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

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

Responsibility centers that are possible at the enterprise are presented. Cost centers as the initial stage of development management accounting are only one type. There are other centers (for example, income centers). This means that this structural unit incurs costs, but they are so insignificant that it makes no sense to control them, and the income that the center generates far exceeds the costs incurred by this object. Profit centers are a symbiosis of a cost center and a revenue center where it can be organized.

Consider the necessary conditions to create, allocate responsibility centers. Among them are:

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

Well-established feedback information is essential for intra-company management in OAO UAZ. The experience of implementing management accounting in an organization indicates the need for a systematic approach to obtaining this information. A systematic approach to organizing feedback information involves at least three system blocks: management accounts, intra-company reporting, and a workflow plan.

Management accounting accounts in UAZ OJSC are methodically and organizationally separated from other accounting accounts, since they create information for in-plant management, and, unlike other accounts, reflect not only actual, but also planning and budget information in a detailed breakdown by centers responsibility, costing objects, other sections. Reflection of planned and actual data on accounts allows you to receive deviations from planned and budget indicators in the form of account balances.

Separate information for management accounting can and should be obtained on the accounts of Section III of the Chart of Accounts approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (as amended on November 8, 2010). Their content should be expanded in order to obtain all the necessary information for internal management in a closed system of accounts. The expanded list of management accounting accounts at OAO UAZ includes, retaining the names of those accounts that are already in effect in the approved Chart of Accounts, and taking the free account numbers, other necessary management accounting accounts, the following accounts:

  • 20 "Main production";
  • 21 "Semi-finished products of own production";
  • 22 "Product release";
  • 23 "Auxiliary production";
  • 24 "Finished products";
  • 25 "General production costs";
  • 26 "General management and commercial expenses";
  • 27 "Reflection of costs and incomes";
  • 28 "Investments in non-current assets";
  • 29 "Serving industries and farms";
  • 30 "Sales".

There is another option for a more consistent arrangement of these accounts, since management accounting is internal affairs any company.

Consider some accounting entries in the accounts of management accounting.

Accounting for calculation objects, sales nomenclature, responsibility centers, business processes, business segments and other grouping grounds is organized on separate sub-accounts for each account. Classification of sub-accounts should be uniform and end-to-end for all accounts of management accounting.

Since management accounting accounts are allocated to a separate system that has an internal balance, usually with a zero balance, it is necessary to allocate independent cost accounting accounts in the system of accounting (financial) accounting accounts. On these accounts, it is advisable to organize accounting by cost elements in order to combine in single registers the receipt of information on costs in the interests of both accounting and tax accounting. For this, UAZ OJSC uses the following accounts from Section III of the Chart of Accounts:

  • 31 "Material costs";
  • 32 "Labor costs";
  • 33 "Depreciation deductions";
  • 34 "Other costs";
  • 37 "Reflection of costs".

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

Cost of issued finished products reflected without general expenses.

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

  • - create a complete information structure that allows you to receive internal management information with the reliability and accuracy inherent in accounting, but in a closed mode, replacing accounting in intra-factory management;
  • - allow you to accumulate information on the accounts of analytical management accounting in real time with the reflection of deviations from planning and budget indicators, which increases the efficiency of control and management, and reflect along with the actual planned data through accounting records, which increases the internal discipline of planning, eliminates unreasonable changes in budgets and estimates of responsibility centers;
  • - allow you to quickly summarize the indicators that are significant for top management and present information in an orderly manner to all levels of management.

The structure of management accounting accounts is the fundamental core that consolidates the entire management accounting system without violating its necessary flexibility and efficiency.

An effective in-plant accounting system should include:

  • - substantiated structure of in-plant management by financial reporting centers, business processes, business segments;
  • - estimates and budgets for the entire management structure with instructions to performers for their preparation and implementation;
  • - chart of accounts of management accounting, adapted to the structure of intra-factory management;
  • - guidelines on maintaining management accounts in accordance with the agreed chart of accounts;
  • - forms of internal reporting and guidelines for their compilation, presentation and analysis;
  • - methods of cost rationing, accounting and analysis of deviations from the norms with the necessary instructions to performers;
  • - calculation methods for direct and full costs with the distribution of costs by functions, instructions to performers;
  • - methods of transfer pricing, instructions to contractors;
  • - workflow plan.

Modern approaches management accounting involves its complex organization. Separate elements of management accounting cannot solve the problem of improving in-plant management.

The organization of management accounting is an internal affair of the organization itself. As there are no two identical people, so there are no two identical organizations, their differences are determined by the difference in ownership, scale of activity, various combinations of external and internal environment- all this necessitates the introduction of certain forms of accounting (both financial and managerial) accounting.

Management accounting, unlike financial accounting, is not mandatory for an organization. The management accounting system serves only the interests of effective management, so the decision on the advisability of its implementation in one form or another should be made based on an assessment of the cost-benefit ratio of its operation. For an organization's management accounting system to be considered effective, it must be capable of facilitating the achievement of the organization's objectives with least cost on the organization and functioning of the system itself.

The organizational structure of the management accounting system is built taking into account:
- the structure of the organization itself;
- information needs of management; -technical capabilities and features of computer
information system used in the organization;
- qualifications and personal qualities of managers and accountants-analysts.

Large and medium-sized organizations have special units in their organizational structure, whose tasks are to implement certain management accounting procedures (we discussed this in the previous section). Such services, operating at the level of the entire organization, can be called headquarters. In addition, in individual divisions and responsibility centers, special employees are appointed to coordinate accounting and management work both within the division and with higher levels of management.

In management theory, it is known that at present the most common are three forms of organization:
1. A unitary (linear-functional) structure with an established hierarchy of relationships and responsibilities that has existed for an indefinitely long time (Fig. 3.4). This is a classic form of organizational structure, it is characterized by strict subordination of lower-level employees to higher-level managers and the transfer of information and teams mainly vertically. Already at the dawn of the industrial era, production in many industries was organized according to this scheme.

The linear-functional form of 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 manufacturing and trading companies small and medium-sized businesses and now have a linear-functional organization. However, the disadvantages of this form of organization are also significant: the absence of formal horizontal connections leads to the fact that information can reach the lower levels on the “neighboring vertical” only by rising to the very top along our 4th functional branch. This makes it difficult to coordinate between individual functional branches, contributes to the manifestation of a conflict of interests and goals of individual functional branches, and thereby increases the costs (financial and time) for managing such a system. Therefore, companies operating in the most technologically advanced industries or producing products for single orders (aerospace industry, consulting and audit, ^manufacturing software), not content with such a scheme, have at least the beginnings of a matrix form of organization. With a linear-functional form of organization, in addition to accountants-analysts working directly in the structure of the accounting and financial service (in the financial vertical), economists, rate-setters, administrators of workshops, departments, services are appointed (accounting and financial employees at the middle and lower levels of production, marketing and other verticals).

2. The divisional (holding) structure is a group of relatively independent units united by a common financial management and (most often) ownership relations (Fig. 3.5).


From the point of view of manufactured products, a holding can be a vertically integrated structure (in which the result of the activities of one division is transferred for further operations to another) or act as a fully diversified group of companies (if they produce unrelated products or are engaged in sales on different markets). From the point of view of the form of organization, this category includes large companies, with a noticeable territorial or product disunity, which require a high level of decentralization and delegation of authority. 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 goals set for them by the divisions, also formulated mainly in terms of profit. Companies included in the holding (subdivisions, divisions, segments) develop own plans to achieve these goals and are responsible for their implementation. Thus, by delegating the authority to make operational and tactical decisions to the divisions, the leaders of the holding also transfer responsibility for achieving the goals set to the levels of these divisions. The reverse side of the coin is the inevitable duplication of functions by individual units and the conflict of interests of their managers. With a divisional (holding) form of organization, even-financial services are formed not only in management company, but also in each company of the holding separately, and just as in the linear-functional system, in each company, specialists can work both in the administration and in departments.

3. Matrix structure, in which subdivisions ( affiliated companies, projects, etc.) have a certain independence in the implementation of their tasks. At the same time, the holders of a certain profession perform their functions only on a temporary basis, for the duration of a separate project, and easily move between departments, forming a single labor market for functional groups. In matrix-form organizations, the problem of the attitude of the heads of functional units and projects is particularly acute.

The principle of organizing the activities of matrix organizations at the operational level is illustrated in fig. 3.6)

 

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