P L A N R A B O T S

INTRODUCTION 2

MAIN PART

The essence of management accounting 4

Content of management accounting 5

Accounting Principles 6

Purpose of management accounting 9

CONCLUSION 10

REFERENCES 12

IN E D E N I E

This work is devoted to the topic "Essence, content, principles and purpose of management accounting."
Transition to market economy requires organizations to significantly increase the amount of information that arises both within the enterprise and outside it. From the side external organizations also there is a certain interest either in the activities of this enterprise, or in the results of its activities.
The volume of information about the demand for manufactured products, the possibilities of selling products under certain conditions and requirements, material and technical support for the production of these products, about the main production, technical preparation of production, about the costs of production and the effectiveness of the release of certain products, etc. is increasing.
The owners of the enterprise, suppliers, buyers, creditors, tax authorities, shareholders are interested in other information: about changes in the share of equity capital, investment efficiency, income and efficiency of resource use, etc.
Management accounting is an important area of ​​expertise for anyone looking to pursue a career in the business world. The importance of this discipline lies in the fact that the language of management accounting and cost analysis is the main system of communication within the enterprise. Planning (budgeting) and control (measuring performance) are vital for both business and budgetary organizations... In every type of business, financial and human resources need to be managed, and management accounting provides the necessary mechanism for this. The main criterion for the effectiveness of the system is the effective management of these resources.
Management Accounting Is a field of knowledge that is necessary for everyone who is engaged in entrepreneurship.
The accountant is responsible for the fulfillment of the goals set by the administration or the founders of the enterprise. The results of an accountant's activity largely depend on the information that he uses for planning, control and regulation. management activities and decision making.
Discipline "Management accounting" serves as an instrument of continuity and harmonization of the study of accounting disciplines. It allows you to broaden your horizons in relation to the cycle of accounting disciplines "Financial accounting", "Accounting (financial) reporting", "Financial analysis", "Audit".
Management accounting expands financial accounting and is used primarily in the internal operations of the company (when to change technology, etc.) so that competitors do not have access.
The purpose of management accounting is to provide the necessary information to managers responsible for achieving specific production goals, as well as the firm's management to make reasonable management decisions, both in current activities and for the future.
The goal is considered achieved if the documents are drawn up and presented as intended.
Management accounting provides collection and processing of information for planning, management and control.

MAIN PART

The essence of management accounting

Management accounting is an integral part of an enterprise information system. The efficiency of production management is ensured by information on the activities of structural units, services, departments of the enterprise. Management accounting generates this information for managers of different levels of management within the enterprise in order to make the right management decisions.
The content of management accounting is determined by the objectives of management: it can be changed by the decision of the administration, depending on the interests and goals set for the heads of internal divisions.
The formation of management accounting took place on the basis of cost accounting, therefore its main content is accounting for the production costs of future and past periods in various classification aspects. This point is present in the definition of the concept of "management accounting", which appeared in recent times in translated and domestic economic literature, as well as in works on accounting and the use of its information in management.
Others the most important moment, which is noted by all authors when defining the essence of management accounting, is analytical information. As part of management accounting, information is collected, grouped, identified, studied in order to most clearly and reliably reflect the results of the activities of structural units and determine the share of participation in making the profit of the enterprise. The efficiency of production activities is presented in accounting as a process of comparing the actual and standard costs and benefits from production costs.
Establishing the essence of management accounting is facilitated by considering a set of features that characterize it as an integral information and control system of an enterprise:
continuity,
purposefulness,
fullness information support,
practical reflection of the use of the objective laws of society,
impact on the control object under changing external and internal conditions.
The essence of management accounting - an integrated system for accounting for costs and revenues, rationing, planning, control and analysis, systematizing information for operational management decisions and coordination of problems of the future development of the enterprise.
The above definition is given based on the content, principles and purpose of management accounting.

Content of management accounting

Characterizing the essence of management accounting, it should be noted its important feature: management accounting connects the management process with the accounting process.
The subject of management is the process of influencing an object or a management process in order to organize and coordinate the activities of people to achieve maximum production efficiency. Management affects the subject of management through planning, organization, coordination, incentive and control. It is these functions that management accounting performs, forming a system that meets the objectives of management.
Currently, there are no clear definitions of the subject of management accounting. Meanwhile, the system and methods of management of the enterprise are changing, and the procedures and content of management accounting are changing accordingly. This is especially true for modeling the accounting of costs and incomes at enterprises with different organizational structures, the influence of changing external factors (inflation, industrial restructuring, etc.).
The subject of management accounting in general view is a set of objects in the process of the entire production management cycle.
Content the subject is revealed by its numerous objects, which can be combined into two groups:
a) production resources that ensure the reasonable labor of people in the process economic activity enterprises.
Production resources include:
- fixed assets are means of labor (machinery, equipment, industrial buildings, etc.), their condition and use;
- intangible assets are objects of long-term investment (the right to use land, standards, licenses, trademarks, etc.), their condition and use;
-material resources - these are objects of labor intended for processing in the production process with the help of means of labor.
b) business processes and their results, which together constitute the production activity of the enterprise.
This group includes the following activities:
- procurement and procurement - acquisition, storage, provision of production with raw materials, auxiliary materials and production equipment with spare parts intended for its maintenance and repair, as well as marketing activities related to procurement processes;
-production - processes due to the technology of production of products and consisting of main and auxiliary operations; operations to improve manufactured products and develop new ones;
-financial and sales - marketing research and operations to form a sales market for products; direct marketing operations, including packaging, transportation and other types of work; operations that promote the growth of sales, from advertising a product to establishing direct connections with consumers; quality control of manufactured products;
-organizational - creation organizational structure enterprises, isolation of functional departments, services, workshops, sections from the enterprise system; organization of an information system at the enterprise with direct and feedback that meets the requirements of internal communication links between structural units, different levels of management, corresponding to planning functions; operations of coordinating the actions of internal executors aimed at fulfilling the main goal of the enterprise.

Management accounting principles.

Business management is a complex and complex process. The accounting system that meets the management requirements is also complex and consists of many procedures. In addition, the composition of the elements of the management accounting system may vary depending on the objectives of management. Meanwhile, any accounting system organized at a particular enterprise meets generally accepted principles.
TO management accounting principles relate:
a) the continuity of the enterprise;
It is expressed by the lack of intentions to self-liquidate and reduce the scale of production, which means that the enterprise will develop in the future. This principle directs accountants to create an information service for solutions to long-term problems: analysis of the competitiveness of production, supply of raw materials and supplies, changes in the assortment and development of new products, investments, etc.
b) the use of uniform for planning and accounting (planning and accounting) units of measurement;
In planning and accounting for production, it provides direct and feedback between them.
Planning and accounting units reveal the essence of operational and production planning systems at its different levels; with their help, a real opportunity arises for the development of a methodology for an accounting system based on a close relationship of indicators of management accounting for production and accounting of costs, for determining the results of management of individual structural units.
At different levels of operational and production planning, planning and accounting units are either enlarged or, on the contrary, detailed. The detailing is based on the principle of transition from larger units at the enterprise level (product, production order, series of products, name, etc.) to smaller ones at the level of a workshop, site, brigade (part, operation, complex of operations, machine set, brigade kit, etc.).
Planning accounting units of production management accounting and measurement units finished products, handed over to the warehouse, used in accounting, are identical. Through them, the connection between the management and financial accounting of completed orders is traced. At the same time, any grouping of data in one form or another of accounting by management objects is possible, whether it is grouping by types of products, production orders or structural divisions. In addition, at the enterprise level, the accounting units coincide with the costing object or are part of them. At the level of structural units, planning and accounting units can be used when choosing cost accounting objects.
c) evaluation of the results of the activities of the divisions of the enterprise;
It is one of the fundamental principles of building a management accounting system.
With all the differences in organizational forms at enterprises, management accounting should be associated with operational production and technical and economic planning. Together with the planning and control system, management accounting is a mechanism for managing a shop, site, or brigade. Evaluation of the performance results provides for the determination of trends and prospects of each division in the formation of the enterprise's profit from production to the sale of the product.
The economic mechanism of the enterprise must be adapted to the needs of the operational management of departments and within them.
d) continuity and multiple use of primary and intermediate information for management purposes;
Compliance with this principle in the process of collecting, processing and transporting primary data simplifies the accounting system and makes it effective (less costs - more significance in solving the goal set by the manager for the accountant-analyst).
In day-to-day management, management accounting information is supported and sometimes supplemented by accounting data. In turn, financial accounting data is detailed, supplemented with information coming from management accounting. It is sometimes called the principle of complexity... The essence of the principle lies in a one-time fixation of data in primary documents or production calculations and their repeated use for all types of management activities without re-fixing, registering or calculating.
This principle allows the company to create a rational and economic accounting system in accordance with its size and scale of production activities. Its implementation means that from the minimum amount of data, the maximum amount of information necessary for management decisions is obtained. Then management accounting performs its functions.
e) formation of indicators of internal reporting as the basis for communication links between levels of management;
Management accounting has the ability to form internal reporting indicators based on primary accounting data in such a way that they become a communication system within the enterprise.
At the zero level, accounting information appears in primary documents, reports of the main and auxiliary shops; at the first level, information is grouped in the consolidated documents of the supply department, external cooperation, production departments, sales and financial department, accounting, warehouse management; at subsequent levels, the consolidation and formation of reporting consolidated documentation is carried out in the functional departments of the plant management (chief designer, chief technologist, chief mechanic, personnel department, production, etc.).
At the highest level, the summary information received from the structural divisions is generalized, and it is converted into the resulting reporting documentation by the departments - production and dispatching, planning and economic and accounting. The content of the reports depends on their intended purpose or the position of the manager for whom they are intended.
Analytical accountants are:
- reports on the analysis of the cost in order to determine the cost of production;
- estimates for planning future expenses;
- current operational reports of production units to assess the results of work;
- reports on production costs for making operational decisions;
- analysis of estimates of capital investments for long-term planning or forecasting.
f) completeness and analyticity, providing comprehensive information about accounting objects;
The indicators contained in the reports should be presented in a form convenient for analysis, do not require additional analytical processing, do not provide for reverse synthesis (from the lowest to the highest levels of management) procedures.
Violation of this principle leads to a rise in the cost of the system and loss of control efficiency.
g) the frequency, reflecting the production and commercial cycles of the enterprise, established by the accounting policy;
Reflects the production and commercial cycles of an enterprise, is important for building a management accounting system.
Information for managers is needed when it is appropriate - not earlier, not later. Reducing the time can significantly reduce the accuracy of the information produced by management accounting. As a rule, the control apparatus sets a schedule for collecting primary data, processing them and grouping them into summary information.
h) the principle of the budget (estimate) method of managing costs, finances, commercial activities;
Used on large enterprises as a planning, control and regulation tool.
The budget cycle consists of planning procedures for all areas of activity, divisions; summing up the design solutions of the entire team; calculation of the draft budget; calculating plan options and making adjustments; final planning and accounting for changing conditions and deviations from the planned.
Estimates (budget) cover production, sales, distribution and financing. The estimates reflect the production costs of the entire enterprise and its divisions, income from activities, divisions, enterprises in general, and profit.

The combination of the listed principles ensures the effectiveness of the management accounting system.

Appointment of management accounting.

The main purpose of management accounting is:
a) submission of the necessary information to the administration of the enterprise for the operational management of production and decision-making for the future;
b) calculating the actual cost of production and and deviations from established norms, standards, plans and estimates;
c) planning and control of financial and economic activities of capital investments, the introduction of new technologies.

CONCLUSION

As a result of the work carried out, it can be seen that the essence of management accounting is presented as an integrated system for accounting for costs and revenues, rationing, planning, control and analysis. It defines information for operational management decisions and for the future development of the enterprise.
The components of management accounting are determined by the turnover of production resources in the areas of supply, production and sales. Thus, the fundamental principle of the entire accounting system is the principle of "costs - income".
Based on this definition, the following components are distinguished in the cost and income accounting system:
- supply and procurement activities;
- production activities;
- costs and production costs;
-financial and marketing activities;
- organizational and investment activities.
The size of the enterprise and the decisions of the administration influence the choice of the management accounting system.
The objectives of management are solved by management accounting in the performance of such functions as providing information at all levels of management necessary for the current planning, control and adoption of operational management decisions; organization of internal communications between management levels and various production units of the same level through internal reporting; control and assessment of the results of the activities of internal divisions and the enterprise in achieving the final goal; analysis of the actual results of activities and the future development of the enterprise.
In practice, management accounting connects the management process with the accounting process, since it has the same objects with it: production resources that ensure the expedient work of people in the process of economic activity of the enterprise; business processes and their results, which together constitute the production activity of the enterprise. The set of objects of management accounting, serving in the process of the entire management cycle, is called its subject.
In the information system of the enterprise, objects of management accounting are disclosed using specific techniques and methods: documentation; inventory; estimates; groupings and check accounts; planning, rationing and limiting; control; analysis. Each element affects the accounting object not in isolation, but in the system of organizing internal relations, which is aimed at solving management goals.
The management accounting system is subordinated to management objectives. It is effective if the following principles are observed:
- the continuity of the enterprise;
- the use of uniform indicators and units of measurement for planning and accounting;
- the obligation to assess the performance of structural units based on indicators of internal reporting;
- continuity and multiple use of primary and intermediate information for different management purposes;
- budget (estimate) method of cost control;
- completeness and analyticity of information;
- the frequency of information reflecting the production and commercial cycles of the enterprise.
The theoretical foundations of management accounting combine the concept of the essence of management accounting, its content and purpose, principles and systems of organization.

BIBLIOGRAPHY:

1. B. Needles, H. Anderson, D. Caldwell "Accounting Principles" 1997
etc.................

FEDERAL STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"MURMANSK STATE TECHNICAL UNIVERSITY"

Faculty of Economics

Department of Finance, Accounting and

management of economic systems

(FBUiUES)

Course work

by discipline Management accounting

on the topic: "Content, principles, purpose and goals

management accounting ".

Introduction ………………………………………………………………………… ..3

1. The essence of management accounting …………………………………………… .5

1.1 Subject, objects, methods and objectives of management accounting ..................... 5

1.3 Principles and functions of management accounting …………………… ... 17

2. Purpose of management accounting, scope and features

its application ………………………………………………………………… .22

2.1 Purpose of management accounting ………………………………… 22

2.2 Sphere and features of application of management accounting ……… ..24

Conclusion ……………………………………………………………………… 27

List of sources used……………………………………………. thirty

Introduction

Management accounting is an area of ​​expertise that everyone who runs a business needs. The manager is responsible for achieving the goals set by the administration or the founders of the enterprise. The results of a manager's activity largely depend on the information that he uses for planning, monitoring and regulating management activities, as well as making decisions.

Management accounting allows you to systematically consider issues of operational planning, control and accounting within the enterprise certain types activities.

Management accounting is an integral part of information system enterprises. The efficiency of production management is ensured by information on the activities of structural units, services, departments of the enterprise. Management accounting generates such information for managers of different levels of management within the enterprise in order to make the right management decisions. The content of management accounting is determined by the objectives of management, it can be changed by the decision of the administration, depending on the interests and goals set for the heads of internal divisions.

The relevance of the chosen topic is due to the fact that at present, organizations and enterprises mainly conduct traditional accounting. Management accounting is either not kept in isolation or is very poorly developed. In these conditions, the entire accounting system in the organization is put on one scale. Naturally, such a system cannot function efficiently in modern conditions. It would seem that a way out of this situation suggests itself: it is necessary to put the entire accounting system on both "scales", that is, along with financial accounting, to keep management accounting.

The purpose this work is the study of the content and principles of management accounting, as well as the definition of its purpose and objectives.

In accordance with the goal, the following tasks are set:

1) consider the essence of management accounting;

2) identify the goals of management accounting, its subject, object and methods;

3) study the principles and functions of management accounting at the enterprise;

4) determine the purpose of management accounting, the scope and features of its application.

All assigned tasks will be considered in accordance with legislative acts and regulations on accounting using scientific literature.

The structure of this work consists of an introduction, two chapters, which reveal their content in three and two paragraphs, respectively, a conclusion and a list of references.

1.1 Subject, objects, methods and objectives of management accounting.

One of the most important tasks of the head of any enterprise is to make the most of the resources at his disposal. This requires information on the availability of such resources. Standard accounting does not provide such information. Therefore, in the middle of the twentieth century, the development of a market economy in industrialized countries revealed the need to supplement accounting (financial) accounting with management accounting.

Thus, one system accounting began to include financial and management accounting.

A - production accounting

B - financial accounting for internal use

B - financial accounting in the narrow sense for external users

D - tax calculations based on financial accounting (tax accounting).

There are two approaches to understanding the essence of the term "management accounting": the first is associated with managementaccounting, the second - with the European "controlling" (Germany).

In accordance with the first term, the main task of any accounting activity is to provide the management personnel of the enterprise with timely and complete information for making management decisions. This means that accounting activities are inextricably linked with the management of the enterprise as a whole and its individual parts. Therefore, managementaccounting can be translated as the organization of accounting, based on the needs of management. With this approach, management accounting is not only a system for collecting and analyzing information about the costs of an enterprise, but also a budgeting system, a system for evaluating the activities of departments. In general, these are more managerial than accounting technologies.

In accordance with the second concept, management accounting is considered as a system for collecting and interpreting information about costs, costs and production costs, i.e. it is an advanced system of organizing accounting for the purposes of monitoring the activities of the enterprise.

In a narrow sense, management accounting can be understood as accounting and control of costs and incomes associated with the activities of an enterprise.

In Russian practice, management accounting is often considered in a broad sense (in accordance with the term managementaccounting) as a system that, within the framework of one organization, provides management personnel with information used to plan, manage and control the activities of an organization.

The subject of management accounting is the production activity of the organization as a whole and its individual structural units.

The objects of management accounting are the costs of the enterprise and its individual structural divisions - the centers of responsibility; the results of economic activities of the entire enterprise and responsibility centers; internal pricing; budgeting and internal reporting.

Various combinations of economic, legal, organizational and technical and technological factors determine the variety of forms of organization of management accounting.

Management accounting subsystem

In the practice of management accounting in the West, there are two options for the relationship between management and financial accounting. This connection is carried out using reconciliation accounts, which are the expense and income accounts of financial accounting. In the presence of direct correspondence of accounts of management accounting with control accounts, there is an integrated (monistic) accounting subsystem at the enterprise. If the management accounting subsystem is autonomous, closed, paired control accounts of the same name are used, i.e. mirrored, mirrored accounts, or screen accounts.

The methods used in management accounting are varied:

· Some elements of the BU (FU) method (accounts, double entry, inventory and documentation, balance sheet summarization, reporting);

· Techniques and methods used in statistics and economic analysis (index method, factor analysis, etc.);

Mathematical methods (correlation, linear programming, least squares, etc.)

The objectives of management accounting:

· Provision of information assistance to managers in making operational management decisions;

· Control, planning and forecasting of the economic activity of the enterprise and responsibility centers;

· Providing a basis for pricing;

· Selection of the most effective ways of enterprise development.

The main task of management accounting is to prepare the necessary information for making optimal management decisions to improve the production process and thereby optimize the management process itself.

One of the most important aspects of national accounting policy is the nature of the coexistence of the organization's accounting systems. This aspect represents one of the general problems of implementation of interests in accounting policy. different users both external and internal reporting. Currently, there are three types of accounting in the accounting practice of Russia: financial accounting, management accounting, and tax accounting. They are closely related, but each has its own characteristics. In the interests of the state, it is necessary to preserve as much as possible the unity of these accounting systems, which will contribute to rational use intellectual, informational, organizational and financial resources of organizations, a decrease in the amount of overhead costs in the total amount of costs, and, accordingly, a decrease in the cost of production, and, as a consequence, an increase in its competitiveness and, consequently, an increase in tax payments to the budget. The leading position in this process should be taken by financial accounting, since, according to the current legislation, it is mandatory for any organization, has a proven system for generating accounting data for centuries, including for management purposes. The relationship between financial accounting, management accounting and tax accounting is schematically shown in the figure.

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Plan

• Introduction 3
• 5
• 5
• ……………………………………………………………………………………….. 9
• 2.1 The role of accounting in management 9
• 12
• 13
• Conclusion 21
• 24
• Appendix A 25
• Appendix B 26

Introduction

The term "management accounting" has recently become more and more common in the specialized literature. Sometimes it is understood as conducting "double-entry bookkeeping", tax evasion. It is sometimes believed that management accounting provides more reliable data than official accounting. This understanding of management accounting introduces some confusion into the work of people who are more or less related to accounting. On the one hand, the head of the organization needs reliable data to make informed management decisions, which he requires from the chief accountant. On the other hand, the chief accountant, who conducts mutual settlements of the organization with the state and clients, does not always understand why it is necessary to draw up any additional reports that are not required by external regulatory authorities. Here sometimes disagreements arise between the manager and the chief accountant.

These contradictions arise not because of the lack of professionalism of the chief accountant and not because of the excessive exactingness of the head of the organization. They are based on a different vision of the goals for which reporting is prepared. The state sets one of its goals to increase the collection of taxes. Therefore, all the requirements for accounting are aimed precisely at this. The reliability and accuracy of accounting information must be observed so that the tax authorities and various extra-budgetary funds can control their settlements with organizations as closely as possible.

Obviously, in order to meet the above goals, it is necessary to use various methods of collecting, processing and reflecting information. In international practice, this problem is solved by dividing the entire accounting system of the organization into financial and management. Financial accounting information is provided to both internal and external users, and management accounting information is provided only to internal users.

The relevance of the chosen topic is due to the fact that at present, organizations and enterprises mainly conduct traditional accounting. Management accounting is either not kept in isolation or is very poorly developed. In these conditions, the entire accounting system in the organization is put on one scale. Naturally, such a system cannot function efficiently in modern conditions. It would seem that a way out of this situation suggests itself: it is necessary to put the entire accounting system on both "scales", that is, along with financial accounting, to keep management accounting.

The purpose of this work is to study the comparative characteristics of production, management and financial accounting.

To achieve the set goals, it is necessary to solve a number of the following tasks:

- to identify items and objects of production, management and financial accounting;

- to give a comparative description of production, management and financial accounting.

In this work, we used tutorials edited by V.B. Ivashkevich, V.E. Kerimov, T.P. Karpova "Management accounting" and others.

1. Purpose of management accounting, scope and features of its application

1.1 Purpose of management accounting

Management accounting is an integral part of the enterprise management system. It is designed to provide the formation of information necessary for:

- monitoring the efficiency of the current activities of the organization as a whole and in the context of its individual divisions, types of activities, market sectors;

- planning future strategy and tactics of implementation commercial activities in general and individual business operations, optimization of the use of material, labor and financial resources of the organization;

- measuring and evaluating the efficiency of management as a whole and in the context of divisions of the organization, identifying the degree of profitability of certain types of products, works, services, sectors and market segments;

- adjusting control actions on the course of production and sales of products, goods and services, reducing subjectivity in the decision-making process at all levels of management.

Based on this, the main tasks the organization of management accounting is an orientation towards achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving the task, participation in the choice of the optimal option and in the calculation of the normative parameters for its implementation, an orientation towards identifying deviations from the specified performance parameters, interpreting the identified deviations and analyzing them. In addition, it is necessary to observe the general principles of generating information for management: the principle of ahead of time for making a management decision and the principle of responsibility for its consequences. A correct assessment of upcoming expenses and income is much more important than a statement of missed opportunities. At the same time, if there is no responsibility for the results of management at all levels of management, it makes no sense to keep management accounting.

The purpose of management accounting and the scope of its application are very significantly different in initial period its separation from accounting and subsequently. Initially, management accounting was considered as cost, operational and technical, production, its framework in best case were limited to additional registers of analytical accounting.

Then, special attention was paid to the efficiency of accounting of costs and results of the activities of enterprises. In the USSR, there were options for the daily accounting of the cost of production and the prompt identification of financial results of activities. Based on traditional accounting methods of generating information, they failed due to large conventions and errors, but mainly due to the lack of demand for this information by the system. centralized management the economy of the enterprise.

In the West, already in the 30s. the responsibilities of production (management) accounting included:

- accounting of expenses by places of their occurrence;

- identification of deviations of actual costs from standard or estimated;

- assessment of the remains of work in progress;

- determination of the cost of certain types of products and the results from their sale.

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

- recording and reporting costs, including classifying, summarizing, presenting and interpreting cost data for interested users;

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

- cost management and cost analysis, i.e. presentation of cost data in the form of information suitable for management planning and control, for use by management personnel in decision-making.

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

Cost management and cost analysis deal with projected or planned costs as well as past costs. They include budgeting of the costs of the main activities, their control and cost management for decision making.

The plan is a quantitative expression of the goals of an economic entity for a certain period of time and the development of ways to achieve them. Management accounting, on the one hand, provides planning with the information necessary for calculations, and on the other hand, it uses the indicators of the plan as a basis for comparing and monitoring its implementation.

Usually, in management accounting, two main directions of comparison are used: with the past period and with the internal budget of costs and results of activities.

Rationing plays an important role in management accounting. It contributes to the timely identification and prevention of wasteful spending, determines the limit values ​​of costs and benefits, simplifies the technique of calculating and analyzing the cost of production. Management accounting helps to assess the degree of technical and economic feasibility of norms and standards, identifies underestimated, outdated norms, contributes to their timely revision.

Operational accounting for management is part of its overall system. It reflects the actual values ​​and indicators of the availability, movement and use of enterprise resources for a shift, day, week and other periods within the reporting accounting time (month, quarter, year). In addition, it differs from accounting by focusing on the information needs of the heads of the enterprise and its divisions and fixing mainly deviations, rather than absolute values ​​of availability, income and expense. Operational accounting is used for daily monitoring and management of business processes, compliance with technical and economic parameters of production and sales of products, as well as other activities.

2. The essence of accounting for enterprise management, its difference from financial accounting

2.1 The role of accounting in management

The basis of the market economy of the state is made up of economic organizations (enterprises, firms, companies) different forms property that uses economic resources to carry out commercial activities. It is a complex combination process for the production and sale of goods and services, which involves labor, land and capital. Each of the listed components can be represented as costs associated with the implementation of business activities. All the main processes of production and economic activity of the enterprise: supply, production, sales and coordinating their management function are directly related to the expenditure of labor, material and financial resources. These expenses can be considered justified if, as a result of their implementation, income is obtained in excess of the costs incurred. In essence, enterprise management is a combination of various production and non-production factors, actions and opportunities for entrepreneurial activity, the ultimate goal of which is to make a profit, i.e. excess of income over expenses.

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

The control process is implemented in the form of a certain sequence of decisions, the effectiveness of which can be checked only on the basis of obtaining information about intermediate and final results that reliably and timely reflect the state and behavior of the controlled parameters.

All stages and stages of the management process are associated with information processing. Without information, it is impossible to determine the goals of management, assess the situation, formulate a problem, make a decision and monitor its implementation.

Economic information for the management of economic organizations is formed in the systems of planning, accounting and analysis of production and financial activities. In the conditions of computer data processing, the functions of these systems are integrated. The formation of information is assigned to financial and production (management) accounting, which perform the functions of not only measuring and recording the actual values ​​of the availability, movement and use of resources, but also their planning. Economic analysis should equally be inherent in all types of accounting, including financial and management.

In general, the system for providing an enterprise with economic information can be represented as the following diagram (see Appendix A).

Management Accounting -

The statement that accounting was originally intended for the management of entrepreneurial activity is hardly subject to doubt. Initially the merchant himself, workshop owner or other merchant, and then hired or professional accountants making records of acquisitions and expenditures, movable and immovable property, debts to creditors and debtors' debts, they made them for themselves, for their own needs of managing the business of the enterprise. They needed accounting so as not to forget, so that, if it comes to court proceedings, exactly reproduce the circumstances of the disputed transaction or debt. Hence the memorial nature of many registers and forms of accounting (memorium - lat. - memory), legal interpretation of its development. Even when accounting began to include the calculation of costs and costing, this was done for the owners and managers of the enterprise in order to ensure the profitability of its activities, orientation in pricing, assessing the profitability of production and sales of certain goods, i.e. for business management.

Gradually, as economic relations became more developed and diversified, with the emergence of economic organizations of collective ownership, enterprises on shares, and then joint-stock companies, accounting began to acquire public importance. It took unity in its methodology, the need for its legislative regulation, the introduction of unified reporting and the rules for its preparation. In addition, the state, constantly strengthening its power, immediately appreciated the role of accounting in taxation, in settlements with the budget, and began to actively intervene in the establishment of its rules and control over their observance, primarily for fiscal reasons. Accounting, while retaining the fundamental possibilities of participating in the management of the enterprise, has gradually turned into accounting for third-party consumers of its data: shareholders, shareholders, the state and third parties (credit, investment organizations, suppliers, buyers, etc.).

What happened in the middle of the XX century. The separation of management accounting from the accounting system is associated with the development of technology and production technology, science and practice of management, the emergence of new market instruments, and increased competition. The number of options for solving economic problems and situations has increased, they have become more complicated. The cost of an error also increased due to an incorrectly made decision on the management of the enterprise. By this time, the theoretical basis and the principles, methodology of management accounting in the form of standard-cost and direct-cost systems, the theory of managerial decision-making and the science that studies human behavior have been developed.

2.2 The relationship of production, financial and management accounting

In the modern sense, management accounting is a system that ensures the receipt and delivery of information necessary for the functioning of the management system at the enterprise. In part, these functions are performed by production and accounting. The information generated in the systems of accounting, production and management accounting is designed to reduce the degree of uncertainty inherent in market conditions of management. In general terms, the ratio of accounting, production and management accounting can be presented in the form of the following diagram (see Appendix B).

From the above diagram, it can be seen that management accounting consists, as it were, of two components: production accounting,

The practice of implementing management accounting has shown that, in any form of its organization, it is necessary to separate it into an independent section or type of accounting work, measuring the costs and results of the main activities of the enterprise. In industry, these are the costs of manufacturing or extracting products, performing work, providing services and their implementation and, accordingly, the volume and cost of production and sales, in construction - the costs of construction, installation of equipment and commissioning of facilities, their estimated contractual cost, in trade - distribution costs, turnover and gross profit.

It is the ratio of costs and results of activities that testifies to the effectiveness of management, serves as the basis for making management decisions, for assessing the feasibility of their implementation.

2.3 Differences between financial and management accounting

The most significant differences between financial and management accounting are as follows.

1. Financial accounting is intended for drawing up accounting statements the established form and content, mainly focused on external users: shareholders and other property owners, government authorities and management, creditors and investors. The purpose of this accounting and related reporting is to inform the owners of the enterprise, the state and third parties about the availability of property and obligations of the organization, its financial condition and performance, the calculation of taxable indicators and tax payments, management of accounts receivable and accounts payable, settlements with clients and personnel. The purpose of management accounting is to provide managers of the organization with the information necessary to control the profitability of production and economic activities, solutions internal tasks company management, search and justification of management decisions.

2. Financial accounting is obligatory for the enterprise, management accounting is not. The obligation to keep financial records using accounting accounts is determined by federal law Russian Federation, which applies to all organizations located on the territory of the Russian Federation. The question of whether to keep management accounting at the enterprise or not is decided by the organization itself. The collection and processing of information for management is considered appropriate if its value for management is higher than the cost of obtaining the relevant data.

3. Financial accounting covers all business transactions, all activities of the enterprise, its property, liabilities and settlements. But this accounting for fact, forecast, expected values ​​does not include accounting. Management accounting is mainly the calculation of costs and benefits; identification of deviations from the optimal use of household funds. Both types of accounting for management include calculated, expected, forecast, planned values.

4. Financial accounting should be carried out in accordance with regulatory documents The government of the Russian Federation and bodies that have been granted the right to regulate accounting. For violation of the financial accounting methodology, liability is stipulated by law. The methodology and organization of management accounting are not regulated by state bodies and legislation. Management accounting is carried out according to the rules established by the organization itself, taking into account the specifics of its activities, the specifics of the solution of certain management tasks... There are no restrictions on the choice of management accounting systems. Its methodological basis is the theory of decision making.

5. The users of financial accounting and reporting information are mainly owners, creditors, investors, tax authorities, extra-budgetary funds, public authorities, i.e. external consumers. Personally, their composition is unknown to the company, and everyone is presented with the same data contained in the financial statements. Management accounting information is intended for the heads of the enterprise (managers) of different levels of authority and responsibility. Naturally, each of them needs an individual list of management credentials corresponding to their rights and responsibilities.

6. Financial accounting is maintained by double entry on interconnected accounting accounts. Management accounting may or may not adhere to this principle in whole or in part. Measurement and assessment of income, costs, assets without using a system of special accounts of management accounting is carried out statistical methods accumulation, sampling, comparison, etc. If management accounting uses a system of accounts, they should differ from financial accounts in form and substance, but be interrelated with them in a methodological respect.

7. Financial accounting is kept as a whole for the enterprise, considers it as a single economic complex. The costs and results of activities, settlements with suppliers and buyers, taxes and other obligatory payments, reserves and earmarked receipts are taken into account in the sums generalized for the organization, without breakdown by type of activity, structural divisions, etc. Management accounting is maintained by market sectors, places of cost formation, centers of responsibility, reasons and perpetrators of deviations, and only for top management its data are summarized as a whole for the enterprise.

8. Not only the content is different, but also the frequency and timing of reporting. In financial accounting, statements can be drawn up based on the total for a month, quarter, year, the time of its submission - after a few days, weeks, months. In management accounting, the frequency of submission of the relevant data is daily, weekly, monthly, part of the reporting data is formed as the need for them or by a certain predetermined date. A common requirement for accounting data for management is their efficiency, the formation of information according to the principle "the faster the better."

9. Financial accounting information characterizes the result of fait accompli and business transactions for the past period of time, reflects them according to the principle “as it was”. Management accounting data are guided by the decision "how it should be" and control over the implementation of the decision. Accounting for actual values ​​for management accounting is also important, but mainly as a basis for making decisions and analyzing their effectiveness. Since management accounting does not negate financial accounting, it uses its information about actual costs and performance, changes in the value of assets and sources of their formation, debt obligations, etc.

10. Accuracy of financial and managerial accounting, calculation of their indicators can be different. Financial accounting data must be reasonably accurate, otherwise external users will be suspicious of the content of the financial statements. In management accounting, approximate estimates, probabilistic calculations, and indicative indicators are acceptable. Here, accuracy may not play a decisive role, and the speed of obtaining information for control, its multivariance, that is, acquires paramount importance. compliance with management objectives.

11. Financial and management accounting can distinguish between the composition of the indicators used, their units of measurement. The basis of accounting is value, monetary measurement, financial statements are prepared only in value terms. It is impossible to take into account on the accounts of accounting that which cannot be estimated in rubles or another currency. In management accounting, both monetary and natural units of measurement are widely used. Estimation of labor costs and labor intensity of production in working hours (hours, man-hours, standard hours) is very common. In some cases, they are more objective in assessing the effectiveness of costs and benefits than cost indicators. Management accounting is widely used relative indicators, relatively rarely used in accounting, and unknown to him cost indicators of value added, marginal costs and profits, marginal costs, etc.

12. The degree of openness of information in accounting and management accounting is different. The financial statements of most enterprises (with the exception of regime enterprises) are open for review. the federal law"On Accounting" obliges open joint stock companies and organizations created at the expense of private, public and state funds and contributions, to publish annual financial statements no later than June 1 of the year following the reporting year. There is a principle of publicity of financial statements, according to which its data must be published in newspapers, magazines and other accessible publications, presented in special booklets, brochures and transmitted territorial bodies state statistics at the place of registration of the organization for provision to interested users.

The content of the concept of "management accounting" in different countries various. It was first used by authors writing in English language... In Germany, until recently, this term was not used at all, preferring to call the corresponding training course and practical case "Calculation (accounting) of costs and benefits." Accordingly, the area of ​​planning, accounting, control and analysis of costs is limited mainly by sales revenue and costs of the current year. In English-speaking countries (USA, England, Canada), management accounting is considered more broadly. Its scope includes financial and industrial investments, the results of their use. In France, they prefer to deal with the concept of "margin accounting" and limit it to finding and justifying management decisions for the future using indicators of marginal profit. In Russia, apparently, it is necessary to try to find a middle ground, taking into account the traditions and experience of the formation and development of accounting and management accounting in our country.

The information generated by the management accounting system must meet the following requirements:

- reliability;

- completeness;

- relevance;

- integrity;

- comprehensibility;

- timeliness;

- regularity.

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

For financial accounting, the reporting is considered reliable if it is formed on the basis of the rules established regulations accounting. In management accounting, the objectivity of the data and their correspondence to reality are more important. Credibility concept in accounting for management closer to the definition used in auditing, where credibility is understood as the ability for a competent user to draw correct conclusions from accounting and reporting data.

Completeness management accounting means the sufficiency of information for the management of the enterprise and its divisions, the ability to ensure this sufficiency. The most complete are complex management accounting systems, including the use of accounts and double entry, providing control not only over the costs and results of current activities, but also over inventories, investments, and the effectiveness of functional business management.

The main requirement for information generated in the management accounting system is its relevance, those. materiality, acceptability for the solutions being developed. All other requirements are subordinate. Irrelevant, irrelevant for this decision information, even if it is absolutely reliable, cannot help in making the right decision, while 90% reliable data can be the basis for correct conclusions.

Relevant from the standpoint of making a managerial decision are data and information that takes into account the conditions in which the decision is made, its target criteria, which have a set of possible alternatives and characterize the consequences of the implementation of each of them.

One of the requirements of generally accepted standards and provisions of management accounting is its integrity and understandability. for users. This means that management accounting should be systematic even when it is maintained without the use of primary documentation, accounts and double entry. Consistency in this case, it means the unity of the principles of reflection of accounting information, the interrelation of accounting registers and internal reporting, ensuring, if necessary, the comparability of its data with the indicators of accounting and reporting.

The comprehensibility of the data and results of management accounting is important because its consumers are not only accountants and economists, but mainly the administration of the enterprise and line management workers (engineers, technicians, foremen), i.e. persons without special economic training. Understandability for them of management accounting information is ensured by reflecting the results of the analysis of the obtained indicators in the accounting registers, presenting data in the form of analytical tables, graphs, time series, etc. The orientation of management accounting to deviations from norms and standards also contributes to clarity.

Timeliness of management accounting means its ability to provide managers with the necessary information by the time of decision-making. In conditions automated systems processing of economic information is not a serious problem, but when using powerful modern computers there is a danger of data overload with a simultaneous lack of data at the time of making a managerial decision. Often, managers do not know what to do with this information.

Conclusion

The conducted theoretical study of the comparative characteristics of production, management and financial accounting allows us to draw the following conclusions:

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

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

Management Accounting - it is a field of knowledge and a field of activity associated with the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help executives (managers) make economically sound decisions.

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

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

Management accounting information is closed to third-party physical and legal entities, tax service and others government agencies... Even within the enterprise, it is subject to trade secrets. The degree of confidentiality of information for management is different and largely depends on the level of management to which it is presented: at the level of junior managers (foremen, chiefs of services, etc.), it is essentially open, at the level of members of the board of directors, the manager of the company, his deputies and heads of departments are practically closed.

Recently, the tax legislation of the Russian Federation introduced the new kind accounting - tax. Its difference from management accounting is obvious from the comparison of names: tax accounting is designed to calculate taxes and control the timeliness of their payment, management accounting serves the purposes of on-farm management, which are very far from taxation. At the same time, many decisions on enterprise management, especially at a higher level, must be made taking into account tax consequences, and in this regard, management and tax accounting have a definite connection and interdependence.

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

List of sources used

1. Decree of the President of the Russian Federation of June 3, 1993 N 842 "On some measures to curb inflation" // Reference and legal system "Garant" / NPP "Garant - service". - Last update 09/01/07

2. Andreev, B.F. Systemic course of economic theory. Microeconomics. Macroeconomics: Textbook. allowance / B.F. Andreev. - SPb .: Lenizdat, 2003 .-- 574 p. ISBN 5-289-01904-9.

3. Bartenev, S.A. History of economic doctrines in questions and answers / S.А. Bartenev. - M .: Jurist, 2003 .-- 188 p. - ISBN 5-7975-0096-5.

4. Bogatko, A.N. The basics economic analysis economic entity / A.N. Richly. - M .: Finance and statistics, 2003 .-- 206 p. ISBN 5-279-02070-2.

5. Borisov, E.F. Economic theory: Textbook. / E.F. Borisov. - M .: Jurist, 2003 .-- 567 p. ISBN 5-7975-0152-X.

6. Borisov, E.F. Economic theory: questions - answers. Key concepts. Course logic: Textbook. allowance. / E.F. Borisov; Moscow state jurid. acad. - M .: KONTRAKT: INFRA-M, 2004 .-- 192 p. - (Ser. "Higher education"). ISBN 5-16-000215-4.

7. Gataulin, A.M. Economic theory: Explanatory terminol. words .: Textbook. manual / A.M. Gataulin. - M .: Kolos, 2003 .-- 247 p. ISBN 5-10-003339-8.

8. Ivashkovsky, S.N. Economics: micro- and macroanalysis: Textbook. allowance / S.N. Ivashkovsky; Acad. bunk bed households under the Government of the Russian Federation. - M .: Delo, 2003 .-- 359 p. - (B-ka modern manager) ISBN 5-7749-0133-5.

9. Kulikov, L.M. Fundamentals of Economic Knowledge: Textbook. allowance / L.M. Kulikov. - M .: Finance and statistics, 2003 .-- 268 p. ISBN 5-279-01891-0.

10. Nikolaeva, I.P. Economic theory: Textbook. / I.P. Nikolaev. - M .: KnoRus, 2003 .-- 224 p. ISBN 5-85971-006-2.

Appendix A

The relationship of financial and management accounting with economic analysis

Appendix B

Interrelation of accounting, production and management accounting

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Tit sheet

Introduction ………………………………………………………………… 3

I. Theoretical part …………………………………………… ... 4

1. Determination of the essence of management accounting …………………… ... 4

2. Functions, goals and objectives of management accounting …………………… ..7

3. Objects of management accounting ……………………………………… 9

4. Methods of management accounting ………………………………….… ... 11

5. Principles of management accounting ……………………………….… ..12

6. Management accounting systems ………………………………….… .14

7. Components of management accounting ………………………. …… 15

II. Practical part …………………………………………….… ..17

Conclusion ………………………………………………………. …… 22

References …………………………………………………. …… 23

Introduction

In the middle of the twentieth century, the development of a market economy in industrialized countries revealed the need to supplement accounting (financial) accounting with management accounting.

Management accounting is the process of identifying, measuring, accumulating, analyzing, processing and transmitting information about the economic activities of an enterprise used for planning, management and control.

Its purpose is to provide information to managers different levels internal management responsible for achieving specific production goals. The information required for making operational management decisions, first of all, relates to production costs and therefore should be received as soon as possible.

The content of management accounting is determined by the objectives of management, it can be changed by the decision of the administration, depending on the clearly developed strategy of the company. Management accounting in its content and purpose is future-oriented. At the same time, it also takes into account circumstances that may change during the planning period. The purpose of management is realized in the expected results of management, with the help of accounting data it is necessary to foresee these results and ensure their achievement. Management accounting data allow us to identify areas of greatest risk, bottlenecks in the activities of the enterprise, ineffective or unprofitable types of products and ways to sell them. They are used to determine the most favorable range of products for the given conditions, their selling prices, the limits of discounts under different conditions of sale and payment; to assess the effectiveness additional costs and the rationality of capital investments.

I . Theoretical part

1. Definition of the essence and purpose of management accounting

With the development of economic relations, society is increasingly engaged in the search for and practical use of new tools that make it possible to increase the efficiency of management, both of individual organizations and the economy as a whole. Management accounting is increasingly becoming such a tool.

The concept of management accounting is interpreted by researchers in different ways. The main contradiction in the definitions is what content is put into it.

Professor V.F. Paliy, defining management accounting as a system of internal operational management, notes: "The essence of management accounting is in the presentation of information that is necessary or may be useful to managers in the process of business management ...". The author considers management accounting as a system that performs the functions of planning, organization, accounting and control, compensation and incentives, self-assessment and assessment of managers and personnel, coordination and exchange of information. Accounting and control, as defined by Professor V.F. Palia is one of the functions of management accounting. Thus, management accounting is understood quite broadly, includes management functions and, in fact, represents a system of information support for the operational management of an organization.

Professor T.P. Karpova considers management accounting as broadly: "The essence of management accounting is an integrated system for accounting for costs and revenues, rationing, planning, control and analysis, systematizing information for operational management decisions and coordination of problems of the future development of an enterprise." This definition allows us to understand management accounting, on the one hand, as a system for accounting only for costs and revenues, and on the other hand, as a system of rationing, planning, control, analysis, in which any information necessary for making management decisions is created.

In the economic literature, there is also an opinion that management accounting can be considered in a broad and narrow terms. Thus, Professor M.Z. Pizengolts believes that "... management accounting in a broad sense is not only a system for collecting, registering and summarizing information. It is rather an enterprise management system that integrates various subsystems and management methods aimed at achieving one goal - improving production, reducing costs, increasing income ".

Since management accounting arose from the separation of accounting in developed countries, consider the definition of management accounting as formulated by the American Accounting Association. So, in her opinion, management accounting is "the process of identification, measurement, accumulation, analysis, preparation, integration and transfer of financial information used by management personnel for planning, assessing and monitoring production activities and the efficiency of resource use."

Horngren Ch.T. and Foster J. give the following definition: "Management accounting is the identification, measurement, collection, systematization, analysis, decomposition, interpretation and transmission of information necessary for the management of any objects"

In this regard, the opinion of scientists who believe that the purpose of management accounting is "... to provide information to managers responsible for achieving specific production goals" seems to be more justified. Similar views on the definition of the essence of management accounting are expressed by domestic and foreign authors - Professor M.A. Vakhrushina, B. Needles, H. Andersen, D. Caldwell, Professor M.Z. Pizengolts, characterizing management accounting in a narrow sense, the team of authors under the leadership of Professor A.D. Sheremet and others.

All items are summarized as follows:

1) management accounting - an accounting subsystem, the information of which is used to manage and control the activity of the latter (A. Sheremet, N. Kondrakov, M. Vakhrushina, V. Ivashkevich, S. Nikolaeva, S. Shapiguzov, etc.);

2) management accounting is an integrated system of accounting, regulation, planning, control and analysis in order to generate information for making management decisions (T. Karpova, V. Paliy, etc.);

3) management accounting is production accounting and the calculation of the cost of production in the accounting system, the information of which is used to manage the enterprise (P. Bezrukikh, S. Stukov, etc.).

There are two reasons for this range of opinions. First, in Russia, the term management accounting, unlike the term accounting, is not legally enshrined. Secondly, in our country, management accounting as a special area of ​​scientific and practical activity is still only being formed and used not at all enterprises.

An Expert and Consulting Council on Management Accounting was created under the Ministry of Economic Development and Trade of the Russian Federation.

2. Functions, goals and objectives of management accounting

The management accounting system in an organization operates through a number of functions, which can be divided into two groups based on the fact that the form or content of information flows is determined by this function:

Functions that ensure the organization of information flows;

Functions that determine the content of information flows.

Among the functions that ensure the organization of information flows, the following can be distinguished:

Development and (or) implementation of systems for the exchange of information between various segments of the organization and the presentation of information (preparation of various kinds of internal management reports);

Analysis of information;

Activity planning.

The functions that determine the content of information flows are:

Coordination of the activities of departments, segments of the organization or individual employees;

Staff motivation;

Monitoring the implementation of plans.

The goal of management accounting is achieved within the framework of these functions by solving a number of tasks, which themselves can be specified by subtasks (tasks of a lower level).

It is possible to formulate many tasks that can be solved in the management accounting system in an organization. In all cases, the choice is individual and depends on the goals and objectives of the organization itself, on what situation has developed in its business environment, what market strategy and tactics its management adheres to and how formalized and standardized the accounting and analytical procedures and the decision-making process in the organization itself ... As the main tasks solved in the management accounting system of most organizations, within the framework of these functions, the following can be distinguished:

Presentation of information: inventory valuation, sales price justification, profit calculation; formation of information files on income and costs, development and presentation of various internal reports to the management of the organization)

Analysis: determining the ways of the most efficient use of resources; including limited ones; identification of the possibility of growth in financial performance (internal reserves) and inter-period optimization financial result; preparation of information for making decisions on the structure and volumes of production; preparation of information for making decisions on how to finance various projects, segments, activities, etc .; development of investment options.

Planning: forecasting future values ​​of indicators; development of operational and tactical plans; preparation of information for making decisions about the system and the short-term or long-term goals and objectives of the organization.

Motivation: motivation of employees and managers; development of ways for employees and managers to participate in the company's profits; delineation of the spheres of responsibility of managers; development of methods for assessing the effectiveness of departments and managers.

Coordination: coordination of activities of various business segments; optimization of the business structure; development of a policy in the field of distribution of overhead costs between organizational units and (or) products; organization of the current exchange of information between departments and managers.

The control: organization of internal financial control; organization of internal audit; comparison of actually achieved with planned indicators and development of recommendations for management to eliminate or prevent identified deviations in the future.

3. Objects of management accounting

The objects of management accounting are the costs (current and capital) of the enterprise and its individual structural divisions; the results of economic activities, both of the entire enterprise and of individual centers of responsibility; internal pricing involving the use of transfer prices; budgeting and internal reporting. Business transactions that are exclusively financial in nature (transactions with securities, sale or purchase of property, rental and leasing transactions, investments in subsidiaries and dependent companies etc.), go beyond the subject of management accounting.

The subject of management accounting is the production activity of the centers of responsibility (segments of the organization), therefore, sometimes management accounting is called accounting by centers of responsibility, or segmental accounting. However, it is inappropriate to identify these concepts, since segmental accounting is the most important component of management accounting.

Segmental accounting can be defined as a system for collecting, reflecting and generalizing information on the activities of individual structural units of an organization.

In a market economy, it is difficult to overestimate the importance of business segment accounting. An enterprise management control system is built on the basis of segmental accounting information. The main task of management control is to ensure consistency of the tasks set, when the interests of each individual employee coincide with the interests of the entire organization.

Management control includes a set of rules and procedures used by managers to measure the results of the responsibility centers and determine whether the results obtained are in line with planned indicators, and if not, to develop corrective actions. In other words, we are talking about the control and regulation of income and expenses for individual structural units (or products) based on the economic analysis of plans and actual data of segmental accounting.

The first step towards the formation of a management control system in the organization is segmental planning - the development of estimates (budgets) for structural units. In the absence of a sound plan, the control process is not possible. In other words, segment planning is one of the components of the management control information support system. Other components are segment accounting and segment reporting.

Information support is the collection, processing and transmission of financial and non-financial information used by managers to plan and monitor the progress of the departments entrusted to them, measure and evaluate the results obtained. This information is notable for its regularity, timeliness, capacity, simplicity of form and perception.

Information support in the management control system involves:

Identification of costs and benefits with the activities of a specific structural unit;

Personalization of accounting documents;

Preparation of estimates for the future and reports on the results of activities for the reporting period.

In addition to these functions, the most important task of management accounting is calculation. Based on the calculations performed in the management accounting system, it is possible to calculate various alternative options for solving one problem, choose the optimal one and quickly make effective management decisions.

4. Accounting Methods

An enterprise is free to choose such management accounting methods that are convenient for it: in this area there are no such stringent legislative requirements as in tax (accounting) and financial accounting.

It is necessary to choose the accounting methods that are most suitable for the enterprise, which will not interfere with the production process by unnecessary bureaucratization, but will allow attributing costs to a particular process, project, and, as a consequence, specific products without unnecessary costs. The following processes are included in management accounting:

Determining the break-even point

Budgeting

Process cost accounting (the process cost accounting system) is used in the serial production of uniform products or in a continuous production cycle.

Project cost accounting (job order cost accounting) is a method used in the manufacture of a product for a special order.

Conversion cost calculation (the recalculation method) is typical for mass production, when the initial raw materials or materials are successively converted into finished products.

Normative calculation of costs (accounting for deviations of the actual cost from the norm) for each product based on the current norms and cost estimates.

The inventory-index method of cost accounting differs from the normative one in that the accounting of past costs is organized without subdivision by norms and deviations.

Direct costing the cost of production is determined in terms of direct costs, and overhead costs are charged directly to sales invoices

Management accounting methods are closely related to controlling methods and are essentially one of its (controlling) components.

5. Principles of management accounting

Management accounting principles:

1. The principle of isolation... Requires consideration of each economic entity separately from others. In management accounting, when solving specific problems, the enterprise is considered separately, not only as a whole, but also its individual divisions;

2. Continuity principle... Implies the need to form information field credentials constantly, not from time to time;

3. Completeness principle... The information that concerns the accounting and management problem should be as complete as possible in order for the decisions made on the basis of this information to be as effective as possible;

4. Timeliness principle... Information should be provided when needed;

5. The principle of comparability... Identical indicators for different periods of time should be formed in accordance with the same principles;

6. The principle of comprehensibility... The information that will make any decisions on it must be presented in such a form that the manager understands what the document contains. The information must be relevant, i.e. should relate to the problem of interest to the manager and not be overloaded with unnecessary details;

7. The principle of periodicity... This principle is quite obvious, although in fact it is more difficult to maintain it than in the preparation of external financial statements, this principle is supported there. legal requirement submission of periodic reporting. However, it is also desirable to build both the internal circulation of information and internal reports taking into account this principle;

8. The principle of economy... The costs of maintaining the management accounting system should be significantly less than the costs of its operation.

Compliance with the above principles allows you to build such a management accounting system so that it is most consistent with the main goal of this type of activity.

Since the management accounting system of Russian enterprises is focused on the reflection and accumulation of information, it should be based on basic accounting principles.

When organizing management accounting, it is advisable to apply the following basic principles and methods:

Double entry;

Reflection of the facts of economic activity in the period when they occurred (accrual method);

Materiality (only material information should be reflected);

Presenting truthful information;

Balance between benefits and costs (benefits derived from information should be greater than the cost of obtaining it),

Priority of content over form (transactions should be reflected in the accounting based on their economic essence, and not on the legal content);

Compliance (attribution of expenses to income for the receipt of which these expenses were incurred).

Since management accounting is regulated only by internal corporate norms and is intended exclusively for internal users, it is advisable to approve these principles by order of management and accept them as the fundamental rules of management accounting.

6. Management accounting systems

The management accounting system is characterized by the amount of information, the goals set for it, the criteria and means of achieving them, the composition and interaction of elements.

The signs of the classification of management accounting systems are: the breadth of information coverage, the degree of interrelation between financial and management accounting, processing efficiency, product evaluation and purpose.

By breadth of information coverage types of activities, organizational structure of the enterprise, products distinguish between complete systems, consisting of a set of systematic and problematic accounting, and systems with a target set of components.

By the degree of relationship between financial and management accounting in the practice of foreign countries, two systems are used: monistic and dualistic.

On the efficiency of information processing distinguish between the accounting system of actual (past) data and the accounting system of standard (normative) data.

Product evaluation- one of the signs of the classification of accounting systems used in practice. There is a full cost accounting system and a limited cost accounting system. Both of them in management accounting meet different goals.

Purpose of building a management accounting system provides for its division into two types: strategic and current accounting.

7. Components of management accounting

While functioning in the production process, the constituent parts of production resources do not remain static. They make a circuit, change, turn into a product, are constantly in motion, wear out and undergo other changes.

Production resources at all stages of the circulation of funds in production, supply and procurement processes, production and sales - are reflected in system accounting. However, this reflection is specific, it no longer concerns the dynamics of resources, but their availability and state.

When developing a management accounting system, its fundamental feature should be the accounting of costs by areas of activity, inextricably linked with the determination of the effectiveness of each area. This approach to the organization of accounting allows for the separation as components of management accounting:

Supply and procurement activity - it should occupy an initial position, as this is the first redistribution of production (expansion of wholesale purchases, an increase in the volume of production of individual products, the choice of a purchase method.;

Manufacturing activities. Here, information about costs is grouped by goals, functions and their behavior. A significant place in production accounting is given to the rationing of costs - material, labor and overhead, as well as ways of reflecting actual and standard costs .;

Accounting for production costs and product costs - costs that form the cost of manufactured products (works, services);

Accounting for financial and sales activities is a process aimed at achieving commercial organization its main goal in the market of goods (works, services). The sale of products is the most important indicator of the volume of an organization's activities, which characterizes the effectiveness of commercial and sales activities. ;

Management Accounting organizational activity is necessary to meet the requirements of managers at different levels of management in information about their own costs, etc.;

Controlling is the ability to anticipate the economic and commercial situation, take measures to optimize the cost-benefit ratio and thereby ensure the achievement of the set goals and, above all, the receipt of the desired profit.

All components of management accounting are interconnected, the list of information generated in them characterizes the level of organization and improvement of management accounting at the enterprise and the management system as a whole.

II ... Practical part

The firm produces dessert wines. As of July 1, the work in progress was 12,750 units (1 unit = 1 kg). All raw materials (grapes of various varieties) were released into production. Completion of added costs reached 30%. Material costs for work in progress amounted to RUB 13,821.00, added costs RUB 10,605.00.

In July, grapes were released into production in the following quantities:

Isabella - 70,500 kg at a price of 89 kopecks / kg.

"Lydia" - 67800 kg at the price of 1 RUB 26 kopecks / kg

"Ladies fingers" - 45600 kg at the price of 1 rub. 45 kopecks / kg

Direct labor costs amounted to 59,280 rubles. for the month, general production costs were written off at the rate of 160% of direct labor costs. As of August 1, there were 10,200 liters of unfinished products in work in progress. All raw materials were released into production, completeness in terms of added costs was 50%.

Required:

2) Draw up a schema of accounting records.

Production is expected to remain unchanged next month, but costs will rise by 10% due to inflation. Fixed and variable overhead costs are allocated in a 1: 2 ratio. The output will be 80% of the volume of processed raw materials. The management of the enterprise expects a production profitability of 25%.

Define:

1) factors that need to be considered when setting the price for dessert wine in the next month;

Solution:

Let's define the production costs in July.

Table 1

Production costs in July

Let's determine the output of finished products for July, assuming that the output of finished products is 80%: 12750 + 183900 * 0.8-10200 = 149670 liters.

149670 + 10200 = 159870 liters

Grape consumption per 1 liter of wine:

183900/159870 = 1.15 kg

1.15 * 10200 = 11730 kg.

Determine the materials consumed for work in progress at the price of the last batch, i.e. 1.45 RUB

1.15 * 12750 = 14663 rubles.

Grape consumption for finished products:

183900-11730 = 172170 kg.

The total amount of added costs (table 1):

Direct labor costs for July - 59,280 rubles.

General production overhead costs - 94848 rubles.

Total added costs: 10605 + 59280 + 94848 = 164733 p.

Produced wines (liters), taking into account the work in progress as of August 1 (completeness at added costs 50%).

149670 + 10200 * 50% = 154770 liters

Added costs for 1 liter of wine:

164733/154770 = 1,065 rubles.

1,065 * 10,200 * 50% = 5432 rubles.

14663 + 5432 = 20095 rubles.

Work in progress - 12,750 liters.

Material costs - 13,821 rubles;

Added costs - 10,605 rubles.

Total: 24426 rubles.

Cost of finished products:

table 2

Account 20 "Main production"

Cost of 1 liter of wine

372752/149670 = 2.49 rubles.

We make the wiring:

Materials transferred to production: Debit 20 - Credit 10 - 214293 rubles.

Released products: Credit 20 - Debit 40 - 382752 p.

Accrued salary: Debit 20 - Credit 70 - 59280 p.

Written off general production costs: Debit 20 -Credit 25 - 94848 p.

Table 3

Calculation of the cost of finished goods

The volume of production has not changed, i.e. 149670 liters remained.

Material costs required to make this amount of wine:

The number of grapes for a given batch: 149670 * 1.15 = 172121 kg.

We estimate material costs at the price of the last batch:

1.45 * 172121 = 249,575 rubles.

Because inflation is 10%, then material costs, taking into account inflation:

249575 * 1.1 = 274533 rub.

Added costs:

Permanent 159301 * 1/3 = 53,100 rubles.

Variables 159301 * 2/3 = 106,200 rubles.

Variable costs adjusted for inflation:

106,200 * 1.1 = 116,820 rubles.

Total costs:

274533 + 53100 + 116820 = 444453 rubles.

Cost of 1 liter:

444453/149670 = 2.97 rubles.

If the company wants to make a profit of 25%, then the price of 1 liter of wine:

2.97 * 1.25 = 3.71 rubles.

Factors that need to be considered to reduce the price of manufactured products:

It is necessary to study the demand for products;

Study the offer of other manufacturers;

Reduce the cost by:

a) increasing the yield of products;

b) improvement of technology;

c) improving management.

Conclusion

The most important point in determining the essence of management accounting is the analytical nature of the information. As part of management accounting, information is collected, grouped, identified, studied in order to most clearly and reliably reflect the results of the activities of structural units and determine the share of participation in making the profit of the enterprise.

Understanding the essence of management accounting allows you to identify the dependence of the functions performed by this type of accounting on management functions. Management functions usually consist of: planning, control, evaluation, direct organizational work, internal communications and incentives.

Management accounting is the most important part of the enterprise planning and control system, with the help of which the profitability of individual products and the enterprise as a whole is determined. Management cost accounting is short-term in nature and determines the calculation costs and the estimated economic result of the enterprise. Economically sound future-oriented planning is carried out with the help of management accounting economic indicators, pricing, the formation of production and sales programs, monitoring the implementation of plans, assessing creditworthiness and developing a reporting system. The formation of a cost accounting system is a prerequisite for creating an effective planning and accounting subsystem of the controlling system, it allows you to correctly assess the existing economic situation of the enterprise and build the immediate (short-term) goals of the enterprise, create the necessary conditions for strategic planning and control.

Bibliography

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5. Pizengolts, M.Z. Accounting in agriculture: textbook. : in 2 volumes. T. 2 in 2 parts. Part 2: Management accounting. Part 3: Accounting (financial) statements / M.Z. Pizengolts. - 4th ed., Rev. and add. - M.: Finance and Statistics, 2003.

6. Drury, K. Introduction to management and production accounting: ed. ND Eriashvili. - M.: UNITY-DANA, 1998.

7. Horngren, C. T., Foster, J. Accounting: management aspect / ed. I'M IN. Sokolov. - M.: Finance and Statistics, 1995.

8. Needles, B., Anderson, H., Caldwell, D. Principles of Accounting: ed. Ya.V. Sokolova. - M.: Finance and Statistics, 1997.

9. Management accounting: textbook. manual / ed. A. D. Sheremet. - M.: FBK-PRESS, 1999.

10. Nikolaeva, S. A. Management accounting. Legends and myths / S. A. Nikolaeva. - M.: IPB-BINFA, 2004.

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As a result of mastering this topic, the student must:

know

• basic concepts of management accounting and its place in the accounting system;
• peculiarities of distribution, implementation and consolidation of management accounting in Russia;

be able to

• compare management and financial accounting, understand the relationship between these types of accounting;
• justify the role of management accounting as an organization's information system;

own

Ability to comparative analysis data different types accounting.

Management accounting in Russia

Scientific and technological progress and global competition have caused great changes in the institutional environment (both external and internal) in which accounting today functions. With the transition of the Russian economy to market relations, the need arose for trade secrets, which led to the active introduction of management accounting. However, the level of management accounting does not always meet the needs modern enterprise, and accounting (financial) accounting, focused on the preparation of external reporting and inextricably linked with the requirements of tax legislation, loses its information content and in some cases distorts the real situation in the organization. The heads of organizations, when setting up management accounting as an information system, experience difficulties associated with understanding the very essence of management accounting.

Management accounting can be described as an accounting subsystem of an organization that collects, registers, summarizes and provides information about the economic activities of the organization as a whole and its structural units for management, planning, control, analysis and evaluation purposes.

Basic aim management accounting is the provision of information to the heads of the organization and its structural units for making appropriate management decisions. Item

management accounting - the economic activity of the organization and its structural divisions. The elements that make up the accounting method (documentation, inventory, valuation, calculation, accounts, double entry, balance sheet and other reporting) are used in both financial and management accounting, but in the latter they are not mandatory. In management accounting, quantitative methods are widely used.

Management accounting as a subsystem of accounting has the same principles (assumptions) as financial accounting, namely:

• the principle of property isolation - the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations;
• the principle of going concern - the organization will continue its activities in the foreseeable future and it has no intentions and the need to liquidate or significantly reduce its activities;
• the principle of consistency in the application of accounting policies - the accounting policy adopted by the organization is applied consistently from one reporting year to another;
• the principle of temporary certainty of the facts of economic activity - the facts of the economic activity of the organization refer to the reporting period in which they took place, regardless of the actual time of receipt or payment Money related to these facts.

The following accounting requirements apply to management accounting as an accounting subsystem:

• requirement of completeness of reflection in accounting of all facts of economic activity;
• the requirement of timeliness of reflection of the facts of economic activity in accounting and financial statements;
• the requirement of prudence, consisting in a greater readiness to recognize expenses and liabilities in accounting than possible income and assets;
• the requirement of the priority of the content over the form when reflecting the facts of economic activity in the accounting records;
• requirement of consistency or identity of analytical accounting data with turnover and balances of synthetic accounting accounts;
• the requirement of rationality of accounting, based on the conditions of management and the size of the organization.

At the same time, one cannot but say that at present there are two main approaches of Russian specialists to the question of defining the concept of "management accounting". The first coincides with the approach adopted in Western accounting practice, from where Russia has largely borrowed the management accounting methodology. Accounting in this case is considered as the relationship between the subsystems of financial and management accounting.

According to the second approach, accounting is primarily financial accounting, and management accounting is a system of internal management that includes not only purely accounting issues in our traditional understanding, but also analysis, planning, forecasting, control, and modeling.

This different perception of financial and management accounting was influenced by the Soviet accounting school, which largely shaped the mindset of Russian accounting professionals. During the establishment of Soviet power, even before the transition to a command-administrative economy (during the NEP), the functions of accounting services were much broader and were not limited to accounting. They were engaged in planning, analytical and financial work, which, after the creation of the State Planning Commission (1928), began to be transferred to planning and financial departments that were not part of the accounting department.

In the years of transition to market relations, when there was a rejection of the command-administrative economy, in many organizations the role of planning has noticeably decreased. Planning departments began to disband, and, as a result, their employees were forced to retrain for other specialties, mainly accounting. This was due, firstly, to the fact that the accounting profession was the closest to planning. Secondly, in market conditions, the number of legal entities increased significantly, each of which required accountants. The abandonment of planning entailed difficulties in the organization's management system. They began to replace it with various Western methods, for example, in-house planning or budgeting, which, by the way, in many ways resembles the technical financial plan known from Soviet times.

Belonging to accounting and the costing system changed. In the account of the 30s. XX century three approaches can be distinguished in succession. Initially, the calculations were compiled statistically without direct connection with accounting data. Then, since 1934, the calculation began to be carried out according to the data of accounting registers. And finally, in 1938-1940. rigid accounting pricing was introduced.

Despite the serious methodological development of issues related to the calculation of the cost of production for almost all sectors of the economy, in Soviet times, actual calculations were not used in enterprise management. The accounting cost was part of the “cost” economy; the price of products was formed on the “cost plus” principle, i.e. as the cost, increased by a certain percentage of profit. In a market economy, costing has lost its role in accounting (financial) accounting. It has become the subject of management accounting, within which it is possible to ensure the calculation different types cost and generate confidential information for solving specific management tasks.

Many management accounting methods were well known to Soviet specialists. For example, the normative method appeared in the USSR back in the 1930s. Then it was about building a Soviet accounting system. A system for calculating the cost at standard costs was developed using some of the techniques of the "standard cost" method. The same can be said about the system of in-plant cost accounting, which is very close to one of the forms of management accounting - American accounting by responsibility centers. Thus, the functions of management accounting in its modern sense, even in Soviet accounting practice, were inherent partly in accounting, and partly in other disciplines. This largely explains such different approaches to determining the place of management accounting in relation to financial accounting in our time.

In Western accounting, divided into subsystems of financial and management accounting, the concepts of "accounting" and "bookkeeping" are clearly distinguished. The latter is a process of accounting, a means of registering business transactions and storing accounting information. This mechanical and repetitive work is part of accounting, which involves creating an information system that satisfies the user. Its main purpose is analysis, interpretation and use of information. As is obvious from the presented definition, in Western practice the concept of "accounting" is much broader than in ours. The accounting system provides information to the needs of the management as a whole, i.e. both external users and internal. Much attention is paid to the use of analytical capabilities of accounting as a source of information, methods and techniques for analyzing information for a variety of purposes.

In addition, in Western practice, accounting is not regulated as strictly as in Russia, but at the same time, national and international standards accounting. In fact, in Western practice, financial reporting is regulated, i.e. rules for the presentation and disclosure of information, and not the procedure for its receipt and processing. At the same time, accounting itself is the prerogative of the organization in the West, in contrast to Russian practice, where the accounting process is regulated by the state through a large number of regulations and provisions. Therefore, Western companies have the opportunity to organize the accounting process in such a way as to facilitate the passage of information in both financial and management accounting to the greatest extent, in accordance with the characteristics of a particular enterprise.

• Sokolov Ya. V. Accounting: from the origins to the present day: textbook, manual for universities. Moscow: Audit; UNITY, 1996.S. 500. *
• Zhebrak M. X., Kryukov G. G. Normative accounting of production. Moscow: TSUNKHU GOSPLANASSSR Soyuzorguchet, 1934, p. 46.
• Needles B. Accounting Principles / B. Needles, H. Anderson, D. Caldwell: translation from English. 2nd ed., Stereotype. Moscow: Finance and Statistics, 2002.S. 13.