Management accounting is regulated. Methodology of management accounting. What needs to be done at this stage

Management accounting is intrafigream operational management financial and economic activities aimed at meeting the information needs of managers of the company is not necessarily the highest, but an average, which solve problems on large enterprise. This is achieved by comparing actual results with calculated. Management accounting also forms fairly extensive information to provide planned management solutions, and not only current, but also strategically promising, therefore it cannot be reduced only to the accounting system.

The responsibility centers are presented in the enterprise. Cost centers as the initial stage of development of management accounting are only one species. There are other centers (for example, income centers). This means that this structural unit is carrying expenses, but they are so insignificant that there are no meaning to control their meaning, and the income that the center forms is much higher than the expenses that this object bears. Profit centers are the symbiosis of the cost center and the center of income where it is possible to organize it.

Consider the necessary conditions To create, allocate responsibility centers. Among them can be designated:

  • - the formation of a set of responsibility centers, which delegated a certain part of the overall responsibility for costs, income or profits, to create a system of responsibility centers, so that each lower level (center) is accountable to the appropriate top;
  • - Definition of the circle of responsibility. It should not repeat functional structure Management of an enterprise that exists for other purposes; It can only be used partially and where is meant.

For intrafirm management in OJSC UAZ, well-established feedback information is essential. The experience of implementing management accounting in the organization indicates the need for a systematic approach to obtaining this information. The systematic approach to the organization of feedback information assumes at least three system units: management accounting accounts, intra-report reporting, document management plan.

OJSC Management Accounting In OJSC UAZ Methodically and Organizationally separate from other accounts accounts, since they create information for intra-water management, as well as, in contrast to other accounts, not only actual, but also planning and budgetary information in a detailed section of the centers responsibility, calculating objects, other cuts. The reflection of planned and actual data on accounts allows to obtain deviations from planned-budgetary indicators in the form of balance on accounts.

Separate information for management accounting can and should be obtained in the accounts of the III accounting plan of accounting accounts, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n (as amended by 08.11.2010). Their content should be expanded to obtain all the necessary information for internal management in a closed account system. In an extended list of accounting accounts in OAZ OJSC included, retaining the names of those accounts that already operate in the approved accounts plan, and taking free account numbers, the necessary accounts for management accounts, the following accounts:

  • 20 "basic production";
  • 21 "Semi-finished products of own production";
  • 22 "production";
  • 23 "auxiliary production";
  • 24 "Finished products";
  • 25 "general production costs";
  • 26 "common management and commercial expenses";
  • 27 "Reflection of costs and income";
  • 28 "Investments in non-current assets";
  • 29 "serving production and households";
  • 30 "Sales".

Another option of a more consistent arrangement of account data is possible, since management accounting is the internal affair.

Consider some accounting records on accounting accounts.

Accounting for calculation objects, sales nomenclature, responsibility centers, business processes, activity segments and on other grounds of grouping are organized on separate subsecuts to each account. The classification of subaccounts should be united and through for all accounts accounting accounts.

Since management accounting accounts are allocated to a separate system with internal balance, usually with a zero amount of balance, it is necessary to allocate independent accounting accounts in the accounting (financial accounting) accounting system. On these accounts, it is advisable to organize accounting on expenses to combine in single registers to obtain information about the cost of interest and accounting, and tax accounting. To do this, OJSC UAZ uses the following accounts from section III of accounting accounts plan:

  • 31 "Material costs";
  • 32 "labor costs";
  • 33 "depreciation deductions";
  • 34 "Other costs";
  • 37 "Reflection of costs."

The balance on accounts 31, 32, 33, 34 it is advisable to close only on the results of work for the year. This will allow during the year to reflect the actual costs with a growing outcome, from the beginning of the year by balance on accounts with a detailed decoding of actual costs of items, which significantly increases the visibility of the information received. The total amounts of expenses reflected in the accounts 27 and 37 must be equal to each other. The data processing program on the computer must automatically transfer them and reflect on account 27 in the management accounting system.

Cost issued finished products Reflected without general expenses.

Accounting accounts used in a separate system for managerial analytical accounting, as evidenced by the experience of implementing management accounting:

  • - create a completed information structure, allowing to obtain internal management information with accuracy and accuracy inherent in accounting, but in closed mode, replacing accounting in intrapanent management;
  • - It allows you to accumulate information in the accounts of analytical management accounting in real time with a reflection of deviations from planned-budgetary indicators, which increases the efficiency of control and management, and reflect, along with the actual planning data by accounting records, which increases the internal discipline of planning, eliminates unfounded budget changes and estimates the responsibility centers;
  • - allow you to promptly generalize the indicators that are important for top management and orderly submit information to all control levels.

The structure of accounting accounts is the fundamental rod consolidating the entire management accounting system without disturbing its necessary flexibility and efficiency.

Effectively operating system of intra-water metering should include:

  • - the informed structure of the intrapanent management on the centers of financial statements, business processes, segments of activity;
  • - estimates and budgets for the entire management structure with the instructions of performers for their compilation and implementation;
  • - plan of accounting accounts, adapted to the structure of intrapanent management;
  • - methodical instructions to conduct accounting accounts in accordance with the agreed account plan;
  • - forms of intracellular reporting and guidelines for their preparation, representation and analysis;
  • - methods for normalizing costs, accounting and analyzing deviations from the norms with the necessary instructions to performers;
  • - Calculation methods for direct and full costs with the distribution of costs of functions, instructions to performers;
  • - methods for transfer pricing, instructions to performers;
  • - Plan of document management.

Modern approaches A comprehensive organization suggests management accounting. Separate managerial accounting elements cannot solve the problem of improving intra-water management.

The organization of management accounting is the internal affair of the organization itself. As there are no two identical people, there are no two identical organizations, their differences are determined by the difference in property forms, the scale of activity, various combinations of factors of external and interior environment - All this causes the need to introduce certain forms of accounting (and financial, and managerial) accounting.

Management accounting, in contrast to financial management, is not mandatory for the organization. The management accounting system is only the interests of effective management, so the decision on the feasibility of its implementation in one form or another should be taken on the basis of the assessment of the cost ratio and its functioning. In order to consider a management accounting system in an effective organization, it is necessary that it makes it easier to achieve the objectives of the organization with the least costs on the organization and functioning of the system itself.

The organizational structure of the management accounting system is based on:
- structures of the organization itself;
- information needs of the leadership; -Hechnic capabilities and features of computer
information system used in the organization;
- Qualifications and personal qualities of managers and analytics accountants.

Large and medium-sized organizations have special units in their organizational structure, the tasks of which are the implementation of individual management accounting procedures (we discussed it in the previous section). Such services operating at the level of the whole organization can be called staff. In addition, special employees are appointed in individual divisions and centers of responsibility, carrying out the coordination of accounting and management work both within the unit and with superior management levels.

In management theory, it is known that three forms of organization are currently the most common:
1. Unitary (linear-functional) structure with an established hierarchy of relationships and responsibility that exists indefinitely for a long time (Fig. 3.4). This is the classic form of the organizational structure, it is characterized by strict subordination of the lowest management staff of the management of higher and transmission of information and teams predominantly vertically. Already at the dawn of the industrial era, production in many industries was arranged according to this scheme.

The linear functional form of the organization has undoubted advantages, in particular:
- stimulates professional specialization;
- does not allow duplication of functions and responsibilities within the organization;
- improves vertical coordination in each of the functional branches.

Most production I. trading companies Small and medium businesses and now have a linear functional organization. However, the disadvantages of this form of organization are essential: the lack of formal horizontal bonds leads to the fact that the information can achieve lower levels on the "neighboring vertical", only rising to the top of the 4rd functional branch. This makes it difficult to coordinate between individual functional branches, contributes to the manifestation of the conflict of interests and goals of individual functional branches and thereby increases costs (financial and temporary) to manage such a system. Therefore, companies operating in the most technological industries or manufacturing products on unit orders (aerospace industry, consulting and auditing, ^ production software), not satisfied with such a scheme, have at least the routine form of the organization's matrix form. With the linear functional form of the organization, in addition to analytics accountants operating directly in the structure of the accounting and financial service (in the financial vertical), economists, normizers, shop administrators, departments, services are appointed, other verticals).

2. Divisional (holding) structure is a group of relatively independent divisions united by the general financial leadership and (most often) property relations (Fig. 3.5).


From the point of view of manufactured products, the holding can be a vertically integrated structure (in which the result of the activity of one unit is transmitted for further operations to another) or to act as a fully diversified group of companies (if they produce unbound products or sell on sales different markets). From the point of view of the form of organization to the same category include large companies, with a noticeable territorial or product disconnect that requires a high level of decentralization and delegation of powers. The head office of the holding company is engaged in strategic planning and centralized distribution of resources, primarily financial, and also controls the achievement of the objectives of the goals set before them, also formulated mainly in terms of profit. Companies included in the holding (divisions, divisions, segments) are developing own plans To achieve these goals and are responsible for their implementation. Thus, delegating powers to the adoption of operational and tactical solutions to divisions, the heads of the holding are responsible for achieving the goals of these units. The current side of the medal is the inevitable duplication of the functions by individual divisions and the conflict of the interests of their managers. With a divisional (holding) form of an organization, annual financial services are formed not only in management companyBut in each company of the holding individually, and the same as in the linear functional system, in each company, specialists can work both in the administration and in divisions.

3. The matrix structure in which the units ( affiliated companies, Projects, etc.) have a certain independence of their tasks. At the same time, the owners of a certain profession perform their functions only on a temporary basis, for the term of a separate project, and easily move between units, forming a single labor market of functional groups. In the matrix form organizations, the problem of the relationship of managers of functional division and projects has a special severity.

The principle of organizing the activities of matrix organizations at the operating level illustrates Fig. 3.6)

 

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