Set up management accounts. Setting up management accounting at the enterprise. What a leader needs to know

What is management accounting and how does it differ from financial accounting? What are the principles management accounting? What are the features of various methods of organizing management accounting in an enterprise?

Hello, regular readers of the business magazine "HeaterBober" and everyone who first looked at our resource! With you expert - Anna Medvedeva.

Everything related to finance and reporting is always difficult and responsible. Today we will deal with the topic management accounting, and also see how it fundamentally differs from financial accounting.

At the end of the article, I have prepared for you an overview of companies that will help you establish management accounting at a professional level.

1. What is management accounting

The primary task of management accounting is to outline for guidance a real picture of the state of the enterprise, help allocate reserves and improve efficiency.

Purpose of management accounting- provide the management of the company and specialists of departments with planned indicators, actual figures and forecast information regarding the activities of the enterprise.

How correct these data are, how effective and justified will management decisions .

Let's define the concept.

This is a technique for preparing and evaluating information about the work of the organization. She shows results economic activity enterprise and is used for management purposes.

What are the principles of management accounting?

• isolation- both the enterprise as a whole and its departments are considered independently of others;
• continuity- information for accounting should be received regularly, and not randomly;
• completeness- the information should be as complete as possible;
• timeliness- data must be provided at the time of need;
• comparability- identical parameters for different time intervals should be formed according to the same principles;
• intelligibility- the data must be presented in a form understandable to the addressee;
• periodicity- external and internal reporting must be generated within the prescribed time frame;
• economy- the costs of the accounting system should be compensated by the benefits from its use.

In order for the implemented management accounting to justify itself, three conditions are necessary: good specialists, active management involvement and dedicated resources.

What does it look like? In small companies, management accounting is set of spreadsheets . With large amounts of information, it is advisable to choose special software product.

Closely related to management accounting income and expenditure budget And cash flow budget ().

2. What are the methods of management accounting - 7 main methods

Because by law there are no clear requirements to management accounting, it is allowed to vary and choose methods and methods that are convenient for a particular institution.

The task of management accounting- Cost estimation and cost control. We have identified the most common approaches to organizing this process.

Method 1. Determination of the break-even point

This term, also called critical point, denotes the volume of products and its sales, at which the organization begins to make a profit from the sale of its goods. That is, income begins to cover expenses.

The break-even point is indicated in units of production or in financial terms.

Method 2. Budgeting

The definition speaks for itself. This method of management accounting helps to allocate enterprise resources as efficiently as possible through careful planning and subsequent control and analysis of deviations from the plan.

Budgeting helps you save money and collaborate smoothly

It is based on the use of data on the economics of the enterprise. Therefore, the most important function of a budget management program is to promote objective analysis and decision-making.

Method 3. Process costing

So-called process method relevant for serial production of the same type of products or when the production process cannot be interrupted for economic or safety reasons.

In the process calculation, the ratio of costs to products released for a specific period is compiled.

Method 4. Project costing

It is used in cases when a product is made by special order.

Costs are calculated for each project or batch of manufactured products:

• for materials;
• payment to employees;
• other expenses.

This method is also called custom.

Method 5. Transfer costing

Transverse method needed in mass production. Here the defining process is the sequential transition of raw materials into the final product.

Groups of production processes form redistribution. Each such redistribution either produces an intermediate product ( semifinished), or completes the entire process and delivers the final product.

Method 6. Normative cost calculation

This method represents the accounting for deviations of the actual cost from the planned one. The calculation of the standard cost is carried out for each type of manufactured product.

At the end of the period, deviations are accounted for:

• negative - excessive consumption of raw materials;
• positive - rational consumption of materials.

A separate item is the accounting for conditional deviations. They appear due to discrepancies in the preparation of calculations, therefore they are both negative and positive.

Method 7. Direct Costing

In fact, this is cost control. the main goal direct costing- divide them into constants and variables.

To make it easier to distinguish the essence of these concepts, we will compile a table.

Fixed and variable costs:

The most significant feature of direct costing is ability to see relationships between production volumes, costs and profits.

3. How management accounting is set up - 5 main stages

Now let's write in detail how to organize management accounting.

For clarity, I have compiled a step-by-step algorithm of actions.

Stage 1. Identification of the main consumers of management accounting data

The main customers and recipients of management accounting information - company executives And members of the board of directors, managers different levels as they make major business decisions.

If it is necessary to state to decision makers the essence of the problem or any plan of action, then The best way - prepare a presentation to present information in a clear and structured way.

Stage 2. Formation of the list of required reporting

Next, it is necessary to form and agree with all interested parties a list of documents - that is, directly reports to be drawn up. For each report, it is determined when and how often it will be submitted - a clear and detailed description is made.

Stage 3. Preparation of a sketch of the methodology

The management accounting system is designed by professionals delving into all the subtleties company activities. Otherwise, there is a risk that the management reporting system will not justify its implementation goals and will not bring the desired results.

What needs to be done at this stage:

• define reporting units and accounting areas;
• develop documents for interim reports and calculation methods;
• determine the methods of entering into the system and processing information;
• ensure effective data control;
• allocate responsibilities between specialists who perform data preparation;
• prepare a test version of the methodology and make test calculations;
• evaluate the feasibility of the developed draft methodology.

Then the prepared model is approved by the company's management.

Stage 4. Implementation of the management accounting methodology

If all previous activities were successful, the management accounting system is put into action.

The implementation of the management accounting project will reveal the shortcomings made in the preparation of the methodology. Perhaps this will turn out to be a heterogeneous approach of various departments to data processing, or inconsistency of information intersecting in different reports, or imperfect software, etc.

There may be other overlays in the interaction of units.

Example

At the enterprise "ChelyabinskStroyMotazh" there were problems with the reliability of information about the sale of goods.

During the test, it turned out that the accounting department entered information into the database in a timely manner about the funds received. Because of this, the closing of the balance sheet for the institution was delayed.

Stage 5. Organization of control over the implementation of the management accounting system

An important part of control is to assess how cost effective selected management accounting system. But first you need to make sure that all the performers are trained, the goals are clear, and there are no errors in the methodology.

In continuation of the topic, we offer some practical advice from an expert.

4. Professional assistance in setting up management accounting - an overview of the TOP-3 companies providing services

Below I present a list of companies that are professionally involved in setting up management accounting in various organizations.

It is worth seeking help from them if there is an understanding of the need to bring the process of enterprise management to a fundamentally new level.

Financial management service offers financial management accounting for small business. Full automation of the functions of accounting for income and expenses, planning finances and controlling all money will help you take your business to a new level of development.

The program does not need to be installed, you can work with the service immediately by going to the main page. The site is designed for maximum convenience - by entering data into the system, you will clearly see the results and plans and fully control your business.

Working with the service will significantly save the money that you spent earlier on correcting the shortcomings of the financial service.

2) GBCS

This consulting company has developed a unique management accounting business model for various institutions. Thanks to it, you will maximize the productivity of management decisions in your company.

The management accounting system, created by highly qualified GBCS specialists, will give you the opportunity to have a real view of the assets and collect information regarding the financial situation of the enterprise.

In addition to the management accounting project, you will be additionally provided with other services: preparation of profit and loss statements, cash flow and management balance sheets. The relevance of the solutions offered by GBCS is an undoubted advantage of this consulting company.

The company has the largest regional network- 49 cities of Russia, Kazakhstan, Ukraine, UAE and Canada. Here they offer modern programs for accounting and management and create opportunities for the successful development of businesses of any industry and scale.

"BitFinance" will help you with treasury and contract management, financial reporting and IFRS reporting.

18 years of experience and professional assistance in achieving results - the most strengths BitFinance, which allowed it to complete more than 2,500 successful projects.

5. What is the difference between management accounting and financial accounting - 5 main differences

In this section, I will talk about the difference between managerial and financial types accounting.

Difference 1. Management accounting is not mandatory for an enterprise

Financial statements limited by clear legal requirements. It is drawn up and submitted to the appropriate authorities, and regardless of whether the management of the enterprise considers it appropriate.

Compiled at the discretion of the administration of the company. This is usually done when the benefits of the data available in the report justify the costs of their preparation, processing and presentation of the report itself.

Difference 2. The degree of openness of information

Financial statements are more open information for a number of companies. For example, the federal law prescribes the publication of financial statements for public companies so that all interested persons can familiarize themselves with them.

Management accounting information, on the other hand, completely closed and for third-party bodies, and even within the company, not everyone has access to it.

Difference 3. Financial accounting should be as accurate as possible.

Financial reporting is serious business. The well-being of the entire company depends on the information contained in financial reports. Therefore, for financial accounting specificity is required and vagueness is unacceptable.

Sometimes, in order to make quick management decisions (if the situation requires it), it is necessary that the data be provided quickly, but there is no time for their complete collection, detailing and reconciliation. Therefore, in management accounting errors are allowed in numbers.

When it comes to decision-making speed, even approximate data is enough, since minor deviations still do not change the solution itself.

Difference 4. Frequency and timing of reporting

For delivery financial statements there are mandatory deadlines. Usually this monthly, quarterly or annual reporting periods. Deviation from the deadlines threatens with penalties.

For prompt decision making modern business an easy-to-use and well-thought-out system for obtaining up-to-date management information is vital. The development of a methodology (system) of management accounting is the creation of an ordered set of interconnected rules and algorithms of actions necessary for the timely collection of reliable data.

Despite the significant differences in accounting methodology in companies operating in various business sectors, it is still possible to single out a certain sequence of stages in setting up management accounting at an enterprise that is suitable for any organization and allows you to create a methodology that best meets its strategic goals.

Accounting work should be carried out as part of a separate project using procedures project management. For successful implementation project, it is advisable to attract specialists qualified in the field of automation of accounting processes. Consider each of the stages of work on.

1. Definition of the task and start of work

First of all, it is necessary to understand what tasks accounting should solve.

• The main consumers of data are identified: as a rule, these are executives and top managers who, in order to make business decisions, need reporting that really reflects the state of affairs.
• The composition of the necessary reports is formed with a description of the necessary indicators and analytics; a deadline for the generation of each report is set.

2. Development of the concept of accounting and planning design work

The basic concept and structure of accounting are determined.

• The concept should answer key questions:
  • whether accounting will be conducted according to IFRS;
  • whether management accounting will be carried out in parallel with accounting;
  • who will control the preparation of accounting data and the closing of the period;
  • what automated system will prepare reports;
• Determination of the stages of implementation of accounting with prioritization; work is planned and specific actions are identified.
• The boundaries of the project are defined: the simultaneous execution of several tasks can be too complex and risky, so it would be wise to highlight the most important areas.
• The work plan is being refined in order to clarify the desired timing for each of the stages, which will effectively control the implementation of the project and its budget.

3. Conducting an analysis of the state "as is"

The individual features of the work of the enterprise and the specifics of management accounting that depend on them are determined; risks that may arise during the implementation of the system are identified.

• The features of current accounting are studied: existing problems in accounting and the possibility of their solution are identified
• If necessary, the design work plan is adjusted with an estimate of the duration of each of their stages.

4. Creation of a sketch of the methodology and accounting model

A management accounting model is being formed; its principal scheme and the previously created concept are transformed into a methodology with the establishment of relationships between the forms of reports, the definition of lists and codifiers of accounting items and the links between them.

• A model for the formation of reporting forms is being prepared; the relationship of reporting elements is evaluated, key areas of accounting and reporting blocks are set, the depth of analysis is determined.
• Interim reporting forms and methods for calculating indicators are being developed.
• Next Setting up management accounting at an enterprise requires the development of a scheme for entering it into information system and places for storing primary data with the development of accounting details, including charts of accounts and analytics, the creation of a general list of business operations with, etc.
• Information control measures and ways to ensure the reliability of accounting with checking the degree of data transparency in the formed accounting model are being developed.
• Creation of procedures for the preparation of information with the functional distribution of responsibilities of the employees responsible for it, determining the timing and procedure for entering data.
• The methodology of management accounting is checked and assembled with a check of the completeness of the created model.
• A test version of the methodology is being prepared with test calculations in order to verify the correctness of the developed methodology.

5. Discussion of the resulting sketch of the methodology

The methodology is presented to specialists - managers and performers who will directly work with the system, and discussed with them. This is necessary to identify its weaknesses and verify the reliability of problem solving.

6. Coordination and approval of the formed methodology

The new methodology should be documented and approved by management. As a rule, this process involves a presentation of the created accounting model with a description of the benefits gained in management accounting.

7. Formation of regulations and documented procedures

The draft procedures developed at the preparatory stage of developing the methodology need to be clarified and formalized in the form of specific regulations, indicating the performers, the period and degree of responsibility of the company that implements management accounting at the enterprise.

8. Introduction

After the successful implementation of the above stages of work, it becomes clear to both the heads of the organization and the project team members what changes need to be implemented in order to launch data collection and reporting procedures according to the developed methodology. The system is being directly implemented and put into commercial operation.

Setting up management accounting at an enterprise is a complex process that requires an integrated approach. The accounting methodology in a company must necessarily have a certain flexibility, which means the ability to quickly modify accounting when changes occur in the enterprise, for example, when a new legal entity appears or departments are transferred from one legal entity to another. will help the company's top management to quickly receive objective information about the state of affairs, which will allow them to quickly make the right business decisions. Therefore, to set up accounting, it is necessary to contact specialized companies that have successful experience in implementing such projects.

Automation solution:

IMPLEMENTATION MONITOR

Specialists of the ITAN company completed work on the translation and adaptation of the management accounting and budgeting model performed on ITAN: Management Balance and 1C: Accounting 2.0 under edition 3.0 of the 1C: Accounting configuration in the Taber Trade company (chain of stores " Girlfriend"). The Podruzhka chain of stores is an active and successful Russian chain of stores

The Etan company has completed the stage of trial operation of the automated cash management system at the Ostek Enterprise CJSC. The system has been put into commercial operation and is functioning stably. All cash flows are reflected in the system, regular input and approval of applications for payments is carried out. Forecasting payments and creating a payment calendar is carried out

ITAN specialists completed work on setting up a management accounting system for the specifics of Terra Auri. As part of the project, the following adjustments were made: The ITAN: Management Balance system into the Customer's 1C:Accounting 3.0. Set up a chart of accounts for management accounting. Management accounting analytics (6 features: CFU, CZ, Project, Article, Counterparty, Agreement) and the rules for filling it out have been set up. Compliance of accounts with RBSU and ex. accounting. set up

The ITAN project team has completed work on automating budgeting in the Aktion media group. As a result of the project, the formation of income and expense budgets and cash flow was automated in the context of items, CFD and projects. The ITAN project team completed work on automating budgeting in the Aktion media group. As a result of the project, the formation of income and expenditure budgets and the movement of funds was automated.

Subsidiary Liebherr Russland initiates comprehensive automation project financial management. The project will begin with the formalization of accounting policies in accordance with IFRS. Currently, the group of companies includes ten industry divisions. The holding company of the Liebherr Group is Liebherr-International AG in Bulle (Switzerland), which is wholly owned by members of the Liebherr family.

The ITAN company won the tender for the automation of the management accounting system in the Yellow, Black and White holding. Read more. ITAN Company won the tender for the automation of the management accounting system in the Yellow, Black and White holding. The management of Yellow, Black and White Group of Companies was looking for a solution on the market that could solve in short time following tasks: Load accounting data from current 1C systems. Implement complex meta

Specialists of the ITAN company have completed work on setting up the ITAN: Management Balance system in terms of management accounting in accordance with the accounting policy of HOMAX GROUP. The ITAN: Management Balance product is integrated into the working base "1C: Manufacturing Enterprise Management". As part of setting up the management model

ITAN and Ginza Project are starting to implement the ITAN: Management Balance program to improve the efficiency of financial management. The management of the Ginza Project holding has decided to introduce an integrated system of budgeting, management accounting

IT department of "MC Raiffeisen Capital" start the process of transferring the company's existing "1C: Accounting 2.0" to "1C: Accounting 3.0". more IT Department of Raiffeisen Capital Management Company, start the process of transferring the company's existing 1C:Accounting 2.0 to 1C:Accounting 3.0. In this regard, in order to maintain the current IFRS accounting system based on ITAN: Management Balance, it also needed to be updated. But keep it

As part of the ITAN financial management automation project, the first stage has been completed - automation of mutual settlements in management accounting. Further, it is planned to finalize operational accounting, comprehensive implementation of management accounting, budgeting and treasury. "Ali

In July 2016, the NPF of Sberbank carried out a planned transition to a new edition of the accounting program: 1C: Accounting 3.0 + 1C: Management of NPF 4.0, in which the ITAN: Management Balance subsystem is built in, this system used for budgeting

Omsan Logistic started cooperating with us in the middle of 2011. The main task was to automate the accounting and reporting system in accordance with IFRS.More detailsOmsan Logistic started cooperating with us in mid-2011. The main task was to automate the accounting and reporting system in accordance with IFRS. The company's management decided to automate IFRS based on the ITAN: Management Balance software product, using

Cooperation between ITAN and Alpen Pharma began with the implementation of the first test case of accounting in accordance with IFRS of the Customer in the ITAN: Management Balance system. Cooperation between ITAN and Alpen Pharma began with the implementation of the first test case of accounting in accordance with IFRS of the Customer in system "ITAN: U

The ITAN company won the tender for the automation of the financial module in the Vipservice holding. The ITAN company won the tender for the automation of the financial module in the Vipservice holding. The following functional blocks will be introduced as part of the Financial Module project: Management accounting Budgeting

In just 2 months, literally from scratch, our ITAN specialists wrote a subsystem for the 1C configuration: Salary and personnel management. Now the system allows the correct allocation of accounting items, with convenient scenario planning of the budget for the year. Additionally, we have included a double check method for the reliability of the correct calculation, therefore, for the effectiveness of financial management. Employees of STS Eventim ru are already successfully working

The design department of the ITAN company completed the first stage of setting up a management accounting system at the Nevsky Transformer Plant Volkhov.

In 2104, the PLPK company decided to automate the management accounting system based on the ITAN software product: Management Balance. The main tasks are to automate cash management, budgeting and document regulations. The management accounting system is planned to be built on the existing standard configuration "1C: Production Enterprise Management 1.3" with the introduction of the configuration "ITAN: Management Balance 2.4" into it. Implementation will be done

The ITAN company has completed the implementation of the standard model according to IFRS of the ITAN: Management Balance subsystem in the QUEENGROUP company. The IFRS model has been installed in the working base "1C: Accounting 8", user training has been carried out, initial balances have been entered. QUEENGROUP is successful Russian company working in the field wholesale sales vehicles, transport services, automotive parts and accessories.

The company "ITAN" begins work on the project of automation of consolidated management accounting and budgeting of the group of companies "AGAMA". The company "ITAN" begins work on the project of automation of consolidated management accounting and budgeting of groups

The ITAN project team completed a project to automate budgeting using a complex economic planning model in retail network Girlfriend. The implementation project was carried out according to the methodology standard project and ended after 6 months. As a result, the budgeting model went through trial operation and Podruzhka formed the budget for 2013 already in new system. In the future, work is planned to introduce the subsystem "Cash management

ITAN specialists automated cash management in Aktion media group. As a result of the “Standard Project”, the following cash management business processes were automated: 1. Setting budget limits for the Central Federal District, budget items and projects; 2. Formation, budgetary control and electronic approval of applications for payments; 3. Formation of the register of payments; 4. Build

"Ochakovsky plant of reinforced concrete products" introduces modern technologies for automation of management accounting on the basis of "ITAN: PROF Management Balance". The implementation is planned by our own IT department. The history of the Ochakovsky Concrete Concrete Plant began in 1990, when an independent enterprise was formed on the basis of workshop No. small firm, in the price list

01/20/2016. Standard implementation of management accounting in "Maguros" More. Cooperation with the company "Maguros" began with the implementation of a test case by ITAN specialists according to the Customer's data. After the implementation of the test case, the management of the company "Maguros" made the final decision on the implementation of software "ITAN: Management Balance". The Maguros company will solve problems

The management of the company "Kholodilnik.ru" decided to introduce budgeting and cash management subsystems based on the "ITAN: Management Balance" system. Implementation will be carried out by Kholodilnik.ru specialists based on standard ITAN models. Kholodilnik.RU is a Russian online store specializing in the sale of all types of household appliances domestic and foreign production. project open

ITAN specialists completed work on setting up a cash management model for the specifics of HOMAX GROUP. As part of the model setup, the following work was carried out: DDS analytics and payment priorities were set up. The DDS budget model has been set up. The types of payment transactions and applications are distinguished. Org set up. structure and routes of approval of requests for payments. The levels of access to applications and sections of the DDS budget have been determined. On the

The ITAN team of implementers has begun work on automating the operational management of cash in the Aktion group of companies. The implementation will be carried out according to the methodology of a standard project, which guarantees successful implementation. The ITAN implementation team has begun work on automating the operational management of funds in the Aktion group of companies. The implementation will be carried out according to the methodology of a standard project, guaranteed

The ITAN company has begun work on the implementation of a standard management accounting model for the ITAN: Management Balance subsystem for the 1C: Trade Management 11.1 configuration in AMARE. The ITAN company has begun work on the implementation of a standard management accounting model for the ITAN: Management Balance subsystem "for the configuration" 1C: Management tor

The accounting department of the NPF of Sberbank turned to ITAN to solve the problems of generating a complex balance sheet “Calculation own funds". Read more. The accounting department of the NPF of Sberbank turned to ITAN to solve the problems of generating a complex balance sheet “Calculation of own funds”. To the report was

In October 2015, the management of NTZ Volkhov decided to introduce an automated system from ITAN. Read more. The financial department of NTZ Volkhov has long considered the ITAN: Management Balance system as a good option problem solving

TEL improves the efficiency of financial management by using the ITAN: PROF management balance system. The implementation will be carried out by the IT department of TEL. Today, the TEL group has its own fiber optic network, which covers the whole of Moscow and the nearest suburbs, with a total length of over

The ITAN company and the Regent holding are launching a joint project to automate management accounting, budgeting and cash management. The implementation will be carried out mainly by the IT department of the Regent holding with the participation of ITAN consultants for training and

The ITAN company has completed the first stage of work on setting up a management accounting system and developing a property management unit for JSC Voentorg. The ITAN company has completed the first stage of work on setting up a management accounting system and developing a property management unit

The Ethan company has begun work on the implementation of a standard management accounting model for the ITAN: Management Balance subsystem for the 1C: Trade Management configuration in trading house"Red Triangle". Trading House "Red Triangle" offers a wide range of rubber-fabric conveyor belts (conveyor belt), as well as other rubber products (sleeves,

In 2011, we started cooperation with Edil-Import. The company was faced with the task of automating management accounting, in connection with which the ITAN: Management Balance software product was purchased. More In 2011, we began cooperation with the Edil-Import company. The company had the task of automating management accounting, in connection with which the software was purchased

The ITAN company completed a project on setting up financial accounting and reporting in accordance with IFRS in the branch of Alpen Pharma - Alpen Pharma Ukraine.

The introduction of an automated accounting and reporting system in accordance with IFRS was carried out according to the methodology of a standard project. The project lasted 4 months, as a result, employees made reports for 2013 in a new program. The introduction of an automated accounting and reporting system in accordance with IFRS was carried out according to the methodology of a standard project. The project lasted 4 months, as a result, reporting for 2013 with

In 2012, the Lendor company acquired the ITAN: Management Balance software product in order to automate the accounting and reporting system in accordance with IFRS. In 2012, the Lendor company acquired the ITAN: Management Balance software product in order to automate the system

"TatSotsBank" held a tender for the automation of the bank's treasury. The bank needed modern instrument on problem solving. More. "TatSotsBank" held a tender for the automation of the bank's treasury. The bank needed a modern tool for solving problems: Budgetary control of BDDS by limits. Formation and approval of applications for payments and their verification for limits. Building a payment calendar. Control

NPF Sberbank has been fruitfully working with the ITAN: Management Balance system since 2013. Implemented and successfully used "ITAN: Management Balance" for the purposes of budgeting, contract management, treasury, accounting for the location of contracts. "NPF Sberbank" has been fruitfully working with the "ITAN: Management Balance" system since 2013. Implemented and successfully used "ITAN: Management Balance" for budget purposes

Implementation of an automated system Implementation will be carried out according to the methodology of a standard project, with a preliminary examination of the methodology for transforming RAS data into IFRS, and its subsequent description in the ITAN: Management Balance system. Synovate Comcon is part of the Ipsos international research network, one of the top three in the global market. Globally, Ipsos is present in 80 countries. In Russia Synovate Comcon and

Launch of a joint project to automate management accounting in the Museum company based on ITAN: Management Balance. The integration of the management system is planned to be carried out with "1C: Trade and Warehouse 7.7". The main activity of the Museum company is tea and coffee for the enterprises of the HoReCa segment.

The Avtobau company turned to ITAN specialists on a recommendation to solve the problems of generating accurate and prompt management reporting. The Avtobau company turned to ITAN specialists on a recommendation to solve the problems of generating accurate and operational management

The ITAN company completed the setup and refinement of the cash management system for the Terra Auri holding. The following settings have been made in the projects: The ITAN: Management Balance system in the Customer's 1C:Accounting 3.0. Set up a cash flow budget model. The document “Monthly payment plan of the Central Federal District” has been finalized for the business processes of the Customer. Types of applications and routes for their approval have been configured. Improved reports on payment

Specialists of the ITAN company successfully completed the project on setting up and automating the financial management system in AKTION-DEVELOPMENT and launched the systems into commercial operation. Specialists of the ITAN company successfully completed the project on setting up and automating the financial management system in AKTION-DEVELOPMENT and launched systems in prom

The ITAN company and the Baltis company signed an agreement on the implementation of management accounting based on 1C: Trade Management and ITAN: Management Balance. The main implementation work has been completed, the system is undergoing trial operation. "Baltis" is a Latvian canned food supplier and wholesaler.

The company faced the task of automating management accounting and budgeting. To implement these tasks, the company's management decided to purchase the ITAN: Management Balance software product. Cooperation with MIR GAZ started in November 2014. The company faced the task of automating management accounting and budgeting. To achieve these goals, the leadership

The ITAN company has completed work on the development of the "Contract Management" subsystem for the tasks of "NPF Sberbank" for accounting business contracts.

The implementation department of the ITAN company completed a project to implement and configure the "Budgeting" subsystem of the "ITAN: Management balance" configuration to automate budgeting PL and generate reports Plan-fact for "STS Eventim.Ru". implementation and configuration of the "Budgeting" subsystem of the "ITAN: Management Balance" configuration to automate budgeting PL and form

Within the framework of the project, the following functional blocks have been introduced: Cash flow budgeting, Treasury, Approval of documents. Client: JSC “V.I.P. Service" / "V.I.P. Service" Project: Automation of cash management on the configuration "ITAN: Management balance" and "1C: Management

The ITAN project team completed the main work on the automation of management accounting in the Aktion media group. The next stage: the launch of management accounting in trial operation. Aktion media group is the leader of the Russian market of specialized and professional periodicals. CJSC "Aktion-Media" and subsidiaries of the media group have long been publishing

The ITAN project team completed a project to automate the generation of management reporting in the Podruzhka retail chain. The implementation project was carried out according to the standard project methodology and was completed in 4 months. As a result, the management reporting system based on ITAN: PROF Management Balance has passed trial operation, and allows you to quickly receive such reports as: OBDR, OBDDS, Report

The implementation of a management accounting system based on 1C trade management 11 and management balance sheet in kpi has been completed. The implementation by Ethan specialists was completed in 4 months. As a result, kpi received modern facility management accounting and management reporting. Coil Products International

ITAN specialists are implementing a standard management accounting model for the ITAN: Management Balance subsystem for the 1C: Trade Management 10.3 configuration at TelecomInvest. Specialists of the ITAN company began to carry out joint work with the Customer on the implementation of a standard model of management accounting for the ITAN: Management database subsystem.

At the beginning of 2013, the Megalex group of companies decided to automate the management accounting system based on the ITAN: Management Balance software product. The main tasks are automation of management accounting, cash management and budgeting. management system

To automate accounting in production, the subsystem "ITAN: Production Accounting" was recommended, which is built into the existing "Texttime" configuration "1C: Trade Management 10.3 + ITAN: Management Balance", and solves the problems of production accounting and costing. Texttime company "works successfully with the configuration "ITAN: UP

Specialists of the ITAN project team completed the project for the implementation of an automated budgeting system in the Podruzhka retail chain. Specialists of the ITAN project team completed the project for the implementation of an automated budgeting system in retail

Millhouse has already implemented a standard IFRS model for generating IFRS statements in USD. Millhouse has already implemented a standard IFRS model for generating IFRS statements in USD. Due to a different from the regulated functional currency IFRS, in accounting there were discrepancies in the amounts for the application of the provisions of IFRS. To solve this problem

The ITAN company has completed work on setting up a management accounting system for the Museum company. The implementation project lasted two months, and as a result, a management accounting model was customized to the needs of the Customer. The ITAN company completed work on setting up a management accounting system for the Museum company. The implementation project lasted two months, and as a result, according to the needs of the Customer, we

Automation of budget management is carried out using the "Budgeting" subsystem, which is an important component of the ITAN: Management Balance software and methodological system. Implemented: 1. Automatic calculation of the cash flow budget based on the profit and loss budget, taking into account payment schedules and cash gap planning.

An important role in the formulation of management accounting is played by the project approach to the problem being solved: creating a project team, determining the stages of work, setting deadlines for the completion of each stage, as well as maintaining project documentation.

This article discusses a step-by-step methodology for setting management accounting, which allows programmers to set a task for automating management accounting in an enterprise. Of course, it is impossible to fully and deeply reflect all aspects of building a management accounting system, so the author outlines a general approach to this issue, as well as some significant points related to the content and sequence of actions when setting up management accounting.
The process of setting up management accounting can be represented as successive steps, consisting of three large blocks (figure).
When describing, we will use the following two terms: As Is - means "as is", i.e. in the form in which the process currently exists; To Be - as "should be", that is, a modified process, in the form in which it should exist.
Let's take a closer look at each of the blocks.

Steps for setting up management accounting

ANALYSIS OF THE EXISTING SYSTEM (AS IS)

Setting up management accounting at an enterprise begins with an analysis of the activities and the existing management accounting system. An enterprise may not have a pronounced system of management accounting, but there must be an accounting system, the analysis of which can reveal a number of management accounting functions.
The definition of the relationship between the system of management and accounting is beyond the scope of this article, here we only note that management accounting should be separated from accounting and act independently. Common to the two systems is only a set of primary documents from which information comes.
Building a business process (As Is). The basis for setting up a management accounting system is the production business process of an enterprise. Management accounting, which is not based on the physical business process of the enterprise, does not function correctly and cannot serve as a basis for making management decisions.
This step is often ignored because it seems to specialists that they know the processes thoroughly own enterprise. But even the heads of workshops, who know their area of ​​work thoroughly, after formalizing the business process, noted the usefulness for themselves, since some points were new to them. This is due to the fact that a large number of employees are involved in ensuring the functioning of business processes, each of which focuses on its own area of ​​work. A formalized business process allows the project team to access the complex knowledge of many manufacturing specialists.
In the course of building a business process of the main activity, production workers must necessarily take part.
Should be avoided next error: communicate with specialists who do not carry out the analyzed process. For example, many business economists believe they know the process because they operate on actual credentials. When conducting interviews, they can competently talk about how activities are carried out at a particular production site, however, they present the process in the form in which it should function, and not in the form in which it is actually carried out. With a more detailed study, communication with local production workers, you understand that many communications are broken and the process, constantly changing, has taken a certain form that can be analyzed only based on the knowledge of production specialists directly implementing the process.
There are many standards for building business processes, however, according to work experience, the most acceptable IDEF0 standard can be distinguished.
This standard is simple and intuitive even for an untrained person. It is studied quite quickly, but at the same time it contains severe limitations that allow you to “put together” the vision of a large number of employees and present it in a single format.
Drawing workflow (As Is). As part of building a management accounting system, only the document flow related to cost and income accounting is analyzed. These are all primary accounting documents in production: waybills, limit-fence cards, acts, orders and other documents reflecting the specifics of individual businesses, such as blending sheets for wine production, waybills for equipment for Agriculture etc.
The analyzed workflow also includes all summary documents and reports created on the basis of primary data. The documents of the highest level are three forms of financial reporting, built on the basis of management data: balance sheet, income statement and cash flow statement.
There is no need to analyze and include in the management accounting system the document flow associated with contractual, personnel accounting, specific documents accounting(order journals, accounting statements, etc.). The document management system is inextricably linked with the physical business process of the company.
Building a workflow table. For a detailed study of the routes of movement of documents, participants in the document flow and the information entered into the documents, the following data are systematized: the names of all primary documents indicating the process as a result of which the document was drawn up, the purpose of the document, the compiler, the number of copies, from whom and to whom the document is transmitted and to which terms, as well as what information and by whom is entered into this document. The information is best presented in a tabular form, where the rows indicate the documents, and the columns represent the specified characteristics.
Many documents have several participants in the workflow: one employee can be the compiler of the document, other employees can enter information, and the manager can approve. All these aspects should be reflected in the construction of the workflow.
Analysis of work with primary documents. At the next stage, primary accounting forms are analyzed. The main task is to determine the methodology for filling out the document, the calculations carried out with the data contained in the document, the scenarios for filling out documents. Each primary document contained in the workflow table is processed.
Should Special attention pay attention to the specific documents inherent in each individual business. Specific documents often have features that you need to be aware of in order to develop a correct accounting system.
Learn how to calculate costs and internal reporting (As Is). The study of the cost calculation methodology is based on the analysis of accounting (or management) entries responsible for the distribution of costs between cost centers and the calculation of the cost of individual types of products.
Of course, the ideal case is when the cost calculation methodology is contained in the approved accounting policy of the enterprise, however, in the vast majority of enterprises, this information is not formalized and requires clarification through interviewing accountants.
The main required information is data on the structure of cost centers (cost centers), as well as a complete list of calculation objects, which are both finished products and all semi-finished products for which production costs are calculated.
Existing at the enterprise method of distributing the costs of auxiliary workshops, as well as the basic indicators of the redistribution of overhead costs of the main divisions by type of product, is analyzed. Ultimately, the procedure for the formation of the actual unit cost of production is determined.
As part of the study of internal reporting, existing reports provided to enterprise specialists are analyzed. The analysis indicates the data contained in the report, the frequency of the report and to whom the report is sent.
When studying the reporting system, the information contained in the reports and the consumers of this information are analyzed.

STATEMENT OF REQUIREMENTS FOR THE MANAGEMENT ACCOUNTING SYSTEM

After analyzing the existing accounting system, the key step is to set requirements for the future management accounting system.
First, it is necessary to determine the main goal of setting up accounting, for example: correct calculation of the cost of products, receipt of high-quality information for making management decisions, and others. For example, some enterprises, through the introduction of a management accounting system, want to strengthen control over the expenditure of certain resources, to justify the spending rates adopted by the enterprise. Of significant interest is such a goal as personalization of responsibility for certain areas of activity.
It is necessary to identify the consumers of management information and assess their needs. The list of management accounting requirements should be detailed and cover almost all milestones of the future system. Here are just a few of them:

• the degree of detail of cost accounting by type of product;
• the procedure for redistributing the costs of auxiliary units;
• determination of the accounting period;
• degree of accounting automation and information entry points;
• exact definition of cost items debited to accounts 23, 91, 92, 93, 94;
• determination of the structure of the three main financial documents (balance sheet, income statement and cash flow statement);
• definition of the chart of accounts;
• determination of the main users of the system and their requirements for the information provided;
• others.

BUILDING A MANAGEMENT ACCOUNTING SYSTEM (TO BE)

After the requirements for the created management accounting system are determined, the stage of creating the system begins.
The following three tasks should be carried out in parallel and iteratively, as they are interdependent: finalization of primary documents, creation of a cost calculation methodology and creation of requirements for a reporting system.
Finalization of primary documents (To Be). In the process of finalizing documents, a change in the movement of documents, forms of primary documents and a revision of the participants in the document flow process are carried out. Finalization of primary documents is reduced to setting up the workflow in such a way as to provide an automated management accounting system with all the necessary primary information for making calculations.
The document flow is analyzed from the point of view of the following characteristics: the sufficiency of the data entered, the employees entering information into the documents, the frequency of compiling the document form. Any of the listed parameters that do not meet the requirements of the created management accounting system must be changed to ensure the correctness of the calculations carried out on the basis of data entering the accounting system.
The next step is responsible for the calculations, which should be done in parallel and set requirements for the information content of primary documents. Each document in the automated management accounting system generates a number of entries, therefore, all operations that can be described by the primary document, as well as all entries that are made during each operation, must be indicated.
It should be said that the management accounting system must necessarily be based on the system of accounts. Filling the system with data is carried out using postings. To provide the required data detailing, analytics is introduced for all cost accounts.
All cost accounts have analytics that provide data on cost centers, cost objects, line items, and activities. Each primary document must be described taking into account the postings that it generates, indicating the possible values ​​of the analytics of the corresponding accounts.
Creating a costing methodology (To Be). The cost calculation methodology describes the actions that are carried out with the data accumulated on cost accounts. An algorithm for distributing the costs of auxiliary departments to the main departments, a method for distributing overhead costs by type of product using basic indicators, as well as a method for forming the unit cost of production are described. The key elements of the costing and costing methodology are: the settlement period, cost allocation bases and costing objects.
This step is the most difficult and responsible. The process of creating a methodology for costing and costing is complicated by the fact that for various kinds businesses are different. The issue of creating a methodology for costing should be considered only in relation to a specific type of activity, taking into account the characteristics that exist in the enterprise. At the same time, it is better to be guided by the standard recommendations for costing offered for various industries.
Creating requirements for a reporting system (To Be). The reporting system is the final stage in setting up management accounting. key point is the definition of users of the automated management accounting system. Once the users are identified, it is necessary to understand what information is required and determine the frequency of its provision.
We will classify reports as follows:

1. Resource movement reports - contain status and movement data material assets by warehouses.
2. Cost reports - provide information on all types of costs by elements and articles, places and cost objects.
3. Production reports - contain information about the technological aspects of production.
4. Sales reports - contain data on the sale of products and services to third-party counterparties.

Reports on the movement of resources allow you to obtain information about the availability of inventory on any of the cost centers at any time and about the write-off of goods and materials from one cost center to another for any time period.
Cost reports are the most significant in the entire reporting system, they contain the following information:

• costs for items and cost elements for each cost center at the end of the reporting period (month, quarter, year);
• costs by cost objects for each cost object on which resources were spent (equipment repair, construction works by objects, etc.);
• preliminary cost estimates at the end of the month for all types of products manufactured in a given month;
• full actual costing for all types of products at the end of the year;
• profit and loss statement for the company as a whole.

The table provides an example of requirements for a reporting system.
Design Documents
The result of the work of the project team must be two documents:

• draft regulation on management accounting and
• terms of reference for programmers to automate management accounting.

Requirements for reports on the example of wine production

The draft regulation on management accounting contains all the information necessary for the employees of the enterprise to arrange the filling of primary documents, and workflow to provide the automated management accounting system with the necessary data:

• description of business processes of the enterprise;
• description of the workflow by divisions of the enterprise;
• a description of the primary documents with the presentation of forms, an indication of those responsible and the algorithm for filling out each document;
• method of distribution of costs and calculation of the cost of production;
• management reporting system.

The consumers of the draft regulation on management accounting, ultimately, are the employees of the enterprise that ensure the functioning of management accounting. This document is only a project, as it must be tested, corrected and implemented at the enterprise in all forms of work with the provisions of the enterprise.
The terms of reference for programmers contain specific data required to describe the operation of the management accounting system in terms of ensuring data integrity and making calculations. This document contains:

• reference books;
• an indication of which data from primary documents enter the automated accounting system;
• description of the calculation method;
• report formats indicating the data source.

consumer this document is a team of programmers.

CONCLUSION

The management accounting system consists of three components: a system of primary documents that provide the accounting system with data, a cost calculation methodology that contains algorithms for distributing and recalculating costs, and a reporting system responsible for providing data contained in the accounting system.
All three components are interconnected, since without ensuring the required detail of the data entered into the primary documents, it will not be possible to apply the correct cost calculation algorithm, and without specifying the form of a specific report, the data contained in the system will not be available to the user. Therefore, when setting up management accounting, it is very important to ensure the relationship between the forms of primary documents, the methodology for calculating costs, as well as the system of management reports.
It is necessary to unequivocally determine the further automation of the process: who and by what means will implement automation.
It should also be remembered that the management accounting system must be consistent with the budgeting system, otherwise it will be impossible to track the implementation of planned indicators.
The approach to setting up an automated management accounting system described in the article is universal and can be applied to enterprises of any size with varying degrees of detail.

A. V. Firsov, CJSC "InKoma, Ltd"

Firsov Alexander Viktorovich,
Deputy General Director for Management Accounting
CJSC "InKoma, Ltd"

1. Accounting and business

"If you think competence is expensive, try incompetence"

Johan S. von Holstein, founder of IkonMedia Lab

1.1. What forces modern managers to pay more and more attention to management accounting

A Russian manager in market conditions needs a large amount of information to manage a company. In particular, the manager must:

On the one hand, to reduce prices as much as possible in order to maintain and increase sales volumes, on the other hand, to control the cost price so as not to sell at a loss;

buy as cheaply as possible with the fastest delivery and at the same time not lose quality;

produce (sell) what gives the maximum profit, and stop the production (sale) of what does not bring profit,

· to occupy those market niches that are being vacated, and compete hard or retreat where it becomes difficult to work;

Ensure timely receipt of money and timely pay salaries and suppliers so that the business does not stop;

invest the released funds so that they bring maximum profit;

quickly respond to changing environmental conditions (changes in prices, delivery times, exchange rates, demand, supply, bankruptcy of suppliers and customers, bankruptcy of banks), while maintaining the stable operation of the enterprise, etc.

1.2. Management Goals

One of the main tasks of the manager is making decisions based on the information received, as well as monitoring the execution. decisions taken. It is equally important to ensure the reliability of the information received.

In the classical theory of management systems, the process of system management is the process of comparing what is obtained at the output of the system with what was planned to be obtained at the output, and creating control actions on the input of the system in order to appropriately correct the output parameters.

If closed system(not receiving other influences, except for the managers), then it is easier to manage it.

For open system essential is that, in addition to the control object (manager), it can be affected by uncertain external factors. In an open system, the result of managerial actions may differ from the expected.

In addition, the control object itself may be little studied, and the relationship between the impacts and the result may not be identified.

Accordingly, the manager's plans may not be fully achieved, or achieved with the consumption of more resources than planned.

If the object of management is a business structure or entity, then manager's plans can be conditionally divided into: short, medium and long term.

It is very important in business management to answer the question - what are the long-term goals of the business, what should the company ideally strive for?

In classical business theory, it is believed that the long-term goal of the company is to maximize the enrichment of the owners of the company in the long run.

If in practice we have to talk about long-term plans, then it is best to start discussing them with a discussion of the company's goal. (missions)- a concise definition of what the company is striving for in the long term, what resources it plans to use for this, and by what means the company is going to achieve these goals.

Preparing the mission allows you to formulate the main points necessary for managing the company.

1.3. How to move towards the goal

The long-term goal (mission) formulates the main features of the company that must be taken into account when designing, implementing and accepting a management accounting system.

If the purpose of the company is not defined, or if it is not known, then it is assumed that the mission is the maximum possible enrichment.

To move towards the goal, you need to know all aspects of the business. In this case, you should control:

Is the company heading in the right direction?

Is she getting closer to her goal?

how much it deviated from the planned indicators,

What and how efficiently the resources were used.

All companies keep accounting records. They are forced to do this by the legislation and the need to calculate and pay taxes, to submit reports on the payment of taxes.

Accordingly, one of the sources of information for decision-making can be accounting data. The faster and more carefully accounting is carried out, the better the information provided and the decisions made. However, the manager cannot rely 100% on accounting data.

1.5. Accounting and company management

At first glance, it may seem that the company can be managed according to accounting data. After all, it reflects both elements of income (revenue) and elements of expense, and profit and the state of the company's assets and liabilities. However, there are several factors Russian specifics that make it difficult to use accounting data to manage a business:

1. Accounting for costs and sales in Russian accounting is based on specific documents. Accordingly, not all facts of economic activity are reflected in the costs, but only those for which, firstly, there are Required documents, and, secondly, only those documents that are correctly executed. As a result, three major problems arise:

a. Delay in receipt of the document. Documents from third-party organizations (acts, invoices, waybills) may arrive at the company with a delay. Accordingly, the fact of economic activity may be reflected in the system with a delay.

b. Inconsistency of the document with formal rules. Documents that do not meet the formal filling requirements are not taken into account in the system.

The fact of economic activity and its reflection in the system may not correspond to each other for the following reasons:

openness of the list of requirements for filling out primary documents,

vagueness and ambiguity of filling requirements,

· constantly becoming more complicated requirements for filling out primary documents.

All this leads to the fact that if there is a document, the fact of economic activity may not be reflected. A typical case: the service is received, the act is signed and sent to the contractor, but the original of the act has not yet been received from the contractor, there is only a copy sent by fax. In this case, the accountant, based on the norms of accounting legislation, is not entitled to reflect in the accounting the actual fact of economic activity - the consumption of the service.

c. Document processing delay. Processing of primary documents by the accounting department can be carried out in batch / emergency mode before reporting. Accordingly, the fact of economic activity may be reflected in the accounting system with a delay.

2. The chart of accounts basically contains the idea periodic calculation / reflection / closing of profit and loss. Accordingly, the accounting of income and expenses is carried out in several stages, using intermediate savings accounts closed with one amount. These accounts are closed once a month, quarter or year, and the amount from them, as a rule, is transferred in one transaction to the next account, which is also closed, etc. Such a procedure does not allow using the profit and loss account in on-line mode for continuous analysis of income and expenses both in total and in various sections, as well as conducting on-line comparison of plan / fact in various sections.

3. Continuous costing cannot be entirely based on accounting, because accounting is based on periodic debriefing.

4. Business dynamics.

Some of the listed problems (points 1-2) exist only in Russia and do not exist in generally accepted accounting practice (GAAP - generally accepted accounting practice) due to the fact that it is allowed to introduce your own amendments to accounting for a more reliable reflection of the facts of economic activity. Such amendments (accruals) are considered so natural in accounting that they are taken into account on an equal basis with other expenses when calculating income tax.

Generalization of GAAPs of different countries (mainly UK GAAP and US GAAP) are called to become International Financial Reporting Standards (IFRS).

The fact that financial reporting according to IFRS standards is increasingly conquering the world, and allows you to more accurately reflect the results of financial activities, attracts Russian leaders. Many Russian managers express a desire to prepare financial statements in accordance with IFRS, not so much because it allows foreign investors to see the real financial performance of the company, but because it allows the leaders of Russian organizations themselves to see more reliable results of the company's activities.

1.6. IFRS and GAAP as a panacea

Accounting, or rather reporting, according to Western or international standards has a number of advantages over Russian Financial Reporting Standards (RAS) for making financial decisions, because:

It is allowed to use non-originals and formally incorrect, but essentially correct primary documents (waybills, invoices, expense documents, etc.) according to the principle “content is more important than form”,

free use of internal documents is allowed when accounting for company expenses (notes, calculations, estimates, etc.),

financial profit is calculated first, taxable profit is secondary,

It is allowed to focus not on the legal essence of the document, but on its actual essence according to the principle “de facto is more important than de jure”,

the company is allowed to independently decide to which period to attribute certain expenses, when and how much debt to consider irrecoverable, what reserves to create for the depreciation of assets,

allowed to have own plan accounts,

It is allowed to have an accounting year different from the calendar year,

financial, management and accounting are brought as close as possible due to the introduction of special amendments, assumptions and reserves into accounting and financial accounting,

· there are no prohibited account correspondences, etc.

Such financial statements may be of interest to managers, since reporting according to Western standards more accurately reflects the results of financial activities and is more suitable for making managerial decisions.

In this regard, many organizations became interested in Western financial reporting standards, began to attract relevant specialists and began to strive to present their statements not only in accordance with IFRS, but also in accordance with IFRS.

The demand for specialists capable of independently converting the company's RAS data into IFRS data has increased. The market began to demand programs that allow keeping records according to Russian standards and reporting not only in accordance with RAS, but also in accordance with IFRS.

1.7. IFRS - accounting or reporting?

An important question in which there is still uncertainty.

Accounting is a process, reporting is a periodic presentation of the result activities. Uncertainty arose due to translation from English.

The translation of the word Accounting means first of all a process, and only secondarily - reporting. Uncertainty was introduced by the English-speaking countries themselves, when they began to call their standards for the preparation of financial statements IAS (International Accounting Standards). The name International Accounting Standards can be understood both as "International Accounting Standards" and as "International Financial Reporting Standards".

The last version of the translation was adopted in Russian, and it more accurately reflects the essence of what is described in the IASs. The mistake in the title was quickly recognized by the authors of international standards themselves. New standards since 2001 are already designated not as IAS 1, or IAS 2, but as IFRS 1, IFRS 3. Where the abbreviation IFRS stands for International Financial Reporting Standards. At the same time, comments on the standards began to be designated not as SIC 1, SIC 2, but as IFRIC 1, IFRIC 2.

So it was clearly formulated that international standards do not apply to the accounting process.

In addition, it should be noted that:

· IFRS are the basis for building not managerial, but financial statements.

· IFRS reporting is intended not so much for the management of the company, but for investors, creditors, shareholders.

IFRS cannot and will not seek to replace .

Management accounting has its own standards and rules. In particular, this is the US Institute of Management Accounting, which develops a system of provisions for management accounting (Statements on management accounting - SMA).

The name of the specialty Management accountant, widely used in the West, has not yet been unambiguously translated into Russian. It translates both as "Management Accountant", and as "International Reporting Specialist" and in other combinations. The different translation shows the difference in Russians' understanding of what an accountant should do.

2. General aspects of management accounting

There are many questions and problems that the Russian leader faces. Let's name some of them:

1. Cost, profitability, prices.

To be profitable company should:

Sell ​​what is profitable at the appropriate price;

Reduce the price of what is not for sale and does not bring profit at all;

Stop doing activities that are not profitable.

2. Budgeting.

Any organization needs to plan its activities before its implementation, both in monetary and physical terms. In the process and at the end of the activity, it is necessary to compare the achieved results (terms, volumes, quality) with the plan and the amount of resources spent on this.

It is customary to distinguish:

a) planning the movement and use of resources.

b) planning and analysis of the profitability of the entire company.

Especially in budgeting, we can highlight the analysis of the movement of resources:

· cash,

fixed assets,

· human resources,

· transport,

inventory items,

the premises,

computer networks and Internet access,

communication, etc.

In market conditions, one of the most important are monetary resources. Accordingly, it is necessary that the company does not get into a situation where it cannot function normally due to an elementary lack of funds (to settle accounts with suppliers and creditors, pay salaries, taxes). Any organization needs to plan not only income and expenses, but also the movement of cash and their equivalents.

Such an analysis must be carried out as accurately and frequently as possible.

3. Motivation

In order for the company to achieve the highest results, it is necessary that employees are motivated to increase productivity and achieve results with a minimum consumption of resources. The Right Motivation is possible only when the results of the activities of a particular employee or department, their contribution to achieving the result, the amount of resources consumed, were adequately assessed and rewarded.

4. Asset Accounting

For normal functioning, a company must have information not only about what assets it has, how much they have lost or increased in value, but also more detailed information.

If this is a debt of clients, then what is it in terms of amount and timing.

If it is goods and materials (commodity assets), then information about:

What value do these assets represent and what kind of financial inflow could they give,

where these goods and materials are currently located,

What state are they in?

Who is responsible for their safety, etc.

If these are means of production, then:

What is their value

· what kind of productivity they have (what cash inflow they can give or how much material can be processed by fixed assets), etc.

If it is fixed assets, then:

their initial cost

depreciation/depreciation,

status, location,

possible future cash inflows that they could provide,

history, etc.

5. Accounting for liabilities

It is necessary to take into account the settlements with the founders and creditors.

If this is a short-term debt, then you need to know:

what is it caused by

What are the repayment periods

What are the priorities in its repayment,

what is the relationship with the creditor, and

Are there any delays in payment?

If these are long-term loans, then:

their history,

What is their legal basis

What are the interest rates on the loan

conditions for early repayment, both at the initiative of the company and at the initiative of the creditor,

· possibility of restructuring or deferment, etc.

6. Document flow

In any company, there is an opportunity to influence not only the beginning of the process, but also its movement by making decisions and issuing, signing or suspending documents. Accounting for the movement of documents, their passage through various stages is one of the accounting needs in the organization. Maintaining a database of documents, contracts, invoices, etc. may be part of such accounting.

Business circumstances are constantly changing. Such environmental influences as:

checks by external authorities,

fines,

litigation,

Ruin of suppliers and customers,

changing relationships with suppliers and creditors,

changes in exchange rates,

changes or recalculations of taxes, tariff rates, excises, prices for raw materials and energy resources, etc.

It is impossible to predict in advance, but it is possible to assess their risk and consequences for the business.

The likelihood of an external impact and its consequences should be taken into account.

Any action may lead to ambiguous results, and all relevant risks must be taken into account.

8. Separation of areas of responsibility

It is necessary to know how the activity of this or that person/department affects the activity of the company, which person is responsible for this or that direction of the company's activity or the final result, in whose competence to solve this or that issue or problem. Constant control and redistribution of areas of responsibility is one of the important duties of a manager.

9. Critical Path Analysis

Any sequence of actions can be accelerated. In order to understand which activity reduction will lead to a reduction in the overall time, and which will not, it is necessary to know whether the critical path passes through this activity or not. If it passes, then any reduction in the duration of a critical operation leads to a reduction in the entire process. Calculating the critical path and finding ways to reduce the time is one of the tasks of management accounting.

In order for the manager to competently and timely solve the listed problems, he needs high-quality and up-to-date information.

2.2. What a leader needs to know

“If there is little information, there is an “information hunger”, and therefore ineffective solutions!
If there is a lot of information, “information garbage” appears, and therefore inefficient costs!”
K.Arrow, professor at Stanford and Harvard Universities (USA), Nobel Prize winner in economics.

2.2.1. Planned information:

Each organization plans its activities individually. Accordingly, the planned indicators can be very different:

terms and scope of work:

§ dates and volumes of deliveries by Suppliers,

§ dates and scope of work performed by Contractors,

§ dates and scope of work performed on their own,

dates and amounts of payments to Suppliers and Contractors,

dates and scope of work performed for the Customer,

dates and volumes of deliveries to the Customer,

dates and amounts of payments by the Customer,

Dates and volumes of the company's own costs ( wage, rent payments, payment for services for own needs, etc.)

formation of profit,

the volume of stocks in warehouses,

employee employment,

workload of production facilities,

time and scope of repairs

· terms and volumes of purchases, etc.

What exactly the organization plans is decided, as a rule, by the organization itself.

2.2.2. Factual information:

actual dates and volumes of Supplies by Suppliers,

actual dates and volumes of work performed by Contractors,

actual dates and volumes of work performed on their own,

dates and amounts of payments paid to Suppliers and contractors,

dates and amounts of payments by Customers,

volumes of project implementation by terms and amounts,

formation of profit,

Cash flow and account balances

volumes of stocks in warehouses and in transit,

Debt to Suppliers

debts of customers,

availability of funds on the current account, etc.

2.2.3. Analytical information

Profitability for the company, and divisions, products, projects (cost of works and services),

Deviation from the plan for income, expenses, profits in various sections,

the need and volume of external borrowing,

· the bottlenecks in business, etc.

2.3. Basic properties of information

timeliness,

completeness (necessary for decision-making, but not redundant),

presentation to the appropriate user in a user-friendly format,

the ability to compare with other similar information,

· the ability to expand or collapse information (only for electronic reports).

2.4. What managers analyze

The most famous management reports:

report on overdue accounts receivable,

sales report,

a report on the status of warehouse stocks,

a report on planned purchases,

report on general, selling and administrative expenses,

Report on the execution of production tasks,

report on the implementation of the capital investment plan,

· report on the execution of budgets, etc.

2.5. The concept of management accounting

The process of management and management accounting in one organization can be very different from management accounting in another organization.

Reasons for possible differences:

The difference in types of business,

difference in size and business structures,

the difference in the parameters required for control,

The difference in the vision of perspectives by management,

The difference in financial opportunities accounting companies, etc.

Briefly, we can say that management accounting is an activity related to the preparation of information for the management of an enterprise.

However, in practice, management accounting is a more complex concept, which includes a system for collecting, presenting and analyzing information necessary for making management decisions.

Since the management goals various companies differ, respectively, and accounting can be implemented in different ways.

3. Management accounting in Russia

“Management will never be an exact science. It has too many external variables for that.”

Don Fuller

3.1. Practical steps required to establish management accounting in an organization

1. You need to decide on accounting purposes. First of all, the management or owners of the organization must realize that without high-quality management information, the company cannot develop and win in competition. The mission of the organization and the role of management accounting should be clearly and specifically stated. Separately, strategic (long-term), tactical (medium-term) and operational (short-term) goals should be singled out. If conflicts are possible between goals, priorities should be set in advance.

2. It is necessary to understand how serious mistakes (wrong, untimely actions, inaction) fraught with lack of management accounting. This is a very important point. Without such an independent analysis, spending money on the implementation and establishment of management accounting is more than ineffective. If a company wants to start working more efficiently, it must take the first step in this direction - to evaluate the effectiveness of investing effort and money in management accounting.

The next steps are given in the most common order, but they can go either parallel to each other or in a different sequence. The decision to establish management accounting is the first decision in the chain of decisions to be made.

3. Assessment of own forces and resources who could participate in the formulation of management accounting. As a rule, management and owners of the organization are interested in setting up management accounting. For the first, it is an opportunity to move towards the goal more effectively. For the latter, it is an investment that can pay off not several times, but tens and hundreds of times. Need to be determined by key parameters: which of the goals will be achieved by hired and controlled personnel, and which will require the involvement of external forces.

4. You need to decide on control object:

a. How open is the object to external influence (what uncertainties exist and how they can affect the control object). To what extent external influences can change the output parameters.

b. To what extent is it possible to divide it into internal control objects, and whether it is possible to separate internal objects into independent ones.

c. Is there an unambiguous relationship between the input actions and the response of the control object, and what kind of relationship can this be?

Here it is necessary to pay attention to the following. Almost always, managers of management accounting, after studying the management object, propose not only to change the accounting system in the organization, but also to change the management object itself - to optimize the organizational and financial structure of the company.

However, sometimes managers of management accounting can cross the line beyond which a change in organizational and financial structure the company becomes not so much a help to the company as a help to the accountants themselves (to put familiar accounting under ready template company is much easier than setting accounting for a specific organizational and financial structure of the company). A change in the organizational and financial structure of the company can, on the one hand, increase the competitiveness of the company, on the other hand, it can make significant negative changes. They can turn out to be so serious that as a result of setting management accounting, the company's performance, its profitability and competitiveness will not improve, but worsen.

5. How often the system should be controlled (how often the output parameters are compared with the desired ones, and how often the input actions are carried out).

6. It is necessary to decide what control actions are possible.

7. It is necessary to decide what information may be needed to analyze the output parameters.

8. It is necessary to decide what input effects can be.

9. It is necessary to determine how information about the control object can be analyzed and taken into account when making decisions.

10. It is necessary to investigate the existing accounting system, say, accounting and decide whether it is possible to use it as a basis, or something new needs to be created.

11. You need to know the "price of a mistake."

3.2. The price of a mistake. What you need to think about before setting up management accounting in a company

The first and main fundamental question that needs to be asked before setting up management accounting is the price of the issue.

The main thing here will not be an attempt to estimate the profit that is possible in the future, but the cost of a mistake. How much does the company lose on the fact that:

business is not transparent

planning is based on what has been achieved,

cost control is approximate or incorrect,

the motivation system is not adequate,

Decisions are not made on time

The business is not structured

there is no logic in many business processes,

· it is not possible to collect all the necessary information, etc.

If you can clearly say that a company lost money on a particular mistake a certain amount, then this will be the price that can be paid for setting up management accounting.

If you have decided on the main goals of management accounting, and the price you are willing to pay for it, you can invite specialists for a consultation and move on to practical steps to implement management accounting.

3.3. The most common mistakes in setting up management accounting:

1. Trying to do everything on my own. Self-administered management accounting, as a rule, is too individual, and may not be acceptable when there is a change in management, ownership, or changes in external circumstances.

2. The desire to do everything in a new way within the framework of everything old. It is not always possible to set up management accounting on the existing software or equipment, with existing work procedures or existing personnel. It is often easier to completely change software or hardware than to try to improve it. The same can apply to personnel and work procedures.

3. Disappointment of management in connection with the reassessment of management accounting capabilities. In practice, not even the best software is able to reliably predict cash flow, profits, the amount of bad debts, and calculate an absolutely fair remuneration for employees. No matter how perfect management accounting is, it includes a manager. Accordingly, the last word always remains with the manager or leader.

4. Technical difficulties of the transition. Existing technical equipment may simply not be ready for use in new conditions. The server may not be powerful enough, the network is weak, and the computers are slow. As a result, what at first glance seemed like a simplification can become a significant burden.

5. Difficulties with transition dynamics. The desire to change the management accounting system without suspending business. Any, even the most seemingly insignificant improvement in the company's performance is not only an investment that takes money out of circulation, but it is also a mandatory slowdown in business. Accordingly, one must be prepared for the fact that in the year of setting up management accounting, the amount of profit will be less than before or than expected. At the same time, it should be borne in mind that undesirable changes in cash resources or profits can be detrimental to the activities of the company itself.

6. Human factor. Even the best management system is a change in relationships in the team:

§ a large burden on individual employees or, more often, on all employees of the company, associated with the introduction of a new management system, with new control procedures.

§ new relationships in the team associated with new control procedures, a new style of work of the company.

§ a possible change in the staff of the company in connection with the arrival of new specialists and the dismissal of those who do not fit into the new system.

§ aggravation of conflicts in the team due to the unwillingness of some employees to work in the new conditions associated with the introduction of management accounting:

the ability to supervise employees more often and more accurately,

the ability to evaluate each employee according to many formal parameters,

the ability to compare employees with each other both in terms of productivity and economic contribution / damage from their activities,

more frequent and varied control actions,

introduction of self-control procedures.

7. Underestimation of random factors. The process of transitioning to new accounting systems and procedures drains a company's strength and resources, weakening the company's ability to withstand unexpected or unintentional impacts. As a result, those external influences on the company that were previously overcome by the company, or that could previously be neglected, now become sensitive or deadly.

8. Lack of a well thought out plan accounting setup. Random accounting and excessive haste can quickly lead to deadlocks.

9. Lack of specific and clearly defined accounting purposes. Often the restructuring of management accounting begins without a clear vision of the future and specific goals.

Some examples erroneously organized elements of management accounting, actually existing in Russian organizations:

1. Leader foreign company, whose office is located in Moscow, and production - in the Moscow region requires that every day from 7 to 9 in the morning an inventory of the inventory storage warehouse (TMS) be made.

The results of the inventory are entered in a table indicating the name of goods and materials in a foreign language. Together with data on the balance sheet, current account and data on possible payments to suppliers, a package of information is faxed to Moscow and at 9 am is provided to the CEO, along with a list of payment arrears, to decide who to pay in the first place.

1) redundant manual operations as a result of neglect of electronic document management:

a. a complete inventory is performed, when it is possible to track only changes in the state of the warehouse (received, issued for production), and inventory is done much less frequently;

b. sending by fax the information that is created in the computer. As a result, information may be lost during transmission, the ability to analyze and store information is lost;

2) time horizon for cash and cash equivalents planning limited to one day, which is a serious mistake and can lead to cash problems very quickly.

2. A large foreign food manufacturing enterprise maintains records in SAP/R3. On a monthly basis, data on the company's direct and indirect costs and sales volumes are entered into Microsoft Access. Data is redistributed across products to calculate profitability for specific products, brands, and product groups. The calculation is done to analyze the profitability of products and assess the possibility of lowering or raising prices.

The main mistakes in building such a management accounting system:

1) two programs with parallel management accounting. The capabilities of the SAP R/3 program are not fully utilized. The appearance of the second program binds the company to certain management accounting specialists and programmers, increases the company's costs and the risk of information loss;

2) database doubling. The same information is transferred from one program to another, and quite rarely. As a result, the process of making managerial decisions becomes tied to the process of data transfer (becomes intermittent in time), prone to failures, discrepancies, and there is a need to reconcile the results.

Information processing in additional programs recommended only in exceptional cases when:

the array of processed information is small,

The result is needed on a case-by-case basis,

The result can be checked manually.

4. Some typical management accounting systems

4.1. Difficulties in classifying management accounting systems

There are many management accounting systems on the market. This is due not so much to intense competition in the market as to other reasons:

features of business in different countries,

Various types of accounting in various business sectors,

various theoretical methods underlying the receipt and analysis of information,

The size of the business

The degree of competition in a given market

resources owned by the company, etc.

Management accounting systems were originally conceived as special universal tools for automating the collection of information, its processing and presentation for making management decisions.

Create something comprehensive, satisfying absolutely all requirements existing business structures, managing all the possible resources of the company turned out to be quite difficult.

Over time, it turned out that to fully cover all possible business processes in one management program is almost impossible. Many software complexes have become so complicated by including the maximum possible number of business processes in them that their implementation has become complex, expensive, and requiring a large amount of resources. "Universal" programs are not suitable for all business processes, they are expensive and require complex customization "for the client". Specialized programs have a small market.

Developers of business processes and management accounting programs respond to these requirements in different ways. Some companies, such as SAP, create their own industry solutions based on a single platform. Other companies, such as Navision and Microsoft Business Solution, allow their partners to develop their own industry solutions and certify them for use by other partners.

As a result, there are already a large number of business solutions on the market, and new ones are being developed on various platforms.

Currently, management accounting systems are classified in a variety of ways.

For example, systems can be classified according to their consumer properties, internal structure, coverage of business processes, etc..

Here are some classifications of management accounting systems:

1. By industries activities:

· Oil refining,

metallurgy,

Energy,

· Customs and warehouse,

· Communication, etc.

2. By main accounting purposes:

budgeting,

resource planning,

cost analysis,

Operational process management

· long-term analysis of the business structure, etc.

3. By territorial basis:

Regional (local)

international.

4. By governance structure company:

Management of financial responsibility centers,

· Project Management

5. By the possibility of using different currencies:

multicurrency,

Single currency.

6. By used cost accounting method:

· Direct costing,

· Standard costing.

7. Topics activities that exist in accounting:

operating room,

financial,

· Investment.

8. By time horizon, within which the management is carried out:

· Tactical,

operational,

· Strategic.

9. By type of information processed by the system:

· External,

· Internal.

10. By algorithm, which is used in the system, management systems can have different ways of processing data:

· Systematized,

The differentiated

11. Depending on connection with financial and other types of accounting:

standalone,

· Integrated.

12. Depending on whether what level of control the system serves:

Top management,

middle management,

Lower level managers.

13. If the management system does not cover the entire enterprise, but only a part, then there may be management systems company activities:

· Purchasing,

· Sales,

· Client bases,

· Production,

· Warehousing,

· Delivery,

· Quality,

· Design,

· Warranty and Maintenance,

· Finances, etc.

All these methods of classification are rather conditional, because:

1) most management accounting systems are multifunctional,

2) accounting systems can be classified according to several parameters at once,

3) each of the parameters is present to some extent in any management system,

4) many parameters of management systems are adjusted on the spot according to the requirements of a particular client.

Consider, for example, the features of some of the most typical management accounting systems and the practical issues that arise during their implementation.

4.2. Management accounting as an opportunity for planning and reflection financial results activities. Budget/actual analysis.

“Nothing is ever built on time and on budget.”

Law of Cheops

Without a plan, it is impossible to move, it is necessary to choose a goal, set the direction of movement and approximately estimate how fast to move. In this case, it is desirable to have a specific route of movement.

Any businessman or production worker plans his activity. The company must plan its financial and analytical (non-financial) performance. In the process of activity, the fact is compared with the plan for decision making.

One of the options for the plan of a commercial company is the budget - a set of income and expenses of the company in various sections. If there is a plan and there is a fact, then they must somehow be compared and analyzed.

The simplest computerized budgeting system can be considered MS Excel or any other spreadsheets.

You can put budgets in them, as well as enter actual data as they become available. In spreadsheets, it is not difficult to lay down the simplest comparison operations or formulas for analysis. The received budgets can be easily changed, edited, recalculated, sent via e-mail, represent in the form of graphs. The original budgeting systems are emerging.

But such budgeting cannot suit in difficult situations when:

it is necessary to restrict access to certain information or part of the budget,

it is necessary to distribute roles in the budgeting system (for example, when some people enter planned information, and others enter actual information),

you need to separate the rights in the budgeting system (some people should only see budgets, others should be able to edit them),

a sophisticated analysis of the budget, actual data, and discrepancies should be carried out,

· Budgets should be consolidated, summarized and presented in various sections.

Due to the fact that spreadsheets do not fully satisfy the tasks of business, complex analysis systems began to be created at the request of managers and heads of organizations. Management around the world began to use budgeting programs instead of spreadsheets.

What problems arise when choosing a budgeting system and its implementation?

Let's name some of the most common ones:

1. Budgeting programs are designed for long term use. They change or are completely updated much less often than any other software. If the program is purchased and started to be used, it means that it is not planned to be replaced or seriously upgraded for a long time.

2. Accordingly, it is necessary to decide: either start using a well-established program that has been successfully used for several years, or take risks and take something completely new on the market.

3. The program should be as open as possible to receive budgetary and actual data from various sources, respectively, it should be easily integrated with any existing or planned software.

4. The program should be able to easily accept (“download”) data from the previously used budget program.

5. The program should be sufficiently open and transparent so that it can be easily used by any performers for the establishment/transfer of factual information.

6. The program must be modern and new in order to meet the changing requirements of management accounting.

7. The program must have certain levels of protection so that not all information is available for correction or viewing. After all, budgets are directly related to strategic plans company, in connection with which both planned and actual indicators of the company may be of interest both to competitors and to individual employees of the company.

8. The program should be able to analyze in real time what any change in plans and budgets will lead to. Such functionality is well known in the West and is called OLAP (Online Analytical Processing).

9. The program must be able to work with multiple currencies and report in different currencies.

10. The reports that the program presents must be useful to the company.

11. The amount of information that the program presents should be reduced to the level that the company's management needs.

12. The programming language must be well known, otherwise you will inevitably face the problem of finding specialists in the labor market.

The primary question that the head of the company faces when choosing a budgeting system is how to choose new program And avoid risks:

the program may be unfinished and contain errors,

the program may be so complex that it may not be possible to use it without a dedicated support person,

the program can work with a lot of parameters and modes, required by the company except for one vital

the system of budget approval can be detailed and regulated so much that it becomes almost impossible to make changes during the operation of the program,

the system should allow forecasting and budgeting both by summing up plans from below and by dividing plans lowered from above (bottom-up or top-down forecasting),

· the program must be transparent in on-line mode, i.e. the program should not only give reports, but also allow reaching specific primary data or documents (drill-down procedure),

the program should provide not only the information that is necessary to achieve the goals of the company, but also provide a sufficient amount of information that may be needed in the future for effective management,

· a reasonable trade-off between regulation and flexibility is needed; detailed workflow regulations must exist and contribute to the improvement of the workflow procedure, but in no case should reduce or limit the flexibility of the company or slow down the dynamics of doing business,

· Amendments to the budget, on the one hand, should be clearly regulated (who, what, when, and by what procedure can change), on the other hand, it should be very prompt.

Some tips on how to better prepare for possible problems:

1. When purchasing any software, in no case should you focus only on brochures or presentations. Even a well-prepared and visual project does not always give a complete picture of the program. Therefore, it is necessary learn as much as possible about the processes that take place in your organization and check how they are implemented in the new system. If there are things that cannot be implemented, and the system is not flexible enough for them, then you need to be prepared not only for the fact that part of the business processes will be changed in the company, but also for the fact that the system will not be able to accept new business processes that you will want to use in the future. The lack of flexibility in the system will not allow anything to be seriously changed and may become a hindrance to business development.

2. You need to make every effort to study software prior to its acquisition. One hour saved on learning the features of the program often turns into hundreds and thousands of hours spent on fine-tuning the program or changing the company's procedures.

3. You need to decide on the amount of initial improvements in the program, without which the program cannot be used:

a. creation of new catalogs and directories,

b. creation of new dimensions/subconto.

c. creation of primary reports,

d. development of roles and access rights,

e. programming of business procedures,

f. programming data transfer procedures,

g. development of document management procedures, etc.

4. It is necessary to predict in advance improvements that will have to be made during the operation of the program:

creation of secondary reports,

debugging improvements

correction of "bugs" - programming errors,

installation of new versions of the program,

an increase in the number of jobs,

obtaining new granules / sections of the program,

Editing catalogs and guides

clarification of access rights,

elimination of duplication of functions,

setting up prohibitions in order to increase the reliability of business procedures,

directory cataloging,

· Compliance with changing legal requirements,

correction of data on the results of the inventory,

development of new procedures

elimination of errors made during the operation,

removal of random and erroneous entries,

archiving volumes of information, etc.

These improvements may be too complex for the company, because of which it may even refuse to continue using the program.

5. It is necessary to decide how much information will be shown in the system, and how much will be outside of it.

4.3. Management accounting as an opportunity for planning and resource allocation. ERP - systems

Any work fills all the time allotted for it; its significance and complexity grow in direct proportion to the time spent on its implementation.

Parkinson's first law.

Very often, planning / budgeting programs contain not only elements of financial resources and budget management, but also elements of management of other resources (equipment, personnel, energy, space, etc.).

Such programs that allow you to manage a large number of resources are called ERP. Abbreviation of English Enterprise Resource Planning (Resource Planning Programs).

Currently, there are practically no net budgeting programs. All software resources that appear on the market for management accounting have not only, and often not so much, the ability to plan budgets and compare them with the fact, but also the ability to plan and analyze a lot of other company resources.

The most famous of them:

SAP R/3, Oracle, SUN, Scala, Navision Attain, MS Axapta, BAAN, JD Edwards OneWorld, Primavera, MS Project, etc.

Any manager who plans to install a management accounting system faces many questions about resource management systems:

What software to buy

what version of the software product to buy,

In what configuration to purchase a software product,

for how many users to purchase a network version of the product,

from which distributor to purchase the product,

What forces to modify the program during its initial installation (take your own programmers or hire a third-party organization),

What forces to maintain the software product in the future,

how to combine a new software product with existing software products,

how to transition to a new software product technically,

how to organize the transition to a new product,

How to train staff

how to evaluate all the pros and cons of switching to a new software product,

· how to overcome possible psychological conflicts, etc.

What are the main features of resource management systems (ERP) must be kept in mind:

1.ERP is very individual. Accordingly, you need to understand that the program was not made for your business, perhaps not for your country, and not for you personally.

2. All logical chains, sequences of work, volumes of consumed resources, etc. ask specific people. The more carefully and attentively they approach the work, the better and more reliable the result will be.

3. There are no perfectERP systems. The more functional the system, the more qualified and experienced the personnel who work with it or maintain it must be, and the more difficulties you may encounter during the operation of the program.

4. Everything that goes beyond the standard functionality have to program either on its own or using external resources.

5. As a result of the implementation of the program, all the same uncertainties will remain that are independent of the company itself. It is not always possible to predict when and how a company will receive money or goods. Whether there will be a delay in deliveries or payments or not.

Here are some most typical mistakes, committed when acquiring management accounting systems:

1) The program is purchased by a certain manager without taking into account the fact that completely different people will have to use it, who may have a completely different approach to business management, their own goals and priorities in work.

2) A Western program is being purchased assuming that in itself the presence of a Western program will allow accounting and analysis according to Western canons: promptly, transparently, unambiguously, and manageably.

3) Costs are underestimated to the program. It is believed that the cost at which the program was purchased is final. In practice, program improvements often cost dozens of times more than the cost of the program itself.

4) The timing of the implementation of the program is underestimated. Program improvements can take ten times more time than the initial installation of the program. In many cases, the process of implementing a management program becomes endless.

5) Dignity is overrated programs. As a result, the company may spend much more effort and money on the program than it will benefit from its use.

6) Not taken into account psychological unpreparedness of the team work in new conditions and with new requirements.

7) Specific features of Russian business. As a result, the purchased product may be so unsuitable for use in Russian conditions that it will have to be abandoned.

Adviсe:

1. Try to be guided by the "cost of error" and not expect that the program will give more than eliminate some of the errors that were made before.

2. Estimate not only the costs of acquiring the program, but also the mandatory costs of its initial development, current improvements, maintenance of maintenance personnel, loss of productivity associated with implementation.

3. Carefully assess how the acquisition of the program will affect the flow of cash and cash equivalents in the company. After all, the withdrawal from circulation of even a few percent of funds can lead to significant difficulties in the company's activities.

4.4. Accounting for income and expenses for various products and brands in order to correctly price, discount and trade volumes

Expenses tend to match income.

Parkinson's second law

One of the main goals of management accounting is not only to know how much the company has spent and how much it has earned, but on what particular product it has earned, why exactly so much, how long it can last, and how to improve the situation.

Any seller must have at least two benchmarks - the maximum price for which he can sell the product, and the minimum price that allows you to stay in the profit zone.

Accounting information alone is not enough to analyze products/activities and the costs associated with them. It is necessary to have clear groupings of costs, ways to attribute them to certain products or activities, the ability to analyze costs and their dynamics, and, of course, leverage that would allow changing both the share and volume of a particular product in the overall activities of the company.

At the same time, information on the cost of production is of particular importance.

The cost of production consists of two groups of expenses:

direct costs that are uniquely associated with a particular type of activity (product / brand),

indirect, which are not directly related to the specific product, but are necessary for its production. Such expenses may be referred to as overheads.

In this regard, the cost of production is divided into:

Direct (consisting only of direct costs),

Full, which includes all costs, in one way or another, related to the production or sale of the product.

Example.

A manufacturing enterprise has implemented a well-known Russian accounting program with all the blocks necessary for cost accounting. Accounting was carried out carefully in compliance with the mandatory requirement - all transactions were entered into the program only through documents in order to obtain not only financial indicators, but also a thorough control of analytical (not financial) indicators. Entering financial transactions into the system bypassing the relevant document was strictly prohibited. However, when it became necessary to estimate the cost of various types of products, it turned out that it was impossible to use the reports received from the system. It turned out that the cost of two completely similar products is significantly different. Why did this happen?

Some of the materials used in production go into the production of not one, but several types of products. The program did not provide for the indication of several types of products or the breakdown of consumption into several products when compiling the document for the release of material into production.

Accordingly, the production accountant, when issuing materials for production, wrote down in the “Product” column either what the material issued for production was mainly used for, or what was currently in production.

If the first error (attribution to maximum use) distorted the cost of production slightly, then the second (attribution to a specific moment) led to the fact that all 100% of the costs fell on one product, even if a product change occurred soon.

It is impossible to rely only on direct cost if there is no reason to believe that indirect costs are directly proportional to direct cost.

Direct cost does not allow us to evaluate the profitability of a product, determine the minimum price for which a product can be sold, or compare two products in terms of profitability.

Accounting for indirect costs requires solving two independent problems:

reallocation of overhead / indirect costs between stocks finished products and products sold in the reporting period,

allocation of overhead / indirect costs by departments, types of products.

Obtaining the full cost is in most cases a complex theoretical and practical task. To solve it, there are a large number of theoretical approaches, practical techniques and software products.

4.5. Prompt reflection of the company's financial results in various sections (products, goods, reporting) more often than once a month. Company operational management system.

Many business leaders are looking to improve overall efficiency and resource efficiency.

This requires a dynamic approach and maximum efficiency in obtaining information, processing it and making management decisions.

At present, the operational reflection of the results of the work of the company and divisions is becoming an increasingly urgent task.

This need is not fully recognized by all companies and is not formed as an urgent market need.

In most organizations, it is handled in-house by creating an internal reporting system for both costs and sales, often in non-financial terms. This approach is far from operational management of profits and all assets of the company.

For the most efficient management of the company, it is necessary:

integration into a single block of financial accounting, accounting, and management accounting, planning and analysis processes,

Connecting to the management accounting system not only information from the company itself, but also information about external contacts and potential transactions, for example, using CRM programs - Client resource management,

maximum transfer of the company's document flow into electronic form and the inclusion of a document flow control system in the overall management process,

reorganization of the processes taking place in the company to transfer them to on-line mode,

transition to a more frequent than once a month summing up of financial activities in various sections (ideally - on-line),

introduction of probabilistic indicators into planning,

Implementation of the possibility of prompt inclusion of approved business initiatives in general plans companies, etc.

Such systems are currently being made individually and in the West they are called MIS (Managerment Information System).

With the widespread introduction of computer networks, electronic document management, weekly planning and summarizing the demand for operational management and financial accounting will be realized and formed.

Comprehensive and operational management accounting is the main direction in which management accounting is to develop.

4. Conclusion

Management accounting is one of the components of the business, not necessarily the main one. This is just a tool that helps managers manage the processes in the company. How this tool will work depends not so much on the quality of the tool, but on who uses this tool and how.

Before setting up management accounting, it is necessary to evaluate the following things:

how much the program will reduce errors in work by improving the quality of decisions made,

how difficult it is to install the program,

how difficult it is to maintain the program on your own,

how difficult it is to maintain the program with external consultants,

How many modifications will need to be done

how difficult it is to train employees to work with the program,

what will be entered at the input,

What algorithms are used in the program.

Some of the most important points to consider when setting up management accounting:

1. Businesses need increasingly accurate, detailed and timely information to make decisions in today's environment.

2. Currently, almost all accounting programs to some extent have elements of management accounting. At the same time, all management accounting programs to one degree or another have the ability to plan / budget, allocate costs and analyze.

3. Ideal, i.e. There is no management program that is absolutely suitable for a particular business.

4. Not a single, even the most complex program can 100% replace the intuition and knowledge of an experienced leader.

5. The potential benefits of using management accounting should outweigh the costs associated with such accounting at the planning stage.

6. The introduction of a management accounting system should not be entrusted to accounting staff. The priority in decision-making should belong to the leader.

7. The number of software products used for management accounting should be minimal to minimize exchange and reconciliation operations.

8. Even the most complex programs cannot currently take into account all aspects of a manager's decision at the same time:

a. How much will it increase the profit of the company.

b. How will this affect cash flow?

c. How will this affect product quality?

d. How much will it affect performance.

e. How will this affect the staff and relationships in the team.

f. How will this change the position of the company in the market.

g. How positively it will affect the prospects of the company.

9. By itself, a tool or software product cannot solve the problem of management accounting. This is only a tool, it must be taught to perform the necessary operations, and this requires both tool specialists (programmers), accounting specialists, and qualified managers.

An increasing number of heads of Ukrainian enterprises understand the need for accounting that is different from accounting, since the latter focuses exclusively on external consumers of information - primarily on the tax authorities, while not at all reflecting the real state of the company.

To provide complete and reliable information necessary for making competent management decisions and management planning by internal users, there is management accounting.

What is management accounting

Until now, Russian and Ukrainian leaders do not have a clear understanding of this type of accounting, and this is perhaps one of the main problems in the process of setting up a management accounting system.

For seven years of practice in the formulation of management accounting at Russian enterprises, we have come across various interpretations of this concept.

Often there were situations when it turned out that the managers who came to us "for setting up management accounting" understood by this questions that were completely irrelevant to the subject. Once the general director of a small, prosperous company uttered such a sacramental phrase: "And I very easily learned to separate for myself: everything that is not accounting, then, therefore, is managerial."

"As is" accounting system

Even more often, a situation arises when management accounting is understood as accounting for "black cash", data from "black accounting".

In this case, indeed, the financial statements give a distorted view of the real state of the company and it is required to introduce another accounting system in which everything is taken into account "as it really is."

In practice, this often comes down to Excel spreadsheets, which are usually compiled and maintained by the CFO himself. And very often in such cases, management believes that the enterprise has a management accounting system that meets the goals of management and answers the questions posed by management.

The main danger here is the unsystematic nature of accounting, taking into account not all factors that affect management accounting indicators and, as a result, distortion of management information and illiterate management.

Learn Western Style

Such misconceptions are explained, first of all, by the fact that the issues related to this type of accounting in Russia and Ukraine are still little covered, a striking example of this is the lack of a specialized journal on management accounting.

In the West, they read the Harvard issue of "Management Accounting Review" (management accounting is a term in the West that corresponds to the classical understanding of management accounting), while in our countries one can still find only a few thematic articles and headings. The state, however, does not regulate such issues, and when developing the principles and rules of accounting, it was taken as a basis " typical enterprise", hence the inflexibility and inability to take into account the specifics of business and environmental changes.

Today, we already have a classic approach to management accounting, which was common in the West 40-60 years ago.

The classical understanding of management accounting is reduced mainly to numbers and various numerical indicators that take into account the specifics of the enterprise.

World practice

Of course, there is a worldwide practice of setting and maintaining management accounting. Its general indicators, as well as many management accounting principles, are reflected in International Financial Reporting Standards (IFRS).

However, recently in the West there has been a noticeable departure from the classical approach towards qualitative indicators and the concept of management accounting is expanding: as factors influencing management decision-making, competitive environment, a customer relationship system (CRM), a system of business processes within an enterprise, etc. This is another higher level, for most Russian enterprises this is tomorrow.

We are interested

In Russia and Ukraine, there is management accounting, and in the past few years, there has been a clear interest in this topic, this is even evident from the dynamics of sales of software products for automating management accounting and budgeting. Who really deals with the issues of setting and maintaining management accounting for domestic enterprises And in what cases does the question of its formulation arise?

Again, based on our experience, we can confidently say that in most cases accounting has nothing to do with management accounting.

The establishment and maintenance of management accounting at an enterprise is usually carried out either by the financial director (director of economics), or by a specialist specially involved for this, and functions can be hidden or explicitly distributed among employees of the financial department ( economic department, financial and planning department, etc.).

The initiator of the process of setting up management accounting (as well as many other innovations) is usually a young specialist who has recently joined the company and has a "fresh" economic education. This may be a vice president, financial director, director of economics, rarely a commercial director.

Owners take the lead

Recently, the owners of the company have become more and more often the initiators of setting up management accounting: they are no longer satisfied with only financial statements and need more reliable information about the state of the company.

The decision to set up management accounting is usually made at the level financial director(person responsible for financial condition company), or at the level of the CEO or shareholders' meeting.

Directly during the setting of the accounting system, there are also many difficulties.

In addition to the above problems with understanding and interpretation, most of the problems lie just on the border between management accounting and accounting. It is very difficult to correctly organize the interaction between both types of accounting, since they have the same object, but the goals are different.

Why do we need two accounts?

Why do we need some kind of parallel methodology, if one - accounting - is already functioning? Here you need to understand that accounting and management are focused on different users: if the first is maintained and regulated by the state, then the second is entirely designed to meet the needs of enterprise managers. Having different target audiences, two "hypostases" of accounting are based on completely different principles and methodologies.

Speaking of accounting, we understand that its main task is to provide information in a format that is most convenient for external users.

Enterprise managers face completely different tasks, namely: to make informed management decisions every day. This is the purpose of management accounting.

Management accounting methodology

Having defined the users, let's think about the methodological basis.

Such a science as the economics of an enterprise offers many ways to describe and, most importantly for our topic, fix the results of an enterprise, but for some reason, only a narrow circle of those are dearer to the Russian competent authorities that regulate accounting. For example, if in practice it is possible to write off the cost of fixed assets in more than five ways, depending on how exactly a particular machine or software product is operated, then in the recommendations for the formation of the Regulations on accounting policies and PBU 6, in fact, you can select only one method that can be applied to a group of fixed assets during the entire period beneficial use objects included in the group. It is clear that such a one-size-fits-all approach to all enterprises and all fixed assets does not meet the needs of a particular business.

Benefits of management accounting

The main advantage of management accounting is its flexibility and versatility.

Let us note once again that the state, when developing accounting rules, was not very concerned with the problem of adapting accounting principles to the specific needs of specific enterprises, but took a certain “medium-sized enterprise” and shifted the accounting principles that could potentially work on it to all the others. Hence, for example, wages as the basis for allocating indirect costs recommended by the state, regardless of whether there is any connection between this item and all indirect costs or not.

Real life example

In contrast to this approach, let's give an example of setting up management accounting in a project to set up and automate budget management for the Megapolis Trading House in Zaporozhye (Ukraine).

The Intalev team of consultants and the customer's employees faced the question: how to allocate transportation costs between two such different products as alcohol and tobacco? A whole tangle of problems arose due to the fact that boxes of cognac and vodka are heavy items, cigarette packages are voluminous, and the trucks transporting them together had restrictions both in volume and in weight. Accordingly, with each loading complex combinations of both were created, and at the end of the month there was no way to determine how much transport this or that product actually consumed.

Various spacing options were tried, but they showed either the alcohol or tobacco business as unprofitable, although the leaders of each of the business claimed that they were profitable.

The way out of the situation was found in a school-like way. What connects two parameters such as weight and volume? That's right, density.

The densities of the cases of alcohol and tobacco were recalculated, and thus the transport costs were posted. We emphasize that the importance of the proposed solution is not in the fact that an objective spacing base was found (as a rule, it is impossible to find one at all, therefore the costs are indirect), but the base, the calculation errors for which were minimal and compensated for each other in a month: neither product subsidized the other.

The approach of such flexibility is possible only with individual accounting settings.

Principles of management accounting

The fundamental point of management accounting is its efficiency: there are types of businesses in which it is necessary to analyze the balance sheet on a daily basis, and the accounting report at the end of the quarter is already useless.

Methods and software are already able to ensure such efficiency, but this leads to a conclusion that is not yet obvious to many managers: in management accounting, it is necessary to show even greater discipline than in accounting. For example, management primary documents may have a number of specific fields (financial responsibility center, budget item, limit, etc.), the failure to complete or untimely completion of which will nullify all efforts to build an accounting system, since the numbers entered in this way into the system cannot be neither correctly consolidate (without loss of important analytical features), nor compare with the plan.

When deciding on the issue of management accounting, business managers often go to two extremes. The first is that management accounting is not given due attention at all - its whole formulation consists in a strong-willed decision: "We will conduct it in the same way as accounting." As a result, a system is born in which planned management data can be compared only with an accounting fact.

The second extreme is the excessive complication and detailing of accounting structures. From this arise huge and hard-to-read lists of articles containing simultaneously data on lines of activity, goods, regions, counterparties, and in the worst cases, such heterogeneous indicators as incomes, receipts, debts and investments next to each other. In fact, in one document they want to see "everything at once and about everything."

Pareto rule

I would like to emphasize two points. First, the costs of developing and subsequent operation of the accounting system should not exceed the effects of it. The famous Pareto Rule (also known as the "Rule of 20 by 80") states that 20% of accounting items provide 80% of useful information. Therefore, the main task of the developer of an accounting system is not to put into it everything that is possible, but to describe, first of all, key indicators.

Looking at the reports of the largest Western corporations that have long passed the stage of "general detailing", we see no more than a couple of dozen items of expenses or income, while in Russia or Ukraine, even a couple of hundred is not the limit.

The technical side of the issue

Enterprise managers, realizing the need for internal accounting, inevitably face the question: how does this very accounting technically look like?

Rejecting accounting as a source of information for the needs of management, we thereby abandoned its proposed registers and calculation algorithms. This means that it is necessary to develop your own structure and accounting logic.

The management accounting techniques that exist today can be divided into two large subgroups: accounting for budget items and accounting for accounts. The first accounting option involves the reflection of business transactions for all items that logically relate to them. For example, the sales of an enterprise are, as a rule, a "three-faced" being: they are expressed in the movement of goods (shipment from the warehouse), the movement of funds (receipt of proceeds from the buyer to the current account) and the formation of income (and this is without taking into account the accrual of expenses, corresponding to the income received).

Thus, such an operation will be reflected in the articles of at least three budgets, and the main thing here is "not to forget anything."

The approach based on managerial accounts is less subjective - each transaction, similarly to accounting, goes through the debit and credit of interrelated accounts, causing symmetrical changes in the entire accounting system.

The main advantage of itemized accounting is simplicity and visibility for managers who are far from accounting concepts, and the account-based approach is guaranteed correctness when recording transactions and, ultimately, when balancing.

These two systems do not reject each other, and, moreover, account accounting includes itemized as an integral part.

With this implementation option, management accounts have the "Budget item" analytics as one of their properties, through which the input data is reflected not only by account, but also by item. For example, the "Sales" account is linked to the item "Income from sales of products" from the income budget for core activities, and then the turnover on this account simultaneously forms the result of the corresponding budget.

This complexity, which seems at first glance, has already been well worked out methodically in practice and is supported by software.

Automation of management accounting

At the moment, there is an active interest of specialists in standard software and consulting solutions for planning, management accounting and, in general, enterprise management.

When budgeting, specialists set themselves the following important tasks:

• drawing up a payment calendar and determining the priorities of payments;
• determination of financial results and management by financial responsibility centers;
• planning of cash flow and movement of inventory items;
• planning of income and expenses of the company;
• construction and evaluation of internal indicators of liquidity and profitability of the company and individual businesses;
• support for the process of collective planning, workflow.

For example, the capabilities of the program "Intalev: Budget Management for 1C: Enterprise 7.7" allow:

• Build a coherent and complete system of budgets (sales, purchases, direct and indirect costs, cash flow, debt, company balance sheet).
• Receive managerial cash flow budget, income and expenditure budget, balance sheet budget.
• Build a system of financial indicators of the company according to planned and actual data.
• Carry out financial analysis and analysis of the implementation of plans. Conduct plan-factor control.
• Optimize the management of boiled stocks and minimize the direct costs of product logistics.
• Automate budgeting both according to the plan and after the fact. Minimize data entry from different services: commercial departments, planning and financial departments, accounting.
• Compile and control the implementation of the payment calendar.
• Automate document flow among program users.
• Receive analytical reports in various sections, necessary to support the management process, using the built-in reporting and charting capabilities.

major trade and manufacturing enterprises and holdings that unite under one management company heterogeneous types of business, systems are needed to automate management accounting, budgeting, control and analysis in all areas of economic activity.

Users of this level face the following tasks of financial management:

• Budgeting;
• Management Accounting;
• The financial analysis;
• Support for the process of collective planning, workflow.

When setting the task, the developers came to the conclusion that the module being created should become not only a center for consolidating planned and reporting information, but also a center for receiving all management reporting on budgets in a form convenient for making management decisions.

Thus, the software product serves to support the financial management process. Its main task is to assist managers as much as possible in making financial decisions, free them from routine operations and process large amounts of data, providing reporting information in a form convenient for decision-making.

According to its functional characteristics in the field of budgeting, the program allows you to develop all types of budgets in the enterprise: cash flow budget, income and expenditure budget and balance sheet budget; finished product budget production costs, budgets for the purchase of raw materials and materials, etc. In addition, the program can automatically draw up budgets according to selected criteria, maintain a payment calendar, and implement a mechanism operational control for the implementation of budgets.

From the point of view of management accounting, the program provides all types of management reporting, incl. cash flow statement, income statement, balance sheet. Accounting in the program can be carried out both according to national (Russian, UK GAAP, US GAAP, etc.), as well as international (IAS) and custom standards, while providing flexible and instant connection with primary documents and accounting entries.

In line with the most modern theories financial management program contains everything necessary tools for financial analysis: analysis of planned and actual data, opportunities for factor and index analysis, application of statistical methods for data analysis, break-even analysis, compilation of a tree (ROI) for financial analysis. Using the latest developments in the field of analysis allows you to receive dynamic reports in a user-friendly form.

 

It might be useful to read:

• Radiation: impact on humans and its consequences;
• Arts and Crafts Download Presentation on Arts and Crafts;
• Presentation on the topic "Addition and subtraction of polynomials" Addition and subtraction of polynomials presentation;
• Radiation: impact on humans and its consequences;
• Open lesson "capacitors" Energy of a charged capacitor application of capacitors presentation;
• Presentation on the topic "Nikolai Nosov "Live Hat"";
• Presentation "globe" presentation for a lesson on the world around on the topic;
• Presentation on the topic: "A walk in kindergarten;