costs. It is assumed that the manufactured products should pay for all production costs. For example, if a company produces 1000 products and the variable costs are 5 den. units per product, and fixed costs - 10,000 den. units, then the cost of producing one product will be:

5 days units + 10,000 den. units /1000 products = 15 den. units

This approach is called full cost accounting. Full costs are calculated when preparing financial statements and determining the profit received by the firm. Sometimes it is useful to use an approach in which only variable costs are included in the cost of producing a product, and fixed costs are considered as periodic, related to the activities of the entire enterprise. This approach is called direct costing. In our example, the cost of producing one product will be only 5 den. units

2.2. Analysis by responsibility centers

Responsibility centers. All subdivisions of enterprises are structural subdivisions. Each division is headed by a manager who is responsible for its activities; therefore, each division can be called a responsibility center.

Any enterprise, organization operates in the external environment. The external environment of the organization includes what surrounds it: customers, suppliers, competitors, society, authorities and other external parties. The organization is constantly involved in two-way communication with its external environment. The nature of the external environment in which the organization operates affects the nature of its system. managerial control. In Fig.2.1. reveals the essence of responsibility centers in their interaction with the external environment .

a) in fact

b) Reflection of information

Fig.2.1. Interaction of centers and external environment.

As shown in part B of Fig. 2.1., the responsibility center has inputs: raw materials in physical wine, hours of various types of labor and various types of services. Usually certain assets are also needed.

The responsibility center performs work with these resources and, as a result, produces goods or services as an output. These products go either to another responsibility center within the organization or to customers from outside.

Although the resources used for production are mostly in physical form - pounds of materials and hours of labor - for the purposes of managerial control, they must be represented in monetary terms to combine physically dissimilar elements of resources. The monetary measure of the resources used in a responsibility center is their cost. In addition to cost information, non-accounting information is used on issues such as the physical quantity of materials used, their quality, and skill level. work force.

If the output of a responsibility center is sold to outside buyers, accounting measures it as revenue. If goods or services are transferred to other responsibility centers of the same organization, then they can be measured either in monetary form, such as the cost of transferred goods or services, or in non-monetary form - the number of pieces of products

Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. A management accounting system that processes planned and actual accounting information about the inputs and outputs of a responsibility center is called responsibility center accounting. Unlike a system of differentiated costs and revenues, which is compiled for a specific task, accounting by responsibility centers implies the existence of a constant flow of information, the flow corresponds to a constant flow of inputs and outputs of the organization's responsibility centers.

An essential characteristic of responsibility center accounting is that it concentrates on responsibility centers. Full cost accounting, on the other hand, focuses on goods and services (formally called products or programs) rather than on responsibility centers. This difference in the subject of consideration is the difference between accounting for responsibility centers and accounting for full costs.

The cost matrix provides a way to distinguish between costs by responsibility center and total programmable costs. The rows of the matrix are the centers of responsibility, and the columns of the matrix are production programs (which in a profit-making business is nothing more than the production of specific products).

Each responsibility center in an organization typically performs work under different programs. For example, Mercury-Sable brand cars (manufacturing programs) are assembled in the same factories (responsibility centers). For example, each of the two production departments - production and assembly - works with both products X and Y. The other two responsibility centers - production support and sales and administration - serve both production programs. Ultimately, in each cell of the matrix, you can find data on specific inputs for the implementation of specific programs in a specific responsibility center. These inputs are called cost elements (or line elements).

In sum, the matrix shows three dimensions of cost information, each of which answers different questions: 1) where did this cost item arise (the dimension of the responsibility center); 2) for what purpose it arose (the dimension of the program); 3) what type of resource was used (cost element dimension)? If the cost information in the cells is summarized by row, the result is accounting data by responsibility center, which is important for management. If this information is summed up by columns, then information on program (here commodity) costs is obtained, which is necessary to determine the price and evaluate the profitability of programs.

Efficiency and efficiency. The activity of the manager of the responsibility center can be measured in the form of effectiveness, the efficiency of the responsibility center. By effectiveness, we mean how well the responsibility center performs its work, i.e. to what extent it achieves the desired or planned results. Efficiency is used in the engineering sense, i.e. the number of output units per unit and move. Efficient activity is expressed either in the production of a given volume of production with a minimum use of input elements, or the maximum possible volume of production with a given scale of use of input elements.

Performance is always inherent in the goals of the organization; efficiency is not. An effective responsibility center is one that produces products with the least amount of resources. However, if this release does not match the goals of the organization, then the music center is ineffective.

Example. The responsibility center should be efficient and effective. In some situations, effectiveness and efficiency can be detected in the same way. For example, in commercial organizations, profit represents efficiency and effectiveness. When there is no overarching measure, a classification of various performance indicators is used, referring to both performance (eg number of complaints per 1000 items sold) and efficiency (eg number of working hours per unit produced).

Three elements of this relationship lead to the definition of the types of responsibility centers that play an important role in management control systems: that is, there are revenue centers, cost centers, profit centers and investment centers.

income centers. If the manager of a responsibility center is responsible for output in terms of money (revenue), but is not responsible for the costs of goods or services sold by the center, then this center is called a revenue center.

cost centers. If the management system measures the costs (costs) incurred in the responsibility center, but does not measure its products in the form of income, then such a responsibility center is called a cost center.

Each responsibility center has output products, i.e. he does the work. In many cases, however, measuring these outputs as income is either not possible or necessary. For example, it will be very difficult to measure the monetary value of the output of an accounting or legal unit,

Standard Cost Centers. A special type of cost center in which a standard cost is set for many of its cost elements is called a standard cost center. The actual result is measured by the difference between the actual cost and these standards. Since standard cost systems are used in activities with a high level of task repetition, they are the basis of standard cost centers. Examples include assembly plants, quick service restaurants, blood testing labs, and auto repair shops. Conversely, most supply chain and administrative structures are not standard cost centers.

profit centers. Income is the monetary expression of output; expenses (or prime cost) - the monetary value of the resources used; Profit is the difference between income and expenses. If the activity of a responsibility center is measured as the difference between the income it receives and the costs incurred in it, then this responsibility center is a profit center.

The profit center is like a miniature business. Like a standalone company, it has a profit and loss statement that shows income, expenses, and profits. Most of the profit center manager's decisions have an impact on the data in this report. Therefore, the profit and loss statement for the profit center is the main document of management control. Since profit center managers are measured by profit, they have an incentive to make entry and exit decisions that will increase their center's reported profit. Profit centers operate as if they were their own business, so they are a good trainer for the sense of responsibility of the general management. The use of the concept of a profit center is one of the most important tools that allowed decentralizing profit responsibility in large companies.

Criteria for profit centers. In order for a responsibility center to become a profit center, the following conditions must be met:

• Accounting records should be increased to measure products as income, and responsibility centers receiving these products should take into account the cost of purchased goods and services;

· give the manager of the responsibility center more authority in making decisions on the quantity and quality of output or on the ratio of production to costs. At the same time, the head of the profit center should be controlled by inputs and outputs;

· A division providing services to other centers cannot be a profit center, since they are usually provided free of charge. For example, if management conducts an internal audit in a business unit, then the latter does not pay the costs of the internal audit function, and therefore the business unit internal audit is not a profit center.

It is inefficient to allocate a profit center in the production of homogeneous products (for example, cement), where it is possible to use natural indicators (for example, tons of produced cement). The use of the profit center technique involves managers in their own business, competition among them arises, which makes it possible to improve the management of the unit. In other cases, when departments within an organization need to work closely with each other, the profit center principle can cause excessive friction between them and endanger the well-being of the entire company, can generate interest in short-term results.

When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The content of the performance report depends on the type of center and the indicators used to evaluate its performance. In this case, the reports of the lower responsibility center are sequentially included in the report of the higher responsibility center. From Table 2.1. it can be seen that the report of the head of the cutting shop contains only controlled indicators, and its result is included in the report of the director of plant A. In turn, the report of the director of plant A is included in the report of the production director

Table 2.1.

Interrelation of reports of responsibility centers of different levels of management

Table continuation.

General production costs	29 500	28 800	700
Plant A	233 500	235 000	-1500
Plant B	390 000	380 600	9 400
Total	754 000	746 800	7 200
plant manager a
Shop manager salary	75 000	78 000	-3 000
Depreciation	10 600	10 600	0
Insurance	6 800	6 300	500
cutting shop	79 600	79 900	-300
Assembly shop	61500	60 200	1300
Total	233 500	235 000	-1500
Head of cutting shop
Raw material	26 500	25 900	600
direct salary	32 000	33 500	-1500
Indirect salary	7 200	7 000	200
Services	4 000	3 900	100
Other controllable costs	9 900	9 600	300
Total	79 600	79 900	-300

The budget execution report provides an opportunity to evaluate the activities of responsibility centers. The assessment of responsibility centers is based on the analysis of deviations.

2.3. Direct costing

The main purpose of direct costing is to be the information basis for entrepreneurial decisions. Direct costing is mainly focused on current solutions for managing the production and marketing of products and goods. The main goal of such decisions is to maximize the profit of the reporting year. The whole set of tasks that need to be solved in the operational direct-cost system can be divided into the tasks of supply, production and marketing. In addition, an important problem for the enterprise is the choice and justification pricing policy, for which direct-cost data is also used.

The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point. These calculations are based, as a rule, on the measurement of production and sales volumes in physical units. In practice, they are possible at enterprises or their divisions that produce products and services of the same type. Other units for measuring the volume of production and the degree of utilization of production capacities can be standard hours, machine hours, the percentage of use of the useful time of the machines, etc.

Based on the zero profit point formula, the value of the critical production volume, the critical sales price and revenue, the minimum marginal income and the critical level are found. fixed costs.

To determine the critical value of the sales volume, which must be provided with a price reduction in order to maintain the same value of marginal income, use the ratio (2.1):

MD0 x0 = MD1 x1,

Whence x1 = MD0 x0/ MD1 (2.1)

where MD0, MD1 - marginal income before and after the price reduction; x0, x1 - volume of production and sales before and after the price reduction.

As fixed costs rise and constant variable costs the value of marginal income does not change, and profit decreases by the amount of increase in fixed costs. The critical volume of production and sales is increasing.

The impact of changes in fixed costs on the profit of the enterprise is especially important to determine, since, as noted earlier, these costs are the regulator of the final results of the production and economic activities of the enterprise. In such calculations it is necessary to use at least three indicators: the actual volume of production, the planned volume of production and the level of utilization of the production capacities of the enterprise.

In the practice of domestic analysis, comparing these indicators, as a rule, they were limited to identifying the impact of cost overruns on the amount of profit reduction due to underutilization of capacity or non-fulfillment of the plan in terms of production volume. But such a calculation cannot be considered exhaustive when analyzing the effect of volume on profit, since the cost of production is not the only influencing factor. Therefore, it is more correct to use marginal income rather than the amount of fixed costs to determine the impact of the use of production capacity on profit. In this case, you can take into account the entire amount of the impact of the degree of use of production capacity on profit. Consider the methodology of such an analysis on the example of the calculation in Table 2.1. At the same time, we assume that the enterprise makes an estimate for the optimal capacity utilization for the given conditions.

When calculating the impact on profit of production volume only for fixed costs, the overspending due to the deterioration in the use of normal production capacity amounted to 90 thousand UAH. The calculation given in Table 2.1 shows that, according to the same initial data, the profit decreased by UAH 240 thousand, and the amount by which the profit decreased coincides with the amount by which the marginal income decreased.

Table 2.1.

Calculation of the impact of production volume (production capacity) on profit

Index	For a standard capacity of 300 thousand units.	For the planned production volume of 250 thousand pieces.		For the actual volume of production 240 thousand pieces.			Deviations, thousand UAH
	per unit, UAH	total, thousand	per unit, UAH	total, thous.	per unit	total, thous.	actual from standard	including from
								normative	actual
Revenues from sales	15	4500	15	3750	15	3600	-900	-750	-150

Table continuation.

Making the calculation at the rate of marginal income, we get the same results:

one). Profit deviations due to underutilization of normal capacity: (250,000 - 300,000) 4.00 = - 200 (thousand UAH).

2). Profit deviations due to non-fulfillment of the plan in terms of production volume: (240,000 - 250,000) 4.00 = - 40 (thousand UAH).

The impact on the profit of the use of capacity (changes in production volume) is - 240 thousand UAH.

Thus, the use of the contribution margin rate allows for a more complete accounting of the impact on profit of fluctuations in production volume or changes in the use of production capacities.

Analysis of the relationship between production volume, cost, profit and marginal income, as well as the impact of production volume on cost and profit is a promising direction for the development of domestic analysis of economic activity in the conditions of the formation and development of market relations.

A number of general patterns can be traced in the use of direct-cost data for enterprise management:

· assessment of the profitability or disadvantage of a particular solution, its expediency or inexpediency is done on the basis of the amount and coverage rates, and not the amount of profitability calculated at full costs;

· as a criterion for evaluating comparable solution alternatives, the amount of savings in variable costs per unit of output is used, and not the total amount of savings or appreciation in cost;

· the value of the marginal cost is considered the marginal level of costs in assessing their effectiveness and expediency;

In all cases, when choosing the optimal solution, it is necessary to take into account the values ​​of limiting factors: sales opportunities, bottlenecks in production, lack of storage space, resource constraints, etc.

The optimal production plan is determined either by trial or (which is much more efficient) by solving a linear programming problem to maximize profit or machine utilization in the presence of several limiting factors.

Decisions in the field of production in the system of operational direct cost are made on the basis of data on the value of variable costs, rates and amounts of coverage, taking into account the degree of utilization of production capacities over time. On their basis, questions are resolved about the choice of the type of equipment on which products can be manufactured or an order can be executed, about the optimal placement of this volume on different machines, machine tools and other equipment in terms of cost.

A large group of management tasks, in the solution of which these direct-cost systems are used, are tasks related to the selection and planning of a sales assortment, solving issues of product renewal, development of new market sectors, etc.

In conditions market economy situations of rise and fall in production are possible, and therefore planning the range of sales should take into account the degree of utilization of production capacities (Table 2.2. Applications).

The selection of products and goods for sale is carried out according to the criterion of the maximum coverage rate. Any other decision is fraught with errors that can lead to negative results.

The choice of sales assortment and, accordingly, production volumes at full and partial capacity utilization can give different results when evaluating the profitability of various options on the basis of full and reduced costs. At the same time, it is not always possible to assert that conclusions based on direct costing data are more correct than conclusions based on gross cost indicators. Everything is decided by taking into account the circumstances and objectives of the calculation and assortment policy.

Under conditions of full capacity utilization, it is not enough to know the amount of profit per unit of product to include it in the production plan: if there are bottlenecks or limiting factors, it is necessary to calculate the value of the financial result per unit of the limiting factor.

With a large number of limiting factors, when planning a production program, linear programming methods are used, in particular simplex.

In general, the optimization problem production program is written as follows (relation 2.2):

where xij is the volume of production of the j-th type of products, pieces; cj - profit per unit of the j-th product, UAH; bi is the volume of the i-th type of resource (limiting factor); aij - consumption rate of the i-th type of resource per unit of the j-th product.

In the traditional setting, this is the task of finding the optimal range of output according to the criterion of maximum profit. From a mathematical point of view, such a statement of the problem is absolutely correct, but when evaluating the results of its solution from an economic standpoint, it must be borne in mind that the calculation based on data on the total cost may lead to incorrect conclusions. In this case, one cannot consider profit per unit of product as a constant value for any volume and structure of output. The statement of the problem will be correct from an economic point of view if the influence of the factor of fixed costs on the profit of the product is eliminated. This can be done by using contribution margin instead of profit as an optimality criterion. Direct costing provides information on marginal income in the context of manufactured products.

Direct costing and pricing policy. One of the most important areas management activities enterprises - price policy. Let's consider some aspects of price policy from the point of view of direct costing.

Currently, in a market economy, such approaches to pricing are more popular, which, first of all, take into account factors related more to demand than to supply, i.e. an estimate of how much a buyer is willing and able to pay for a product offered to him. After establishing the equilibrium price, it is necessary to analyze all the costs of the enterprise and try to reduce them as much as possible. The actual costing of a product cannot be directly used in setting the selling price, but it should be taken into account when considering the release of the product, the estimated selling price of which is set taking into account market conditions.

Some price experts believe that the level of demand should generally be the only factor to be taken into account in setting prices, with production costs considered only as a limiting factor in the decision. However, to know the possible limits of price reduction depending on the influence of various market factors for the enterprise is as necessary as to explore the market itself. Therefore, in management accounting, there are concepts of long-term and short-term price floor.

The long-term price floor shows what price can be set to cover the minimum total costs for the production and sale of goods. It is equal to the total cost of the product. The short-term price floor focuses on a price that covers only variable costs. It is equal to the cost price only in terms of variable costs. The calculation of the long-term lower price limit is associated with the calculation of the full cost of products, the calculation of the short-term lower price limit - taking into account and calculating using the direct costing system.

Relevant for domestic industrial enterprises that have received the opportunity to enter foreign markets with their products, or enterprises with the participation of foreign capital, is the task of setting a price for export products, and often such a price must be set as low as possible in order to penetrate the market.

In the process of making decisions about the price of goods and services sold, it must be borne in mind that in market conditions the price largely depends on the balance of supply and demand, the presence of competitors and the conditions of competition.

With price competition, it is always important to know the lower limit of the price that allows the company to sell its products without loss. It is generally accepted that the lower limit of the price is the level of variable costs per unit of goods. In general terms, possible options for making decisions about the lower price limit are presented in Table 2.3. Applications.

It should be borne in mind that the algorithm for making price decisions formalizes only the general principle of their calculation. His reaction requires taking into account many other factors, and, above all, the relationship between supply and demand.

2.4. Approaches to the effective formulation of management accounting in an organization

In recent years, interest in management accounting among top and middle managers has been steadily increasing. It is generally accepted that management accounting is essential tool to manage the organization, which allows to improve the quality and efficiency of managerial decisions, maximize the expected result and effectively control the risks of economic activity. Many enterprises have built information systems focused on internal users. The demand for the services of consulting companies in setting up management accounting systems is actively growing. At the same time, today many managers do not always realize the role of management accounting in the organization, they do not clearly understand the goals and objectives of its setting.

Two main features of management accounting can be noted - focus on the user of information and the efficiency of providing data. Orientation to the user of information - a certain manager of the organization - characterizes the essence of management accounting. At the same time, the needs of managers for information for decision-making and control will depend, firstly, on the functional area in which they specialize, and secondly, on their position in organizational structure enterprises. In this regard, the management accounting system in a particular organization can be built in various ways, taking into account this specificity (Figure 2.2).

For example, it can be a comprehensive information system that provides managers at all levels of management with the necessary information about the status of each of the main functional areas, such as production, sales, finance, etc. At the same time, it can also be a local system that generates data for a limited circle of managers (for example, a system of performance indicators for the Chief Engineer's service) or within a limited functional area (for example, operational accounting of production or financial performance indicators).

Fig.2.2. Building a management accounting system in a particular organization.

Management accounting is a user-centric approach to organizing an enterprise information system than any one-size-fits-all methodology. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

The second feature of management accounting - efficiency - is due to the fact that information for the needs of decision-making and control will be useful only if it is transmitted to users in a timely manner. When building complex management accounting systems covering all levels of management, the requirement for efficiency dictates the need to automate accounting procedures, since manual data processing does not allow for the timely receipt of information.

A workable management accounting system must necessarily include the following main elements:

centers (zones) of responsibility;

Controlled indicators;

primary documents of management accounting;

accounting registers for grouping data;

forms of management reporting;

accounting procedures for collecting, processing and presenting information to users.

The organization of accounting by responsibility centers allows you to measure the results of the activities of line managers, quickly track deviations of the actual values ​​of indicators from the target and identify their causes (management by deviations). Under the responsibility center, we mean officials of the organization who are delegated authority and responsibility for the performance of certain management functions and for whom target values ​​of controlled indicators are set. For example, when building management accounting in the field of finance, responsibility centers for income and costs, profits and investments can be distinguished. If the management accounting system is limited to a separate structural subdivision of the enterprise, then responsibility centers can be identified based on the results of the decomposition of functional areas of activity. For example, in the service of the Chief Engineer at industrial enterprise Responsibility centers for achieving targets can be identified in areas such as: technological support; industrial safety and ecology; Maintenance and repair of equipment; technical development and applied scientific research; providing production with certain resources (electricity, gas, water, etc.).

In order for management accounting data to be formed purposefully, it is necessary to clearly define the composition of controlled indicators by responsibility centers. In this case, the following steps must be performed:

Determination of the main goal of the activities of the organization's divisions, which are covered by the management accounting system. The purpose of the unit is determined by the overall (strategic) purpose of the organization.

Decomposition of the main goal of the activity into its constituent subgoals and tasks. As a result of decomposition, a set of tasks is obtained, each of which can be assigned a measure of achievement of results (indicator). At the same time, there is also a division of subgoals and tasks by management levels (strategy, plans for the implementation of the strategy, budgets). Depending on the needs of management, management accounting can generate indicators both for all levels of management, and for some individual level of management (for example, accounting for budget indicators).

Further, for each task, a set of indicators reflecting the result of its implementation is determined. Practice has shown the expediency of distinguishing two groups of indicators: key and auxiliary. Key indicators evaluate the activities of the enterprise (divisions, services, etc.) as a whole, that is, they characterize the degree of achievement of the main goal. Auxiliary indicators reflect the degree of fulfillment of requirements and restrictions on achieving goals. For example, in the functional area "ecology" as key indicator the level of emissions into the atmosphere can be selected, and as an auxiliary level - deviations from the established standards for emissions into the environment.

After developing a set of benchmarks, it is necessary to distribute them among the previously identified responsibility centers. At the same time, a correspondence is established between the composition of the tasks to be solved within the framework of the responsibility center and the meters of the final result of its activities.

The final stage is the determination of target values ​​of benchmarks, which is the subject of planning. They can act as indicators that reflect the result of the implementation of plans (for example, the values ​​​​of income, costs, profits in the financial plan), or act as a starting point for developing plans. For example, the determination of the target level of profitability of sales serves as the basis for the development of an action plan to achieve it. The task of management accounting is the formation of actual data on the values ​​of controlled indicators and their provision to interested parties within the organization.

Another important point is the definition of accounting periods, that is, time intervals after which information about the values ​​of controlled indicators becomes available. Obviously, the shorter accounting periods, the higher the efficiency of management accounting. At the same time, it should be borne in mind that the choice of short accounting periods significantly complicates the management accounting procedures, increases its labor intensity and puts forward increased requirements for professional training and labor intensity of the personnel involved in the accounting process.

The establishment of management accounting in an organization should be initiated by top management, which must first be aware of their needs for obtaining information for the needs of management. For setting up management accounting, it is advisable to create working group, the head of which must have significant authority within the organization, while he is given broad powers in terms of obtaining the necessary information from departments. As a rule, the process of formalizing needs and setting management accounting takes place with the participation of external consultants, who are also members of the working group.

In the process of setting management accounting in an organization, it is necessary to solve the following tasks:

Definition of functional areas in which the construction or restructuring of management accounting is expected;

Identification of the elements of the internal accounting existing in the organization within the selected functional areas and assessment of their adequacy to the actual business processes, as well as the information needs of management;

development of the concept of management accounting in the organization and an action plan for its construction;

development of the structure of managerial areas of responsibility;

Definition of the main elements of the management accounting system and their regulation;

· implementation of the management accounting system in the organization and consulting support of the implementation process.

The most important requirement for the effective functioning of the management accounting system in an organization is its regulatory support. In the process of setting up management accounting, a "Regulation on management accounting and reporting" is developed, which should reflect:

goals and objectives of the management accounting system, the basic principles of its construction, basic concepts;

description of the structure of responsibility centers;

The composition of controlled indicators by responsibility centers and the algorithm for their determination;

forms primary documents and reporting documents;

procedures for the preparation and processing of primary documents;

Management accounting schedule.

After the completion of the preparation of regulations, the stage of implementation of the management accounting system begins. Implementation involves training workers; approbation of management accounting procedures on real data of one accounting cycle with the participation of developers; adjustment of regulations based on the results of their trial use; approval of regulations; adaptation of existing or introduction of new automation systems.

Conclusions on the second section

1. Costs are the use of a certain resource to achieve a certain goal. Costs are always associated with a specific object. When analyzing production costs, three-element and two-element cost systems are used. The three-element system is made up of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs. The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

2. All subdivisions of enterprises are structural subdivisions. Each division is headed by a manager who is responsible for its activities; therefore, each division can be called a responsibility center. Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The budget execution report provides an opportunity to evaluate the activities of responsibility centers

3. The main purpose of direct costing is to be the information basis for entrepreneurial decisions. The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point.

4. The approach to organizing an optimal management accounting system at a particular enterprise may be different. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

CONCLUSION

In the process of working on the topic of the course, conclusions and generalizations were made according to the main structural sections of the work.

1. Theoretical and methodological foundations of the study of the content and specifics of management accounting made it possible to determine such its characteristic features

The increasing complexity of business and the need to make managerial decisions in a dynamic and difficult to predict environment led to the transformation of traditional accounting into a system for processing and analyzing financial information. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions. The main tasks of organizing management accounting are focusing on achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving a given problem, participating in choosing the best option and in calculating its normative parameters. performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis.

According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise.

Management accounting has Western roots and is a novelty in our country. But in the West, this area of ​​practical knowledge has evolved for a long time. In the conditions of the national economy, management accounting has been used for less than a decade.

2. It is impossible to present all areas of analysis in management accounting aimed at solving the problems of a particular organization within the framework of a course project, therefore, the basic areas used in accounting are chosen - cost analysis, analysis by responsibility centers, direct costing.

When analyzing production costs, three-element and two-element cost systems are used. The three-element system is made up of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs. The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

All subdivisions of enterprises are structural subdivisions. Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The budget execution report provides an opportunity to evaluate the activities of responsibility centers

The main purpose of direct costing is to be the information basis for entrepreneurial decisions. The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point.

The approach to organizing an optimal management accounting system at a particular enterprise may be different. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

Bibliography

1. Law of Ukraine "On Accounting and Financial Reporting in Ukraine", No. 996-ХIV dated 16.07.99;

2. Adamov N., Concepts, essence and functions of management accounting//Financial newspaper from 28.05. 2007;

3. Upchurch A. Management accounting: principles and practice. Per. from English. / Ed. I'M IN. Sokolova, I.A. Smirnova. - M.: Finance and statistics, 2002;

4. Golov S.F. Administrative appearance. - K .: Libra, 2003;

5. Drury K. Cost accounting using the standard-cost method. Per. from English. Ed. N.D. Eriashvili. - M: Audit, UNITI, 1998;

6. Desyatkina I.V. Management Accounting. Short course lectures Part 1g. Simferopol, 2006;

7. Ivashkevich V.B. Accounting management accounting. - M: The Economist, 2003;

8. Karpova T.P. Fundamentals of management accounting. M.: Infra - M, 1997;

9. Karpova T.P. Management Accounting. M: UNITI, - 2003;

10. Murymov A.A., Setting up and restructuring management accounting in an organization//Theory and practice of financial and management accounting, No. 3, 2007;

11. Drury K. Introduction to management and production accounting, M: Williams Publishing House, 2001.

ATTACHMENT 1

Table 2.2.

Criteria for making decisions on the volume and structure of production.

Decision Criteria The content of the decision selection criterion Underutilization of all capacities Product coverage rate All types of products (services) are produced with a positive coverage rate: рj – rpj ≥ 0 One bottleneck with full load of the rest

Coverage rate per narrow unit

The choice is made in descending order of coverage rate per unit of narrow revenge:

wj = рj – rpj / vj: tEj; (j= 1,…,n)

Lots of bottlenecks The amount of lost profit

MD =

Symbols: pj - price for products (services) of type j; rpj - planned variable costs of products (services) of type j, wj - specific marginal income per bottleneck unit; tEj - volume of bottleneck consumption per unit j-th production(services); хj is the planned volume of sales of products (services) of type j; MD - total marginal income; хj - volume of demand for products (services) of type j; vj - available to the volume of the j-th bottleneck.

Appendix 2

Table 2.3.

Criteria for making decisions about the lower limit of the price.

Decision Criteria Decision algorithm Traditional assortment Variable Costs and Planned Coverage Rate Additional contract Variable costs, additional variable and fixed costs of production

pz = rpz + Δrpz + ΔKRTz / xz

Additional contract Lost Profit Costs

pz = rpz + Δrpz + ΔKRTz / xz +

Pj – kpj / tEj * tEz

Additional contract Relevant costs with lost profits

Linear programming problem:

xhj ≥xj j = (1,…,m)

xj ≥ 0 j = (1,…,m)

Symbols: pj - price for products of the j-th type; rpj - standard variable costs for the production of products of the j-th type; Rfix - fixed costs; pz - the lower limit of the price of an additional contract; rpz - variable costs for the production of a unit of output; Δrpz - increase in variable costs caused by the execution of the contract; ΔKR - additional fixed costs caused by the implementation of an additional contract (per month); Tz - the number of months in which there are additional fixed costs; xi - volume of the contract; pj is the price for products of the jth type, excluded from the production program in order to fulfill an additional contract; rpj - variable cost of products of the j-th type; tEj - consumption of the bottleneck per unit of excluded product of the jth type; tEz - bottleneck consumption per additional contract unit; MD - general contribution margin(sum for all types of products); xj - the planned volume of sales of products of type j; Tj - available volume of the j-th bottleneck; tij is the need for a bottleneck of type i to produce output of type j; xhj - volume of demand for products of type j.

480 rub. | 150 UAH | $7.5 ", MOUSEOFF, FGCOLOR, "#FFFFCC",BGCOLOR, "#393939");" onMouseOut="return nd();"> Thesis - 480 rubles, shipping 10 minutes 24 hours a day, seven days a week and holidays

Meyrieva Madina Ayupovna. Development of methodological support for accounting and analysis human resources commercial organization: strategic aspect: strategic aspect: dis. ... cand. economy Sciences: 08.00.12 Rostov n/D, 2006 303 p. RSL OD, 61:07-8/1111

Introduction

CHAPTER 1

1.1. Human resources as an object of accounting 15

1.2. Methodological aspects of human resource accounting and the concept of their reflection in the financial statements of a commercial organization 31

1.3. Features of the organization of management accounting of human resources 47

CHAPTER 2

2.1. Study state of the art methodological support for the analysis of the use of human resources of a commercial organization 63

2.2. Features of the analysis of human resources at oil producing and oil refineries 77

2.3. Study of the development of methods of strategic analysis of human resources abroad 93

CHAPTER 3

3.1. Strategic management accounting as a basis for human resource management 108

3.2. Improving the methodology of strategic management accounting of human resources 125

3.3 Development of a methodology for strategic analysis of human resources 139

CONCLUSION 157

REFERENCES 166

APPENDIX 189

Introduction to work

Qualitative economic control involves the effective management of the economic resources of a commercial organization based on the data generated in the accounting system. The modern commercial organization is now seen as more than just a sum of money invested in a business. Increasingly important are human resources, the policy of a commercial organization in the labor market and the accumulated knowledge. This is feasible with the interaction of such management functions as accounting, control, analysis, regulation, planning of human resources.

In strategic management, the concept of human resource management (HRM), which arose in the 80s of the XX century and was transformed into the concept of strategic human resource management, became widespread. The traditional human resource management system does not fully contribute to their optimization and the efficiency of economic entities. In this regard, the issues of improving the methods of accounting and analysis of human resources, focused on making managerial decisions in this area, are being updated.

Accounting data is the basis for making managerial decisions on human resource management. In turn, the strategy and tactics of human resource management put forward requirements for the formation of accounting information in the right sections and angles. In this regard, the development of new non-traditional systems for accounting and human resource management, the study of the problems of improving the quality characteristics and the analyticity of information about them is one of the urgent problems of theory and practice.

Accounting for human resources has its own methodological basis, which is the theory of human and intellectual capital. For the development of the theory of human capital, T. Schultz in 1979 and G. Becker were awarded the Nobel Prize in 1992 on Human Resource Accounting). In 1973, this committee defined human resource accounting as follows ( human resource accounting, HRA) as "the process of identifying and evaluating data on human resources, followed by communication of the information received to interested parties" .

The American Institute of Labor (Work Institute in America, WIA), interprets human resource accounting as follows: “development theoretical foundations, explaining the nature and determinants of the value of people from the point of view of official organizations; development of sound and reliable methods for assessing the value and value of people for organizations; design organizational support implementation of the proposed evaluation methods”.

There are three approaches to accounting for human resources:

Cost approach (cost accounting);

Value approach (taking into account the effect);

Costly and valuable.

However, in the context of the concept of strategic human resource management, human resource accounting is a much broader concept, not limited to accounting for labor and wages. More and more scientists are inclined to think about the need to consider human resources as an asset, and not as an expense.

The cost of hiring labor, the cost of training, training and retraining of personnel, wages are reflected in accounting. In most cases, these costs are treated as current costs. However, Japanese and German companies view personnel costs as a long-term investment with high returns.

The need to address the methodological issues of accounting and analysis of human resources, the lack of practical development of the issues of accounting and analysis of human resources of a modern commercial organization determined the special significance and relevance of the study.

A significant contribution to the study of the problems of the methodology of accounting for human resources of commercial organizations was made by the following domestic authors: Bezrukikh P.S., Bogataya I.N., Breslavtseva N.A., Bakhrushina M.A., Vorobieva.E.V., Geyts I.V. , Kerimov V.E., Karpova T.P., Kondrakov N.P., Kuter M.I., Labyntsev N.T., Nikolaeva S.A., Paly V.F., Sokolov Ya.V., Tkach V.I., Khakhonova.N.N., Sheremet A.D. and others.

The issues of human resource analysis are reflected in the works of such scientists as Barngolz S.B., Boronenkova S.A., Vesnina V.R., Efremova B.C., Kovaleva V.V., Markaryana E.A., Milovidova K.N., Ripol - Saragosi F.B., Fatkhutdinova R.A. and others.

Among foreign authors, it is worth highlighting the research and development of Aaker D., Bernstein L.A., Van Breda M.F., Van Horn J.K., Damari R., Drury K., Matthews M.R., Needles B., Ryan B., Perera M.H.B., Richard J., Stone D., Ward A.K., Helfert E., Hendriksen E., et al.

The Russian Federation uses a cost approach and accounting for human resources, which is not organized in full compared to foreign countries, such as America, Japan, Great Britain, etc. Currently, human resources in accounting are reflected indirectly. Analytical accounting data make it possible to estimate the number of human resources in a commercial organization, wages in the context of each employee, as well as his contribution to economic activity in the form of hours worked and data on the production of products (works, services). In the balance sheet, data on human resources are reflected in the form of labor costs - in the asset balance and accounts payable of the organization to the staff - in liabilities. Form No. 2 “Profit and Loss Statement” reflects data on the cost of products, works, services, one of the elements of which is labor costs.

Human resources are the most valuable assets of an organization, namely the people who individually and collectively contribute to the achievement of organizational goals. A new approach to considering human resources as an object of strategic management accounting is that they are considered as intangible assets, and the process of their use is reflected using cost accounts and depreciation accounts.

Issues of accounting and analysis of human resources in Russian conditions Despite the accumulated foreign and domestic theoretical and practical potential, the problems of developing methods for accounting and analyzing human resources have not been sufficiently studied, which necessitates further scientific research in this direction.

The relevance of this problem, its scientific and practical the importance and, at the same time, insufficient development in Russian conditions, determined the choice of the topic of the dissertation research, its purpose and objectives.

Purpose and objectives of the study. The purpose of the work is to develop approaches to improve the accounting and analysis of human resources of commercial organizations. The set goal determined the expediency of solving the following tasks:

assess existing methodological approaches to strategic management accounting of human resources and substantiate the directions of their improvement;

explore the development of methodological support for the analysis of human resources of a commercial organization;

develop new approaches to improving the accounting and analysis of human resources of a commercial organization.

Object and subject of research. The subject of the research is the methodology of strategic management accounting and analysis of human resources. As an object of study, economic operations carried out in commercial organizations related to human resources are chosen. The object of the practical implementation of the research was OAO Ingushneftegazprom, as well as its branches BGDU Malgobekneft and Karabulak oil and gas production.

Theoretical and methodological basis was formed by studies that make up the conceptual provisions of economic doctrines and accounting of various directions on the problem under study, legislative acts, regulatory materials and intra-industry recommendations.

The study was carried out within the framework of the Passport of the specialty VAK 08.00.12 - accounting, statistics, section 1 Accounting and economic analysis, p. 1.8. Accounting in organizations of various organizational and legal forms, all spheres and industries, p. 1.9 Investment, financial and management analysis.

Instrumental and methodological apparatus. To solve the tasks set, analysis and synthesis, inductive and deductive methods, methods of comparative analysis, vertical, horizontal, coefficient analysis, data grouping, balance methods were used as tools. factor analysis, logical and systematic approaches, observation, dialectical, statistical, used by world science in the knowledge of socio-economic phenomena and allowing the most complete study of the problems under study.

The information and empirical base was formed on the basis of legislative acts and regulations governing the organization of human resource accounting in commercial organizations of the Russian Federation, legislative and industry (departmental) regulations, guidelines and instructions specifying accounting standards in accordance with industry and other specifics, international standards accounting and reporting, periodicals, monographic studies of domestic and foreign economists, data from an analytical study conducted by the applicant based on the accounting data of Ingushneftegazprom OJSC.

working hypothesis. At the heart of the modern model of competitiveness of a commercial organization is the principle of efficient use, preservation and development of human resources, without which it is impossible to develop and successfully implement strategies in this area, while we propose to consider human resources as intangible assets, and reflect the process of their use with using cost accounts and depreciation accounts, and not as expenses, while the costs of hiring labor, training, training and retraining of personnel, wages - as long-term investments that bring high profits.

The main provisions for defense:

1. To make managerial decisions in the implementation of the organization's strategy, the methods of accounting and analysis of human resources must be adequate to it. Our proposed directions for improving the accounting and analysis of human resources involve the organization of strategic management accounting and strategic analysis of human resources at enterprises. As part of the accounting and analytical support for human resource management of an organization, which includes a methodology for accounting for human resources, the concept of reflecting human resources in accounting and reporting, a system for monitoring external and internal environment organizations and methodological support, methods and techniques for analyzing human resources, relevant information about human resources is formed, which is necessary for both external and internal users of financial statements.

2. Human resources are the most valuable assets of a business organization. A new approach to the study of human resources as an object of strategic management accounting is that they are considered as intangible assets, and the process of their use is reflected using cost accounts and depreciation accounts. As experience shows, the most competitive are commercial organizations that make significant investments in education, vocational training personnel, which ultimately leads to an increase in labor productivity and an improvement in the quality of life. Accounting for human resources is able to provide valuable information, contribute to the fulfillment of the function of social accountability of firms to employees and allow control over changes in the quantitative and qualitative parameters of human resources (human capital) in the economy, both at the micro and macro levels.

3. Strategic analysis of human resources is carried out in two directions: a study of the internal environment of the organization, i.e. internal analysis and study of the external environment of the organization, i.e. external strategic analysis, providing for the creation of a monitoring system for various factors. When conducting an external strategic analysis, it is necessary to study the influence of a group of factors: political and legal, economic, sociocultural, and technological. Internal strategic analysis of human resources provides for the analysis of the competitiveness of personnel, the study of human resources costs; existing system stimulation, its compliance with the strategic objectives of a commercial organization, analysis of the state and effectiveness of actions to search, attract and select the necessary employees, the effectiveness of primary training, advanced training and development of personnel, studying the state of training, retraining, advanced training, development of human resources, as well as analysis of the strategy and adequacy of the human resources of a commercial organization to the tasks of its effective implementation.

4. It is advisable to improve the methodology for analyzing human resources on the basis of conducting a strategic analysis in a commercial organization. The essence of the methodology is that the environment of a commercial organization, the competitiveness of personnel are studied, the organization of human resource management is assessed, the strategy and adequacy of human resources of a commercial organization for the tasks of its effective implementation are analyzed, and personnel work, remuneration and motivation systems, the state of internal relations in organizations, etc. Strategic analysis of human resources is carried out in the following areas: 1. Analysis of environmental factors. 2. Analysis of personnel competitiveness 3. Analysis of the planned and actual number, statistical and analytical structure of human resources, personnel costs. 4. Analysis of the strategy and the adequacy of the human resources of a commercial organization to the tasks of its effective implementation.

The scientific novelty of the dissertation research lies in the fact that, from the standpoint of a systematic approach, scientific and methodological provisions have been developed and substantiated, aimed at improving the methods of accounting and analysis of human resources in the context of changing environmental factors for the implementation of a targeted production and financial policy.

The main provisions of the dissertation research, which characterize scientific novelty and are submitted for defense, include the following:

It is proposed to make additions to RAS 14/2000, providing for the possibility of using, as one of the options for accounting for human resources, their reflection as part of intangible assets, which will allow accounting for human resources.

It is proposed to add additional data to the explanatory note to the annual report, allowing more complete disclosure of information on human resources for external users of financial statements:

1) in section 3 "Information on affiliated persons" - data on the amount of wages and the amount of expenses aimed at advanced training as part of information on transactions with affiliated persons - members of the board of directors;

2) in section 6 "Events after the reporting date and contingent facts of economic activity" - information on human resources, including: a) a brief description of the event after the reporting date (conditional fact) and an assessment of its consequences in monetary terms on human resources. An event after the reporting date may be the termination of a significant part of the organization's core activities, if this could not be foreseen as of the reporting date; b) the amount of the reserve written off in the reporting period in connection with the fulfillment by a commercial organization of a recognized contingent liability; unused (overcharged) amount of the reserve, attributed in the reporting period to non-operating income of the organization. The conditional fact of economic activity is the sale and termination of any line of activity, the closure of the organization's divisions or their relocation to another geographical region. Additionally, we are invited to disclose information about human resources. Including the amount of the reserve formed in connection with the consequences of a conditional fact at the beginning and end of the reporting period;

3) in section 7 "Data on the most important reporting indicators by type of activity and geographical sales markets" - information on the costs of human resources, including salary costs and staff training costs as part of the information of operating segments;

4) in section 10 "Dynamics of the most important indicators of reporting and the procedure for calculating analytical coefficients" - additional analytical information about human resources for external users of financial statements, in particular, the qualification coefficient of employees, the utilization coefficient of employee qualifications, the utilization coefficient of the specialization of employees, the coefficient of work experience In the organisation.

An internal company regulation on strategic management accounting of human resources of a commercial organization has been developed, which includes the following sections: General provisions; Assessment of human resources; Depreciation of human resources; Disclosure of information in financial statements, allowing to take into account human resources in strategic management accounting.

It is proposed to use management accounting accounts 31-33 to reflect the costs of human resources: account 31 - “Costs of acquiring human resources”, which includes the costs of hiring staff and wages; account 32 - "Single social tax"; account 33 - "Costs of training", which includes the expenses of a commercial organization for the training, retraining of personnel.

A methodology for the strategic analysis of human resources has been developed and tested on the example of OAO Ingushneftegazprom, the essence of which is that the environment of a commercial organization is studied, the competitiveness of personnel, strategies and the adequacy of the organization's human resources to the tasks of its effective implementation are analyzed, the organization of human resource management is assessed, and also personnel work, reward and motivation systems, the state of internal relations, etc. Strategic analysis of human resources is carried out in the following stages: 1. Analysis of environmental factors. 2. Analysis of personnel competitiveness 3. Analysis of the planned and actual number and statistical and analytical structure of human resources and personnel costs. 4. Analysis of the strategy and the adequacy of the human resources of a commercial organization to the tasks of its effective implementation.

The practical significance of the study lies in the fact that its theoretical and methodological results are brought to practical conclusions and recommendations used in the economic practice of a number of commercial organizations of the Republic of Ingushetia. In the economic activities of organizations, the following developments can be applied:

Refined payroll accounting scheme for human resources;

An updated workflow schedule for personnel records, the use of working hours and settlements with personnel for wages;

An approach to the organization of management accounting of human resources in a commercial organization, which allows creating an integrated system of financial, management and tax accounting;

A methodology for the strategic analysis of human resources, taking into account the specifics of the activities of oil producing and oil refining enterprises.

Approbation of the research results. The main provisions of the dissertation research were reported at interregional, interuniversity scientific and practical conferences held in 2002-2006. Conclusions and results dissertation work are used in teaching the disciplines "Accounting (financial) reporting", "International financial reporting standards", "Economic analysis in industries", "Accounting (financial) accounting" to students of the Ingush State University. The results obtained are applied in the learning process professional accountants at the Center for Advanced Studies of Ingushetia State University, and can also be used in the system of certification, training and retraining of auditors. The main results of the study were implemented at the enterprises of the oil-producing and oil-refining industry of the Republic of Ingushetia: OAO Ingushneftegazprom, NGDU Malgobekneft, Karabulakskoye OGDP. The author published 6 papers with a total volume of 20.16 p.l.

Logical structure and scope of the dissertation. The dissertation consists of an introduction, 3 chapters, conclusion, bibliography, including 266 sources. The work contains 12 figures, 28 tables, 17 formulas and 43 applications.

Human resources as an object of accounting

Thus, on the one hand, we are talking about accounting for a number of indicators that are indirectly reflected in accounting (for example, the number of employees, the amount of time they worked, the amount of work performed1), and on the other hand, about the reflection in accounting of labor costs and payables for payment labor, the budget for personal income tax, extrabudgetary funds etc.

In this case, the object of accounting are - deferred expenses and work in progress.

With the advent of a highly skilled and educated workforce, as well as in connection with the growth of reorganization procedures such as mergers and acquisitions, the issues of accounting for human resources and their evaluation are updated. Accounting data is the basis for making managerial decisions on human resource management. In turn, the strategy and tactics of human resource management put forward requirements for the formation of accounting information in the right sections and angles. In strategic management, the concept of human resource management (HRM), which arose in the 80s of the XX century and was transformed into the concept of strategic HRM, became widespread. A comparative analysis of the interpretations by various scientists of the concept of human resource management and the concept of strategic human resource management is made by us in Appendices 1-2). Under "strategic human resource management" is understood: "actions that influence the behavior of individual employees in the process of formulating and satisfying the strategic needs of the organization." There is an interpretation according to which strategic human resource management is understood as a sustainable scheme for the planned use of human resources and actions aimed at ensuring that the company achieves its goals. All this requires the development of new approaches to accounting for human resources in accordance with the concept of strategic management.

The main emphasis in the management of foreign oil and gas companies is on the efficient use of any resources and, first of all, human resources. The raw material orientation of the economy and the seemingly endless abundance natural resources, instilled in us the habit of believing that our resources are inexhaustible and no effort is required to make their use more efficient. Human resources, like any other, are perceived in Russia as something that can be endlessly used without thinking about their improvement and development. At the same time, the ability of a commercial organization to flexibly and effectively respond to changes in the environment and constantly transform in accordance with them comes to the fore. The competitiveness of a commercial organization in the long term is largely determined by well-trained, qualified and motivated staff.

According to R. Shagiyev and N. Dyakova, the modern model of competitiveness of an oil and gas corporation is based on the principle of efficient use, preservation and development of human resources.

Accounting is one of essential functions management process. Without an established accounting of human resources, it is impossible to develop and successfully implement strategies in this area. Accounting for employees of organizations, wages is an integral part of the accounting system of any modern commercial organization. However, in the context of the concept of strategic HRM, human resource accounting is a much broader concept, not limited to accounting for labor and wages. More and more scientists are inclined to think about the need to consider human resources as an asset, and not as an expense.

In connection with the importance and urgency of problems related to human resources, the American Accounting Association (AAA) created the Committee on Human Resource Accounting (Committee on Human Resource Accounting). In 1973, this committee defined "Human resource accounting (HRA)" as "the process of identifying and evaluating human resource data and then communicating the information to stakeholders." American Institute of Labor (Work Institute in America, WIA),

Study of the current state of methodological support for the analysis of the use of human resources of a commercial organization

h The versatility and versatility of economic and production situations put before analysis labor indicators, many offline tasks. They can be solved using general and particular analytical techniques. To improve the existing methods, to identify the advantages and disadvantages, it is necessary to carry out their comparative analysis.

Considering the place of human resources in the system of economic relations, it should be noted that different authors have different points of view on the system of indicators of human resources.

For example, Savitskaya G.V. determines that the volume and timeliness of the performance of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of the enterprise with labor resources and the efficiency of their use. The main objectives of the analysis are to study and assess the availability of labor resources for an enterprise and its structural divisions in general, as well as by categories and professions; determination and study of staff turnover indicators; identification of reserves labor resources more complete and effective use of them.

Professor Baronenkova S.A. determines that the analysis of labor and wages is focused on solving such management objectives as organizing the recruitment of labor; personnel training; proper organization labor planning the balance of working time; organizing the fight against the loss of working time; regulation of labor, control over deviations from the norms; organization of wages; rational use and the fight against unproductive expenses of the wage fund; labor incentive system; labor productivity, reserves for its increase; analysis of the ratio of growth rates of labor productivity and wages; efficiency of use of labor resources.

The constituent sections of the analysis of labor resources: analysis of the number and composition of the labor force; analysis of the use of working time; labor productivity analysis; analysis of the cost of the payroll fund and the amount of wages; analysis of the ratio in the growth rates of labor productivity and wages; reserves for the better use of labor and wage fund.

Professor Bakanov M.I. and Sheremet A.D. believe that the analysis of the use of labor is an important part of the system of integrated economic analysis enterprise activities. The main tasks of the analysis of labor and wages include: 1) in the field of labor use - the study of indicators of the number, dynamics and causes of the movement of labor, composition, structure, qualification level it, data on the use of working time, labor intensity of products; determination of the impact of the number of workers on the implementation of the plan for the production of products; 2) in the field of labor productivity - a study of the achieved level of labor productivity, its dynamics; determination of intensive and extensive factors of changes in labor productivity; identification of reserves for the growth of labor productivity; assessment of the impact of changes in labor productivity on the implementation of the production plan; 3) in the field of using the wage fund - an assessment of the degree of validity of the applied forms and systems of wages; determination of the size and dynamics of the average wage; study of the effectiveness of existing forms of bonuses; study of the ratio of growth rates of wages and labor productivity; identification of reserves for increasing the efficiency of the use of funds for wages.

We have studied the approaches of different scientists used in the analysis of human resources (Appendix 18).

In the process of analyzing labor indicators, a number of special methods are used. They reflect the specificity of the analysis of labor indicators, reflecting its systemic, complex nature. Consistency in labor analysis is due to the fact that labor processes are considered as diverse, internally complex units, consisting of interrelated parties and elements. In the course of such an analysis, the connections between the parties and elements are identified and studied, it is established how these connections, as a result of interaction, lead to the unity of the process under study in its integrity. The system nature of this kind of analysis is also manifested in the combination, in the aggregate, of all specific techniques based on their own achievements and the achievements of a number of related sciences (mathematics, statistics, planning, management, etc.).

Currently, in the economic literature and practice, the following methods for analyzing labor indicators are distinguished, which can be conditionally divided into two groups: traditional and economic-mathematical (Fig. 2.1.1). The first includes methods that have been used almost since the beginning of analysis. Many mathematical methods and techniques entered the circle of analytical developments much later, with the introduction of computers.

Among the traditional methods for analyzing labor indicators, one can include the use of the comparison method, the grouping method, the index method, the method chain substitutions, balance method.

Strategic management accounting as a basis for human resource management

Strategic management accounting is the information base of strategic human resource management, which registers, summarizes and presents the data necessary for making strategic management decisions by managers of commercial organizations. The organization's strategy defines the global, long-term objectives of a commercial organization.

Any ingenious strategy must be professionally worked out, transformed into a strategic decision, and only then, become a guide to the action of its implementation by managers and staff of the organization. There are basic principles of strategic management of human resources.

The first is the principle of scientific and analytical foresight and strategy development. Wishes and subjective foresight are not enough to develop a strategic decision. It is necessary to analyze the previous activities of the organization, the general situation in the field of its activities and the dynamics of their change. A forecast is also needed, and possibly the development of scenarios for the development of the organization in the short and more distant future.

The second is the principle of taking into account and coordinating external and internal factors of the organization's development. The development of the organization is determined by both external and internal factors. Strategic decisions made on the basis of taking into account the influence of only external or only internal factors will inevitably suffer from insufficient consistency, which, in turn, will lead to erroneous decisions. But strategic decisions must be verified and effective due to their special importance, due to the fact that behind them are the directions of development and the subsequent results of the activities of not only a single person, but also the organization as a whole, on which the fate of many employees depends.

The third is the principle of matching the strategy and tactics of managing an organization. Both a well-thought-out strategy and effective tactics are needed. At the same time, success is possible only if the tactics of the organization correspond to its strategy, and the formation of the strategy takes into account the real possibilities for solving tactical problems.

Fourth - the principle of priority human factor. When developing a development strategy, it is necessary to understand that neither the strategy nor the tactics of the organization can be implemented if they are not perceived as a guide to action by its personnel.

In addition, the personnel of the organization must have the professional skills and qualities necessary to implement strategic decisions. Therefore, one of the main tasks facing the management of the organization is the selection of personnel capable of ensuring the implementation of the adopted management decisions, and in the organization effective management personnel in order to implement the adopted strategy.

It should also be noted that the activity modern organization should be directed, as a rule, to satisfy the market demand formed by the consumer. This is another aspect that confirms the priority of the human factor in the activities of a modern organization.

The fifth is the principle of certainty of strategy and organization of strategic accounting and control. In order to ensure a clear understanding by the staff of the tasks facing them, dictated by the management strategy, it is necessary that this strategy has a specific formulation and is understood unambiguously.

As you know, the practice of managing an organization is based on the principle feedback and the adequacy of the response of the management of the organization to. emerging deviations in the course of the action plans adopted by the organization.

The implementation of feedback is impossible without effective accounting and control of strategic decisions made in the organization. The effectiveness of such a system of accounting and control is also possible only if there are clearly formulated strategic goals and decisions.

In determining the strategy, in our opinion, it is also necessary to take into account the following principles.

The sixth is the principle of matching the organization's strategy to the available resources. If the organization's strategy is not provided with resources, and by resources we mean not only raw materials, materials, components, energy, but also personnel, information, business partners, image, etc., then the implementation of the strategy, no matter how wonderful it may be, turns out to be partially or completely impossible.

At the strategy development stage, it is not always possible to accurately assess the resources that the organization may have in the future. However, predictive estimates must necessarily take place. Only being sure that the resources necessary to achieve the set strategic goals will be at the disposal of the organization, one can begin to work on their implementation.

1. Accounting and analysis. Economic activity as an object of accounting, analysis and control

Economic activity is the activity of individuals and enterprises of various forms of ownership and organization, carried out within the framework of the current legislation and associated with production or trade, the provision of services or the performance of a certain type of work in order to satisfy the social and economic interests of not only the owner, but also the labor collective.

In the internal management system of any enterprise, the decisive link is accounting, which ensures the collection, systematization and generalization of the data necessary for management. Accounting represents the type of activity, the subject of which is information. Accounting establishes the presence, measures and records the results of economic activity from a quantitative and qualitative side.

The purpose of accounting is to streamline information flows for effective use in management decisions and save information for the archive.

Various types of analysis and analysis of economic activity and their results are widely used by a wide variety of stakeholders.

Usually, in economic activity, financial accounting and management (accounting) accounting are distinguished.

1. Financial accounting is based on accounting information, which, in addition to being used within the firm, is reported by management to those outside the organization.

2. Management accounting covers all types of accounting information that is measured, processed and communicated for internal use by management. The division of accounting that has developed in practice gives rise to a division of analysis into external and intraeconomic analysis.

External financial analysis can be carried out by interested parties. The basis of such an analysis is mainly the official financial statements of the enterprise, both published in the press and presented to interested parties in the form of a balance sheet. For example, in order to assess the stability of a particular bank, the client looks at the balance sheets of banks, and on the basis of them calculates certain indicators for comparison with stable banks. But, unfortunately, a complete, comprehensive analysis cannot be done due to the incompleteness and limited information provided in the financial and accounting documentation.

External analysis includes the analysis of absolute and relative indicators of profit, profitability, liquidity of the balance sheet, the solvency of the enterprise, the efficiency of the use of borrowed capital, and a general analysis of the financial condition of the company.

In contrast, internal financial analysis is necessary and is carried out in the interests of the enterprise itself. On its basis, control is exercised over the activities of the enterprise, and not only financial activities, but also organizational ones, and further ways of developing production are outlined. The basis of such an analysis is the financial documents (reports) of the enterprise itself, this is the balance sheet in an expanded form, all kinds of financial reports, not only for a certain date (month, year), but also current ones, which allows you to have a more accurate description of the affairs and stability of the enterprise. The main direction of internal financial analysis is the analysis of the effectiveness of capital advances, the relationship between costs, turnover and profit, the use of borrowed capital, and own funds. In other words, all aspects of the economic activity of the enterprise are studied. Often certain areas of such analysis may be trade secrets.

Analysis of economic activity is one of the main elements of the management of any organization. It serves as a tool for identifying reserves, justifying business plans, as well as monitoring their implementation with a focus on the ultimate goal of the business - making a profit.

1. Each organization, carrying out its statutory activities, performs a number of operations that make up the real business process. These operations include the procurement and storage of inventories, the manufacture of products and the provision of services, the sale of goods, etc.

The real process, expressed in a generalized monetary value, is reflected in accounting. Making a profit is the ultimate economic goal of most organizations. This goal is achieved by the coordinated actions of the entire team of the organization, defined as a set of interrelated elements of the management system.

The control system is characterized by two types of links:

Direct, i.e. influence of the control body on the control object. They are possible if the control body has reliable and sufficient information about the state of the control object;

- reverse, i.e. information about how the object of management reacts to the management impact, what is the effectiveness of the management decisions taken.

The implementation of both types of communications on a daily basis requires the use of a significant amount of information in quantitative terms (on the release of finished products, stocks of raw materials or goods, the number of employees, etc.) and on a specific monetary dimension (on production and management costs, revenue, turnover). Most of this information is provided by accounting.

From the position of management, accounting is a system that provides complete and reliable information about the availability of resources, their placement, costs incurred and results achieved.

The input to the accounting system is operational information about the real process, taken from primary documents. It is used for the day-to-day management of the organization. However, operational information is limited by time or business transactions and does not provide a holistic view of the economic entity. Comprehensive information is formed directly in the accounting process by continuous continuous reflection of the facts of economic activity, processing and transformation of the initial data about them in relation to pre-set management and reporting purposes.

The accounting information system is divided into two:

External - financial accounting;

Internal - management accounting.

The division is not absolute, and there is no clear boundary between types of accounting.

Financial accounting is required by law, it also defines the basic principles and rules for its maintenance and reporting. (for example, the Federal Law “On Accounting”, the Regulation on Accounting and Accounting Reporting, the Chart of Accounts for Accounting for the Financial and Economic Activities of an Enterprise and Instructions for Its Application, etc.).

In addition to financial accounting information, managers need specially prepared data that they use in the process of planning, execution and control. This information is provided by management accounting.

The decision to maintain management accounting is made by the organization itself, if necessary. It is a continuation of financial accounting, i.e. details expenses and incomes by items, cost centers, responsibility centers. Most of the management accounting data is trade secret and are used within the organization in all management functions - in planning, control, analysis.

At the planning stage, accounting data is used to develop private budgets (estimates) and a general (general) budget. When developing a production program or a sales program, accounting allows you to ensure the synchronization of the work of various departments of the organization, determine the sources of financing costs, and offer alternative options. Planning for the current period and for the future is impossible without information about the upcoming material costs, about the expected profit.

Accounting data allows you to control the safety of the organization's property, the validity of the application of prices, the timely collection of receivables and repayment of accounts payable, compliance with financial and cash discipline.

At the end of the reporting period, on the basis of accounting data, reports on the execution of the budget (plan) by each unit are compiled, for which a comparative analysis of the intended and achieved results is carried out. Such analysis reports make it possible to objectively evaluate the work of departments and inform managers about which areas failed to achieve the planned indicators. According to the analysis, the causes of deviations are determined in order to prevent their influence in future work.

Thus, accounting is deservedly called the "language of business", which provides information about the activities of the organization in an economic form that allows it to be used for effective management.

The accounting system is a source of information that provides:

Information about the assets of the organization, financial results its activities, the frequency of reporting on the general financial condition;

Information of an operational-analytical nature for planning, control, management decision-making on future business activities.

“Economic information- such information about the economic activity of the enterprise, which reflects the changing situation inside and outside the enterprise.

“Economic information is information that contains knowledge about economic policy states, economic knowledge reflecting production relations and their manifestations in different areas economy.”

Thus, information is economic if it carries information about economic activity. Of course, it is impossible to draw a precise line between economic information and other types of information. all spheres of life of society in one way or another affect the economy and economic information.

In the process of functioning of a market entity, a decision-making process takes place. Most right decisions, under all equal conditions, will be accepted in the condition of the greatest certainty, since reducing uncertainty reduces the risk of making a costly mistake. Lack of sufficient information leads to an unreasonable decision.

The source of E.i. may be: Reports on the activities of their enterprise. Government reports. Scientific publications. Information from trade and other commercial magazines. Advertising in the media. Information obtained from firms engaged in market research and the sale of their information. Laws, decrees and government decrees, etc.

Essence and the main tasks of accounting are reflected in the Federal Law "On Accounting":

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

This definition reflects:

The main stages of the accounting process (at the beginning, any accounting object is observed, then measured, it is registered, further processing of accounting information for its transfer to users);

The main differences between accounting and other types - statistical and operational. These differences are as follows. Used item limited to business entities. It is narrower than in statistics, which studies, in addition to financial activities, other aspects of social life, but is wider than in operational accounting, which takes into account only certain aspects of the organization's economic activity. Used all information about the property, liabilities and business operations of the organization is reflected, and therefore it must be continuous and continuous, which is not necessary in statistics and operational accounting. Used its objects are necessarily reflected in the valuation, which is also optional in other types of accounting.

Target accounting in relation to information for external users is to generate data on the financial position, financial performance and changes in the financial position of the organization, useful to a wide range of interested users in making decisions.

The purpose of accounting for internal users is to generate information that is useful to the management of the organization for making management decisions.

Main tasks accounting are:

Formation (collection, registration and generalization) of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

Users of accounting information- These are legal entities and individuals interested in information about the financial and property condition of the organization.

The main users of accounting information can be divided into two groups:

1. internal: heads of the organization, founders, participants and owners of the property of the organization, employees of the enterprise;

2. external: investors, creditors, customers, authorities, etc.

External users include:

Users with a direct financial interest: investors, creditors, suppliers, buyers, shareholders;

Users with no direct financial interest: tax authorities, economic management authorities, statistics authorities, audit firms, the public.

Question 2

2. Objects accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities.

According to the composition and functional role, the property of the organization is divided into two groups: non-current and current assets.

According to the sources of education and the intended purpose, the property of the organization is divided into own and borrowed.

The object of accounting are business transactions. A business transaction is any change in the composition of the property of an organization and the sources of its formation. Homogeneous business operations form business processes. The basis of the company's activities are three business processes:

1. Procurement - the acquisition of inventory items necessary for production and management.

2. Production - the fulfillment of the main task of the enterprise - the manufacture of products, the provision of services, the performance of work.

3. Realization - the implementation of contractual obligations to customers and buyers, receipt of proceeds from the sale of products, work performed and services rendered and credited to the current account.

Subject boo. is the business activity of the organization.

Main requirements for bookkeeping:

1. Accounting records of property, liabilities and business transactions of organizations are kept in the currency of the Russian Federation - in rubles.

2. Property owned by an organization is accounted separately from the property of other legal entities owned by this organization.

3. Accounting is kept by the organization continuously from the moment of its registration as legal entity before reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

4. The organization keeps accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts.

Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.

5. All business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions.

6. In the accounting of organizations, current production costs and capital investments are accounted for separately.

7. Compliance with the adopted accounting policy for one year is mandatory for all organizations.

According to the Regulations on the maintenance of used and b. reporting in the Russian Federation, the accounting policy of an organization must meet the requirements of completeness, prudence, priority of content over form, consistency and rationality.

Completeness - reflection in used all aspects of business activity.

Timeliness - a reflection of the facts of economic activity in the used. as they are made.

Prudence - great readiness for used. losses (expenses) and liabilities than possible income and assets (avoiding the creation of hidden reserves).

Consistency - the identity of the analytical accounting data to the turnovers and balances of the synthetic accounting accounts on the first day of each month, as well as the reporting indicators to the analytical and synthetic accounting data.

Rationality - rational and economical management of used equipment. based on the conditions of the household. activities and size of the organization.

When making a decision, external users are dealing with multiple businesses. To correctly define Fin. position of a given enterprise financial statement information should be comparable. This comparability is ensured by the development of standards based on uniform principles for the maintenance of used goods.

Principles- these are the rules for maintaining a used one, adopted as guidelines for action. In the Russian Federation, PBU acts as standards, based on 9 generally accepted principles:

1. the principle of double entry - concl. in the reflection of the household phenomena, facts and operations, predetermined by the use of double entry on accounts, simultaneously and for the same amount on the debit of one account and on the credit of another account. accounts (A=K+O).

2. autonomy - the organization exists as a single independent legal entity. face; the enterprise is not liable for the debts of the founders, the founders are not liable for the affairs of the enterprise; the company's accounts must be separated from those of its owners and employees.

3. monetary measurement - only those transactions that are expressed in monetary terms are accepted for accounting.

4. conservatism (prudence) - involves a certain degree of caution in the process of forming judgments necessary for calculations made under uncertainty, to avoid overstating assets (or income) and understating liabilities (or expenses) - an increase in capital is expected only when it becomes an actual phenomenon, but a decrease in capital when it becomes a probable event.

5. materiality (materiality) - households. facts should be reflected in accounting based on the legal content, as well as on the basis of economic feasibility.

The assignment of this or that fact to insignificant is subjective. An insignificant fact is one that does not affect the financial condition of the enterprise.

6. continuity ( operating organization) - assumes that the organization functions normally and maintains its position in the market for the foreseeable future, repaying obligations to suppliers and consumers and other partners in in due course. This principle makes it necessary to link the assets of the organization with its future profit, which can be obtained with the help of these assets. Of particular importance is the named pr-p acquires in the assessment of the property and obligations of the organization.

7. A sign of value is associated with this avenue. According to this pr-pu, all property and liabilities of the enterprise are valued at their original cost, i.e. the cost, which is determined in accordance with the costs of the enterprise.

8. pr-p accruals - all transactions are recorded as they occur, and not at the time of payment, and refer to the reporting period when this operation was performed (the moment of transfer of ownership).

9. Compliance - the income of the reporting period must be correlated with the expenses due to which the income was received; expenses (income) related to the corresponding income (expenses) recognized in each reporting period are accounted for separately.

Law of the Russian Federation "On Accounting" 1996. consists of 4 chapters and 19 articles.

The law states that the main objectives of the legislation of the Russian Federation on accounting are: ensuring uniform accounting of property, liabilities and business transactions carried out by organizations; compiling and presenting comparable and reliable information about the property status of organizations and their income and expenses, necessary for users of financial statements.

The law defines the norms that managers, accountants and other officials are required to adhere to in all matters of used. and reporting.

Chapter 1 “General Provisions” defines the essence of used, its objects are named, used tasks are indicated, the main concepts used in used are given (synthetic and analytical accounting, head of the organization, chart of accounts, used. reporting).

The chapter contains a set of legislation of the Russian Federation on used accounting: The legislation of the Russian Federation on accounting consists of this Federal Law, which establishes unified legal and methodological foundations for organizing and maintaining accounting in the Russian Federation, other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.

The scope of this Federal Law has been determined. The procedure for regulating used equipment is outlined, according to which the general methodological management of accounting in the Russian Federation is carried out by the Government of the Russian Federation.

The organization of accounting in organizations is prescribed (the heads of organizations are responsible for the organization of accounting in organizations, compliance with the law when performing business operations), the rights and obligations of the chief accountant.

In chapter 2 “Basic requirements for maintaining a used. Accounting documentation and registration” sets out the requirements for maintaining used documents, gives the concept of primary documents, formulates requirements for their preparation; the purpose of used registers is disclosed, the rules for assessing property and liabilities are outlined, and the main provisions for inventorying property and liabilities are given.

Chapter 3 "Accounting statements" sets out the basic requirements for the preparation of financial statements, defines its composition; the concept of the reporting year is considered; addresses and delivery dates b. reporting, requirements for its publication; order, terms and methods of storage of documents b. reporting.

Chapter 4 " Final provisions» liability for violations of the RF legislation on accounting is prescribed (heads of organizations and other persons responsible for the organization and maintenance of used accounting, in case of violation of the RF legislation on used accounting, are subject to administrative or criminal liability). Provides information about the introduction of the Law into force.

Question 3

3. Accounting (financial) is a system for collecting and summarizing accounting information that provides accounting and registration of business transactions, as well as the preparation of financial statements. Financial accounting data is used internally by managers various levels and external users. Financial accounting accumulates information about the property of the organization - intangible assets, fixed assets, leased property, financial investments, cash, other current assets, liabilities of the organization, capital, other sources of property formation.

Management Accounting- designed to collect accounting information used within the organization by managers at various levels. Its main purpose is to provide in full the necessary information to managers responsible for achieving specific production results, solving problems of evaluating business performance. w.u. summarizes planned regulatory, forecast and analytical information; it more fully reflects the accounting procedures for observation, measurement and registration.

In the management accounting system, information on production costs is grouped and accounted for by:

Types of costs (material, labor costs, etc.);

Cost centers (team jobs, workshops, etc.);

Cost carriers - types of products, works and services of this organization intended for sale on the market.

Thus, c.u. is the direction of accounting for an organization, which provides its management apparatus with information used for planning, managing, monitoring and evaluating the organization as a whole, as well as its structural divisions. This process includes the identification, measurement, fixation, collection, storage, protection, analysis, preparation, interpretation, transmission and reception of information necessary for the administrative apparatus to perform its functions.

The objects of management accounting are the 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; internal pricing, involving the use of transfer prices; budgeting and internal reporting.

tax accounting- is designed to collect accounting information that provides accounting registration of taxes and fees for the purpose of objective taxation and tax reporting. At the same time, tax accounting includes carrying out independent calculations or settlement adjustments to used data. for the correct determination of the tax base. Estimated adjustments are made off-system, i.e. without reflection in used corrections obtained by calculation. This involves the development and approval of tax registers designed to systematize and accumulate information, which can be presented in the form of calculations, tables, cards or tax, financial and management accounting registers.

The main functions of the n.s. are:

Collection and recording of primary information necessary for the correct determination of the tax obligations of the payer;

Timely reflection of primary tax information in accounting and tax registers, on accounting accounts;

Correct determination of the amount of the taxpayer's tax liabilities;

Formation of reliable tax reporting;

Control over the formation of tax information and tax reporting.

Thus, tax accounting, remaining an integral part of the used, is a system for collecting, fixing and processing business and financial information necessary for the correct and objective calculation of tax liabilities and the preparation of an organization's tax reporting.

Question 4

4 . In a market economy, the volume of information that arises both within the organization and outside it has increased significantly. The approach to the information system has become different than under the conditions of centralized management. The introduction of computer technologies made it possible to transfer the functions of accounting (accumulation of data, their grouping, calculation of results, etc.) to technology, and in accounting new functions of analysis, evaluation of information, justification for making managerial decisions appeared that were not previously characteristic of it.

In a market economy, the process of managing an enterprise has become much more complicated, which has been granted complete economic and financial independence. Economic independence is to choose organizational form enterprises, type of activity, business partners, in determining product markets, etc. financial independence the enterprise consists in its full self-financing, development of a financial strategy, pricing policy, etc. Consequently, the tasks facing the used system are also becoming more complicated. Boo. The administrative system of today could not satisfy the demands of the modern "market" enterprise. Under these conditions, the emergence of management accounting as an independent branch of accounting activity becomes inevitable.

All used begins to be divided into financial and managerial. At the output of the accounting information system, reports are generated for:

1) external users of accounting information;

2) objectives of periodic planning and control;

3) making decisions in non-standard situations and choosing the policy of the organization.

The prerogative of financial accounting is the preparation of reports of the first group (external reports). The task of management accounting is to compile reports of the second and third groups, the information of which is intended for internal accounting users. information. These reports should contain information not only about the general financial position of the enterprise, but also about the state of affairs directly in the field of production. The content of the reports may vary depending on their intended purpose and the position of the administrator for whom they are intended, for example: analysis of the cost of the product - in order to determine the cost of production; current operational reports of the responsibility center - to evaluate the results of its work; cost reports - for short-term decision making; analysis of estimates of long-term investments - for long term planning etc. Managers need information to help them make decisions, control and regulate management activities. Such information can include, for example, selling prices, production costs, demand, competitiveness, profitability of goods manufactured at the enterprise.

That. the purpose of financial accounting is the formation of complete and reliable information about the activities of the organization and its property status, necessary:

For the preparation of financial statements;

Exercising control over the expediency and legality of business operations and the availability and use of production resources;

Prevention of negative results of households. activities.

It should be emphasized that in the above definition of the purpose of financial accounting, this purpose refers to the organization as a whole (and not to structural units).

Before boo. financial accounting tasks are:

Boo. outside current assets;

Boo. current assets;

Boo. equity;

Boo. credits and loans;

Boo. various settlements (with suppliers and contractors, for taxes and fees, etc.);

Boo. production costs and prime cost of goods, products, works, services;

Boo. income, expenses and financial results.

The purpose of management accounting is the formation and presentation of planned, actual and forecast information about households. activities of the organization to the management personnel of the organization and its structural divisions, necessary for planning, monitoring and managing the activities of the organization and its structural divisions (to help the manager make a managerial decision).

The main tasks of management accounting:

Formation of reliable and complete information about on-farm processes and results of activity;

Control, planning and forecasting economic efficiency activities of the enterprise and its responsibility centers;

Calculation of actual s / s products and its deviations from established norms, standards, estimates;

Analysis of the reasons for the deviation;

Identification of reserves to improve the efficiency of the enterprise.

Index	Financial Accounting	Management Accounting
1. Purpose of accounting	Compilation of the approved financial reporting for external users	Ensuring management processes within the company
2. Freedom to choose accounting methods	Limited by conventional methods	No restrictions
3. Information users	Mainly external users	Management pers-l org-tion and structural subdivisions and performers
3. Accounting system	double entry	Any useful system
4. Mandatory maintenance	Mandatory	Optional: introduced by the decision of the administration
5. Temporal orientation	To the past	For the future
6.Time interval	Usually year (quarter)	Any period of time
7.Meters	Monetary	Any
8. Set of indicators	Defined, accurate. Relates indicators are rarely used.	Not determined
9. The degree of openness of information	Open, available to users	trade secret
10. Information requirements	High accuracy	The speed of provision and the corresponding main. trends.
11. Regulatory body	Ministry of Finance of the Russian Federation	Ministry of Economic Development (at the level of development of recommendations)

General principles of taxation in the Russian Federation are established Tax Code of the Russian Federation.

According to the tax code: “1. A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

2. Collection means compulsory contribution levied from organizations and individuals, the payment of which is one of the conditions for making fees in respect of payers government bodies, local governments, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

1) determines the types of taxes and fees levied in the Russian Federation;

2) establishes the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and (or) fees;

3) determines the main principles for establishing taxes and fees of the constituent entities of the Russian Federation and local taxes and fees;

4) establishes the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees;

5) determine the forms and methods of tax control;

6) establish liability for committing tax offences;

7) establishes the procedure for appealing against actions (inaction) of tax authorities and their officials.

tax accounting– a system for summarizing information for determining the tax base for a tax based on data from primary documents. Tax accounting includes carrying out independent calculations or settlement adjustments to used data. for the correct determination of the tax base. Estimated adjustments are made off-system, i.e. without reflection in used corrections obtained by calculation. The tax accounting system is organized by the taxpayer independently. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head.

The organization can develop independent tax accounting registers or supplement the applicable accounting registers with additional details.

Tax authorities are not entitled to establish mandatory forms of tax accounting documents for taxpayers.

Tax accounting data should reflect the procedure for determining taxable profit. Confirmation of tax accounting data are:

1) primary accounting documents;

2) analytical registers of tax accounting;

3) calculation of the tax base.

Analytical registers of tax accounting - summary forms systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of the Tax Code of the Russian Federation, without reflection in accounting accounts.

Tax accounting data - data that is taken into account in the development tables, accountant's certificates and other documents of the taxpayer, grouping information about the objects of taxation.

Analytical accounting should disclose the procedure for the formation of the tax base.

The correctness of the reflection of the household. transactions in tax accounting registers are provided by the persons who compiled and signed them.

Rice. 10.2. Stages and procedures for organizing management accounting systems Rice. 10.3. The sequence of accounting for operations with the order-based costing method Rice. 10.4. Relationships between costing systems and cost accounting methods Rice. 10.5. Graphical display of the break-even point Rice. 10.6. A complete system of budgets for an industrial organization Rice. 10.7. Structure of the management accounting service

After studying this chapter, you will be able to:

know:

Accounting systems of an organization as an economic entity, their main characteristics;

Basic systems and methods of management accounting;

Principles of formation of responsibility centers;

be able to:

Calculate and analyze the cost of production and make informed decisions based on accounting and management accounting data;

Evaluate the effectiveness of the use various systems accounting;

have skills (gain experience):

Application of methods and ways of organizing cost accounting, costing in order to manage business processes and performance results;

Uses modern ways grouping costs by types, places of formation and centers of responsibility, methods for calculating production and marketing costs, taking into account the characteristics of various types of activities;

Organization of management accounting at the enterprise, control over the results of its responsibility centers.

After studying this chapter, you will have:

The ability to take into account the consequences of managerial decisions and actions from the position social responsibility(OK-20);

Authority and responsibility based on their delegation (PC-2);

Willingness to develop procedures and control methods (PC-3);

The ability to assess the conditions and consequences of organizational and managerial decisions (PC-8);

The ability for an economic way of thinking (in terms of perceiving the economy of an organization through its accounting system) (PK-26);

The ability to evaluate the effectiveness of the use of various accounting and cost allocation systems;

Have the skills of calculating and analyzing the cost of production and the ability to make informed management decisions based on management accounting data (PC-41).

In modern market conditions, the competitiveness and efficiency of each economic entity largely depends on the timely adoption of managerial decisions to change production volumes, product range and quality, its pricing policy. The most important tasks of modern management practice are the development and implementation of decisions aimed at achieving financial and economic stability and efficiency of the organization. The independence of economic entities implies a high responsibility for the management decisions made. The uncertainty of the external environment, its dynamism and instability entail many risks for the organization, which increases the role of economic information in managerial decision-making and justifies the rigidity of the requirements for the information system of the organization.

AT modern conditions in the information field of the organization, as a rule, four accounting systems function, the purpose of which is to meet the information needs of users of economic information at different levels (Fig. 10.1
).

As can be seen from the figure, in Western countries, including the United States, the accounting system includes four types of accounting. In our country, the economic accounting system also includes four types of accounting, each of which performs its specific functions and forms an appropriate block of information. Information generated in the accounting system that has developed in our country can be divided into four main categories:

• information necessary for the operational management of the organization;
• information reflecting the current financial condition of the organization;
• information needed for generalization within a region, industry or country as a whole;
• information generated for tax purposes.

All types of accounting that make up the accounting system of an organization are suppliers of a variety of information necessary for decision-making. At the center of information flows in Russian organizations there is an accounting system, as it allows you to generate information about the real state of affairs of an economic entity. In modern conditions of economic development, the role of reporting data as a source of reliable and objective information on the results of financial and economic activities is significantly increasing.

The information necessary for the operational management of the organization is used by managers of different levels to ensure the current and operational management of resources (microeconomics). The most significant in this system are data on the amount of costs for the production and sale of products, on the cost of a unit of production, on the ratio of the volume of products sold, its cost and profit, on the amount of expected income and expenses as a result of the implementation of planned contracts, transactions, investments, on forecasting the level of profitability of new types of products. This information flow is formed within the framework of the so-called management accounting. Internal economic information contains a commercial secret, its volume for managers of various levels is limited by their direct competence, and access to various types of accounting information is regulated by the performance of functional duties by managers.

Consider the features of each of the types of accounting included in the system of Western accounting (accounting).

Financial accounting performs the functions of system accounting, built in accordance with the principles and norms of international standards. The task of financial accounting is the preparation of financial statements that can be used by both external and internal users. At the same time, external users of accounting information can be shareholders and creditors (both real and potential), suppliers, buyers, representatives of tax services, etc.

Tax accounting provides the organization with information on the correct and full use of tax benefits and determines the choice of accounting policy. Depending on the methods of accounting and asset valuation chosen in it, different indicators of the balance sheet and reporting are formed. To improve performance, the organization seeks to minimize the total amount of tax payments within the law.

Each organization in the conditions of market relations obviously needs analytical operational information that characterizes the rationality of the use of production resources, the expediency of investing in them, the profitability of the economic and financial activities of the organization. These tasks can be solved using management accounting, as evidenced by the existing practice in economically developed countries.

The management accounting system uses all types of information that is collected, measured, processed and transmitted for internal use by management and those managers who can develop and make an informed management decision.

Management Accounting is a system for generating information intended for making managerial decisions aimed at achieving the goals of the entire organization. The development of management accounting is associated with the complication of the structure of organizations, diversification of products, the need to keep a trade secret about costs and profits in a competitive environment.

According to Western and some Russian experts, management accounting is a logical continuation of the development of accounting (financial) accounting, its evolution. However, this statement is not indisputable, since these two accounting systems face tasks that are different in many respects, which is the reason for the differences between accounting (financial) and management accounting, the main of which are presented in the form of a comparative characteristic of accounting (financial) and management accounting in Annex 11.

From an accounting point of view, management and other types of accounting are based on almost the same array of primary data, but represent their different interpretation and implementation in different final information. However, management accounting must be future-oriented, i.e. provide an opportunity, based on previously identified information, to predict the future state.

In view of the foregoing, consider the organization's accounting system as layered structure.

At the first, basic level are: accounting, operational, financial accounting.

At the second level - tax and statistical accounting.

The third level is management accounting.

The primary flow of information falls into accounting, operational and financial accounting. At the level of taxation, as well as statistical summary information is processed according to the rules defined by law (regulations on accounting, tax code RF, international rules accounting, etc.) and transferred external users(shareholders, creditors, state and tax authorities, etc.). Information from the first and second levels, determined by internal regulations (orders, methods, etc.), is transferred to the next level of management accounting. At this level, information is analyzed and transmitted in a certain form. internal users(heads of different levels, founders, participants and owners of the property of the organization). Information at the stage of management accounting should have the property of relevance, i.e. information, passing through the management accounting system, is processed in a certain way, transformed and acquires the necessary and predetermined form.

AT modern economy the fact of the complication of modern economic relations and the mechanism of market relations is obvious, the emergence of new market tools, methods and means of managing economic and financial activities, which together caused the need for additional information that ensures the successful functioning of the organization in these conditions. Significant changes occurred in engineering, technology and organization of production. There are more varieties of the product, methods of its manufacture, options for their combination. The costs and, in many respects, the results of activity now depend not so much on the individual efforts and skills of a person, but on the technical level of production, the productivity of the machines and equipment used. The number of options for solving emerging problems has grown, and the price of an incorrect managerial decision has increased.

Obviously, for internal (intra-company) management, you need new system generating information for analysis, selection and justification of such decisions. There was a need to reorient the main goal of economic accounting to meet internal needs. The expansion of the range of activities necessitated additional information.

Management accounting is sometimes referred to as internal accounting, which includes a system production accounting. Production accounting involves a system for collecting, registering, summarizing and processing information systematized according to certain characteristics about production costs, monitoring their condition and calculating the cost of production. The formation of indicators of the production and economic activities of the organization in the management accounting system is a trade secret of the organization, the secret of the company.

If accounting is considered as a whole, from functional positions, then accounting - a function of production management, which consists in obtaining, registering, accumulating, processing information about the real facts of economic activity, their results, resources used, etc. Such information is necessary for governments at all levels to make informed decisions. The result of the organization of management accounting should be the possibility of obtaining information about the state of each business process at any time in real time. In this case, the operator of management accounting acts as a subject of management accounting, and accounting information acts as an object.

Thus, management accounting is a system for the formation of certain information and its use within the enterprise for making management decisions.

At the same time, it is important to understand that it is in this sense, that is, in the sense of a certain system for collecting and processing information, that the word “accounting” should be used in relation to this activity. The information collected by the management accounting system cannot be delivered by accounting (financial) accounting, as it faces completely different goals and objectives.

Management accounting is the link between the accounting process and enterprise management.

As part of management accounting, rationing, planning, control of the organization's production activities, assessment of the results achieved and development of recommendations for the future are carried out.

Management accounting is an independent direction of economic accounting of an organization, which provides its management apparatus with information used for planning, monitoring, and evaluating the organization as a whole and its structural divisions.

Inventories are one of the important factors affecting the efficiency of production. The stock rate is the minimum amount of material resources that must be in enterprises or organizations for a normal supply process. And for the purpose of a scientifically based organization of supplying production with the necessary material resources production stocks at enterprises are created in a planned manner, and their normalized quantity is determined by calculation within the limits of the need to ensure the rhythmic functioning of the enterprise.

Accordingly, planning professional activity on drawing up cost estimates, monitoring their execution, measuring performance - are necessary for any organization, in whatever area it may exist. Any organization, regardless of the organizational and legal form, form of ownership and type of activity, requires qualified management of human, material and financial resources. The organization of management accounting contributes to the creation of an effective mechanism for such management.

Another important point in determining the essence of management accounting is information analytics. In the management accounting system, information is collected, grouped, identified, studied, i.e. is analyzed in order to develop the most appropriate management decision at the moment for the organization. For example, the efficiency of production activities can be determined according to management (in particular - production) accounting by comparing actual and standard costs and results from the costs incurred.

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

Thus, management accounting is an integral part of the enterprise management system. It is designed to provide a process for generating information for:

• monitoring the efficiency of the current activities of the organization as a whole and in the context of its individual divisions, types of activities, market sectors;
• planning a future strategy and tactics for the implementation of economic and financial activities in general and individual business operations, optimizing 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, calculating the level of profitability of certain types of products, works, services, sectors and market segments;
• adjustments of the adopted managerial decisions during the process of production and sale of products, goods and services, reduction of subjectivity in the decision-making process at all levels of management.

The main principles of management accounting:

1) focus on achieving the set task,

2) the need to provide alternative options for its solution,

3) participation in the calculation of the normative parameters of the optimal variant and in the control of its implementation,

4) focus on identifying deviations from the specified performance parameters,

5) interpretation of the revealed deviations and their analysis.

It is also necessary to observe the general principles of generating information for management:

The principle of advancing data for making managerial decisions,

The principle of responsibility for its consequences.

At the same time, a correct assessment of future expenses and income 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 does not make much sense to keep management records.

One of the requirements of international management accounting standards is its integrity and clarity. Management accounting should be systematic even when it is maintained without the use of primary documents, the system of accounts and double entry. Consistency in this case means the unity of the principles for reflecting accounting information, the relationship of accounting registers and internal reporting, ensuring necessary cases harmonization of its data with indicators of accounting and reporting.

The clarity of management accounting information is ensured by reflecting the results of the analysis of the obtained indicators in the accounting registers, presenting data in the form of analytical tables, graphs, etc. The data of well-organized management accounting make it possible to identify areas of greatest risk, bottlenecks in the organization's activities, inefficient or unprofitable types of products and services, and ways to implement them. They are used to determine the most favorable range of products and works for given conditions, prices and tariffs for their sale, discount limits under different sales conditions and payment to assess the effectiveness of additional costs and the rationality of capital investments. Only according to management accounting, you can choose the best option for solving various production and management problems.

Information is information about persons, objects, facts, events, phenomena and processes that expand the understanding of the object of study. Management accounting information in practice, it often comes down to identifying deviations of actual indicators from calculated ones, and not only in relation to the amount of production costs, but also to deviations in stock rates, prices, payment terms, etc. On the basis of information about deviations, measures are taken to eliminate the causes that cause the excess of actual production costs over the normative ones, loss of profit and property.

Management accounting uses the following types of information:

Quantitative and non-quantitative;

Accounting and non-accounting;

Complete and incomplete.

The requirements for management accounting information are as follows:

Targeting (to specific addressees in accordance with their level of preparedness and hierarchy);

Efficiency (in time, allowing to orient and make a management decision);

Sufficiency (to the extent necessary for a managerial decision);

Analytical (should contain express analysis data);

Flexibility and initiative (ensuring the completeness of information in the face of changing management situations);

Usefulness (to draw attention to areas of potential risk);

Sufficient economy (the cost of collecting and processing information should not exceed economical effect from its use).

Management accounting information is confidential and requires protection, which includes:

• a clear division of personnel with allocated powers depending on the tasks to be solved (the problem of premises);
• restriction of access of employees and unauthorized persons;
• strict restriction of the range of access to information;
• increased requirements for employees in order to ensure the safety of information.

Production information is used in a number of management accounting procedures only as an information base for calculating indicators, standards and financial estimates. Credentials should not be detrimental to management activities, but should be useful to it. Managers use accounting information as an information base in solving problems of managing an organization.

From the point of view of setting up management accounting in an organization, it is necessary to emphasize its universality. Management accounting can be implemented at all enterprises and organizations that have costs and stocks in warehouses, and in the process of their movement through the stages of the production cycle to the finished product warehouse. They include raw materials as a product of extractive industries, Agriculture; materials that have undergone preliminary processing both at the enterprise itself and at others (semi-finished products - blanks, forgings, castings, parts, assemblies, etc.); labor resources - the mass of living labor that the enterprise has at the moment, the use of labor resources in the process of expedient activity and the result of labor.

Management accounting data is primarily intended for the administration of the organization - management personnel, managers, leaders. For each of them, the composition of information is determined depending on the functions performed by him and the position he holds. For managers, for example, the most important information is the amount and rate of return, the adequacy of funds, the cost and profitability of individual products.

The subject of management accounting is the production activities of the organization and its individual structural divisions (segments), called responsibility centers.

In management accounting, there are usually four types of responsibility centers:

cost centers;

Revenue centers;

profit centers;

investment centers.

This classification is based on the criterion of the financial responsibility of managers, the breadth of their powers and the fullness of their responsibility.

Cost center - a structural subdivision of an organization in which it is possible to organize the rationing, planning and accounting of production costs in order to monitor, control and manage the costs of production resources, as well as assess their use. The leader has the least managerial authority. He is only responsible for the costs incurred. A management accounting system measures and records the costs of entering a responsibility center. The work of the cost center is carried out in two directions:

• obtaining the maximum result at a certain given level of investment.
• investments necessary to achieve a given result, to bring to a minimum level.

Revenue Center - a structural unit of the organization, the manager of which is responsible for generating income, but is not responsible for costs. The activities of the head of this center are evaluated on the basis of earned income, therefore, the task of management in this area is to record the results of the center's activities at the output. The objectives of the revenue center are to remain competitive and make a profit.

Profit center - a structural unit of the organization, the head and managers of which are simultaneously responsible for both income and costs. He makes decisions both in terms of the amount of resources consumed and the amount of expected revenue.

The purpose of the profit center is to obtain maximum profit through the optimal combination of the parameters of invested resources, the volume of output, its quality and price. The efficiency of the center is evaluated by economic indicator- profit. Profit growth is stimulated by the correct selection of indicators characterizing the business activity of the unit.

Investment Center- a structural unit of the organization, whose managers not only control the costs and income of their units, but also monitor the efficiency of the use of funds invested in them. They have the right to make investment decisions regarding individual projects. The head of the center has the greatest authority in the management and bears the highest responsibility for the decisions made.

Objects of management accounting:

Costs of the organization (current and capital) and its divisions (financial responsibility centers);

The results of the activity of the enterprise as a whole and the centers of financial responsibility;

Internal pricing, involving the use of transfer prices;

Budgeting;

Internal reporting.

Methods used in management accounting:

Elements of the method of accounting (financial) accounting (accounts and double entry, inventory and documentation, balance sheet generalization, reporting) are presented in chapter 1 of the textbook;

Index method (statistics);

Methods of economic analysis (factorial analysis);

Mathematical methods (correlation, linear programming, least square method).

The economic isolation and independence of organizations objectively contributes to the complexity of their orientation in the system economic ties and growing importance control functions organization. The implementation of this function is provided by management accounting, whose task is to compile internal reports. As already noted, the information presented in them is intended for both the owners of the organization and its managers, i.e. for internal users. These reports contain information not only and not so much about the general financial situation of the enterprise, but also about the state of affairs directly in the field of production. The content of the reports varies depending on their purpose and the level of the manager requesting a specific report.

Management accounting concepts:

1) the fundamental concept is a reliable and conscientious reflection of the facts of economic life, the correspondence of information to the actual state of affairs in the organization;

2) basic concept management accounting - the priority of content over form, which proclaims the priority of economic content over legal form when including various kinds of information in the accounting system.

In accordance with these concepts, accounting principles(Table 10.1).

Name of the principle

Table 10.1

Principles of management accounting

Name of the principle	Disclosure of the content of the principle
1	2
1. Responsibility	The collection and processing of internal and external information necessary to achieve the goals of the organization requires the regular definition of responsibilities and key individual performance of managers.
2. Manageability	Identification of operations that managers can or cannot influence by analyzing, comparing and explaining information when monitoring, evaluating and adjusting production activities
3. Reliability	Should have credibility, completeness, availability, which depend on the source of information
4. Interdependence	The use of both internal and external sources, namely: obtaining information from interacting departments related to sales, supply, production, personnel, finance, etc.
5. Relevance	Timely delivery in a clear, understandable way using as many alternatives as needed to make informed decisions
6. Isolation	Consideration of both individual divisions (responsibility centers) of the organization, and individual management problems
7. Continuity	Permanent formation of the information field of credentials
8. Completeness	The most complete information regarding any accounting and management problem, to select the most effective management decisions
9. Reliability	Validity and reliability of the information used
10. Timeliness	Providing information on demand
11. Comparability	The same indicators for different periods of time or when developing options for action should be formed in accordance with the same principles
12. Clarity	Information in content and form should be clear, relevant and not overloaded with unnecessary details.
13. Periodicity	Internal circulation of information requires determining the timing of the preparation of internal reports for users
14. Economy	The cost of maintaining a management accounting system should be significantly less than the benefits from its operation.