Management accounting textbook. Natalia Sinitskaya - Management accounting in schemes and definitions. Tutorial. Application tools of a standard set of base programs, such as Microsoft Excel

The scientific foundations of management accounting are revealed, its subject, objects, methods are determined. The modern signs of the classification of costs, methods of their distribution and redistribution by structural units and cost entities. The features of traditionally used calculation systems are reflected. The types of decisions regarding break-even production, assortment policy, and the factor of limiting production capacities are substantiated. The procedures for developing budgets and analyzing variances are reflected. Special attention is paid to the use of management accounting information in solving pricing issues. The features of the organization of management accounting in centralized and decentralized (divisional, matrix) organizational structures management. Contains a significant amount practical examples, formulas, graphs, analytical tables, questions and tasks to control knowledge for each chapter. Complies with FSES VO 3+. For undergraduate students studying in the areas of "Economics" and "Management".

The work belongs to the genre Educational literature. It was published in 2017 by Knorus Publishing House. On our site you can download the book "Management accounting" in fb2, rtf, epub, pdf, txt format or read online. The rating of the book is 5 out of 5. Here you can also refer to the reviews of readers who are already familiar with the book and find out their opinions before reading. In the online store of our partner, you can buy and read a book in paper form.

Book Information

UDC 005.51 (075.8)

BBK 65.290-2ya73

Reviewers:

Stepanova V.V., Doctor of Economics, Associate Professor;

V. A. Skripnichenko, Doctor of Economics, Professor.

Sinitskaya N. Ya.

The purpose of the tutorial "Management accounting in schemes and definitions" is to help students and listeners in the formation of the necessary amount of theoretical knowledge on the essence and role of management accounting and practical skills for its use in the field production management modern enterprise... The manual includes ten topics, within which, in a concise, concentrated form, the relationship of production, financial and management accounting and the place of management accounting in production management are presented, methods of planning and cost accounting are considered, the possibilities of making operational and effective management decisions based on financial information, etc. Diagrams and figures serving as illustrations for the course will improve the efficiency of assimilation of the presented materials. To practice practical skills, the manual contains a wide range of tasks, exercises, tests and mini-cases.

Legislation is current as of July 2014.

Designed for university students studying in the direction of "Management", and for students of programs professional retraining and additional vocational education in the field of production and financial management.

UDC 005.51 (075.8)

BBK 65.290-2ya73

INTRODUCTION

The purpose of this textbook is to assist students and listeners in the formation of the required amount of theoretical knowledge and practical skills on the essence and role of management accounting in the field of production management of an enterprise in a market economy, allowing to increase the efficiency and effectiveness of management decisions.

This goal has identified the following objectives:

To give an idea of the essence and significance of management accounting in modern production management;

To study the basic foundations and concepts of calculating the cost of products (works, services);

To acquaint students with the latest methods cost accounting;

To form applied skills in making management decisions based on management accounting data.

The content of the manual covers ten educational topics, for each of which basic concepts and definitions are given in a concise, concentrated form, as well as diagrams, figures, tables and graphs illustrating them are presented. A wide range of tasks, exercises and mini-cases are offered to practice practical skills. For self-control of the quality of assimilation of knowledge, the manual contains test tasks for each topic under consideration.

BIBLIOGRAPHY

1. Danilin V.I. Financial management: tasks, tests, situations: textbook. allowance. M .: Prospect, 2009.

2. Molchanov S.S. Management accounting in 14 days: express course. 2nd ed., Rev. M .: Eksmo, 2009.

3. Practical work on financial management / ed. Academician E.S. Stoyanova. Moscow: Perspective, 2003.

4. Rybakova O.V. Financial management of costs: textbook. allowance. Moscow: RAGS Publishing House, 2010.

5. Scone T. Management accounting / per. from English; ed. N. D. Eriashvili. M .: UNITI, 1997.

6. Financial management: theory and practice / ed. E.S. Stoyanova. Moscow: Perspective, 2003.

7. Chadwick L. Fundamentals of Financial Accounting / per. from English M .: Banks and stock exchanges. UNITY, 1997.

8. Shevchenko I.G. Management Accounting. M .: CJSC Intel-Sintez Business School, 2001.

"MANAGEMENT ACCOUNTING IN SCHEMES AND DEFINITIONS"

Topic 1. Communication of production and management accounting. Introduction to management accounting

Production management and responsibility centers. Production, financial and management accounting. The main functions and tasks of management accounting.

Topic 2. Qualitative characteristics of accounting information

Management accounting as an information system. Materiality, relevance and reliability of accounting information. Qualities that make information reliable. Relevant information.

Topic 3. Cost of production as the main object of management accounting

Management accounting objects. Classification of costs for various purposes. Calculation of the cost of production.

Topic 4. Cost accounting methods

Methods of accounting, control and cost management. Methods for the distribution of indirect costs. Operational accounting and cost analysis.

Topic 5. Margin cost accounting

Using margin accounting. Break-even analysis. Break-even point and stock financial strength... Calculation of break-even multi-product production.

Topic 6. Operational analysis of production activities

Purposes and possibilities of use operational analysis... Operating lever. "The 50 percent rule." Relevant costs.

Topic 7. Budgets in the management accounting system. Budgeting process

Appointment of budgets. Types of budgets. Budgeting process.

Topic 8. Deviation management

Analysis of deviations at budgetary control... Static and flexible budgets. Price variance and efficiency variance. Deviation of indirect costs.

Topic 9. Analysis financial statements for making management decisions

Composition of financial statements. Usage financial ratios to evaluate the enterprise. Assessment of business activity. Ratios characterizing liquidity and financial stability enterprises. The coefficients of profitability and investment efficiency.

Topic 10. Using financial statements to operational management current assets

Current and non-current assets. Effective management separate groups current assets: inventory, accounts receivable, cash.

COMMUNICATION OF PRODUCTION AND MANAGEMENT ACCOUNTING. INTRODUCTION TO MANAGEMENT ACCOUNTING

Production management and responsibility centers.

Production, financial and management accounting.

The main functions and tasks of management accounting.

BASIC PROVISIONS

The center of production management is the enterprise. Each enterprise produces products, goods, services, carries out production activities... This is its main goal and task, the meaning of existence. Hence it follows that the basis enterprise management put control production process whether the organization produces goods or services, knowledge or information.

In order to produce any economic product, it is necessary to use production factors, economic resources: human resources, equipment, raw materials, materials, information, money. Consequently, enterprise management includes the management of employees, means of production, production resources, finance, technology. All of the above is the basis of production management, is its subject. Based on this production management can be defined as a system of forms and methods of economic management of an enterprise aimed at achieving optimal results in its production, commercial and financial activities.

Production accounting Is an accounting that reflects all processes associated with production. Production indicators are primarily determined by the use of production resources : means of labor, objects of labor and labor itself, indicators of their extensiveness and intensity. The indicators of the extensiveness of development (quantitative indicators of the use of resources) include, first of all, the number of employees, fixed assets, working capital, material costs, depreciation, payroll. Indicators of the intensity of development (qualitative indicators of the use of resources) are labor productivity, the coefficients of capital productivity, turnover, material efficiency, depreciation and wages.

Management accounting as a tool for business began to be widely implemented in the last ten to fifteen years, because information exchange has accelerated, and the composition information field, necessary for making quality managerial decisions, has expanded significantly.

Management accounting went beyond other types of accounting and turned into an independent systematic approach to business organization. This approach is, first of all, focused on progress and sets itself the task of constantly increasing the company's productivity. In this sense, management accounting has gradually emerged as a basis for making key business decisions based on methodology, control, analytics and forecasting. And as the leading operational tool, management accounting has become the main method of the system of indicative control of the state of the business, which allowed entrepreneurs to continuously monitor and manage necessary changes focused on productivity.

Since management accounting covers the entire information field of the business and plays a leading role in timely decision-making, it is difficult to imagine an effective management accounting system that would be implemented without the help of software products. This has long been not a whim and not a desire of the most progressive part of financial managers, but on the contrary - a necessity, which is due to the great responsibility that is actually entrusted to management accounting.

Today we will consider what types of programs for management accounting exist, how systems for the automation of management accounting are introduced and implemented, and what advantages a business gains through the use of application programs for organizing management accounting.

Automation of management accounting in the organization's information system

The need to automate management accounting arises when the scale of the business requires the management team to make a clear and verified decision making process based on combinations of various corporate information.

The specific properties and parameters of the company's activities have a much more significant impact on the format of automation of management accounting than everything else.

If we take chain retail and, say, construction for comparison, it will become obvious that the list of tasks for automation converges only in the first lines, and then differs significantly due to the specifics of the business.

At the same time, any automation of management accounting has a beneficial effect on organizational system, processes, performance and helps to solve the following business problems:

A high-quality interconnected budget system is being formed in the company... Thus, the budgets of the highest and lowest levels, as well as parallel and support budgets, are linked on the basis of interdependent indicators. This allows, due to the automatic translation of changes from one interconnected document to another, to reduce the share manual labor when maintaining such budgets, as well as significantly simplify the control of indicators by budget holders. The productivity of such a system, as a rule, is significantly higher than the traditional approach of disparate budgets, which are difficult to reconcile with each other.
A system of financial flows in the company is being formed, which the manager does not just statically observe, but uses leverage and opportunities for the operational management of available and attracted resources. Such automated system allows you to "squeeze" the maximum profit from financial and resource flows, constantly managing them, using all the potential here and now.
A system of interrelated indicators and combined business metrics is being formed that reflect the specifics of the company and dynamically demonstrate the state of a particular area of the company's work. Simply put, the automated system itself indicates to the manager what to pay attention to (if this process deviates from a given normative value) or where additional resources can be directed (if the process has untapped potential).
A system of personnel responsibility for the areas entrusted to them is being formed, due to which the vector of work of the personnel concentrates on efficiency rather than execution.
A system of continuous cost reduction is being formed, the main of which becomes the productivity of processes and the effectiveness of personnel.

The automated system helps staff make better use of resources and find ways to optimize their work.

Figure 1. Positive consequences of the introduction of automated management accounting.

Types of programs for management accounting in an enterprise

Having found out what advantages the automation of management accounting gives to companies, let's move on to a detailed consideration of the types, or rather, the approaches that are used modern entrepreneurs in the field of management accounting using software products.

Application tools of a standard set of base programs, such as Microsoft Excel

The most common accounting method for small businesses. The choice of this method is due, on the one hand, to the ability to use a fairly large set of built-in tools and to a certain extent to really automate accounting due to the interconnectedness of tables and a huge number of complex handwritten formulas, and on the other hand, it is supported by the somewhat conditional "free" of this method. At the same time, the growth of the organization will certainly put an end to this method of maintaining automated management accounting:

Firstly, it cannot be called 100% an automated method, but rather a semi-automatic one, with some automated sections.
Secondly, this method assumes a high probability of an involuntary error, the cost of which can be measured in tens and hundreds of thousands of lost profits for the company due to the difficulty in actually setting up the relationship of many tables and the lack of a mechanism to protect against inaccurate data.
Thirdly, accounting built in this way can hardly be called fault-tolerant and safe from the point of view of data storage.

ERP systems as a specialized software package for managing company resources and their rational use

Typically, these software products, which are called ERP worldwide, are the result of a collaborative effort between IT specialists and financial accounting professionals who create this product for sale on the open market. Today, there are a huge variety of different resource management systems of the company, and even Russian developers have already released more than a dozen programs of a similar nature for a long time, therefore, in terms of pricing, customers today have the opportunity to choose between very cheap, medium and very expensive programs... Each similar product is unique in its own way, and even solving a similar problem, it does it a little in its own way.

The basis of this software package for management accounting, as we noted, it is a combination of all data on the company's resources in one place with the availability of capabilities for management, analysis, interpretation and forecasting. Speaking of resources, we are talking about all the values that a company operates in its work: labor resources and staff efficiency potential, material values, intellectual property, resource mobilization opportunities, business opportunities, finance and other specific assets that a business may possess.

Usually ERP system it is divided into modules and can be open as source code (that is, one that can be modified) and closed (not involving any changes). Sure, open systems more flexible in relation to the settings of the program for the needs of a particular organization, but this does not mean at all that a closed-source ERP system cannot fully satisfy the organization's needs in accounting automation. The only question is that the choice and implementation of a closed-type program is a more long-term and laborious action.

The composition of the modules included in the solution may also differ not only depending on the type of program, but also on the banal marketing policy of the developer's company. Some offer a fixed package, others - the ability for the customer's team to choose a set and combination of modules, and still others do not sell an important module without attaching some not very relevant to it. For example, an important financial management module cannot be purchased without a warehouse inventory management module, which may not be particularly relevant to a company that does not have commodity operations, but only has a service sector.

A good ERP system is distinguished by a balanced combination of modules that are initially included in it. Here it is important not only how simple the implementation of the software complex will be, but how then the company's personnel within the framework of such a system will begin to interact with each other. This is also due to the fact that without the interaction of some modules with others and the interdependence of the work of the company's personnel, it is impossible to achieve a progressive system. That is, a good ERP system should form a unified field of exchange, interpretation, control and processing of business information at all management levels in the company.

Based on the foregoing, it becomes obvious that an automated management accounting program cannot do without the following list of tools:

A module that allows you to manage finances, which includes tools from the accounting arsenal, tax planning and optimization, traffic control levers Money... This module allows the staff of the financial unit to reduce the workload and the amount of manual labor, design their activities based on control standards and goals, effectively manage their cash resources and provide the company with finances in a strategic plan.
Operation module, which includes all the issues of commerce and business of the enterprise, as well as components that reflect the processes of providing the enterprise with everything necessary. In this module, as a rule, clear chains and processes of interconnection between such business services as sales and logistics, marketing, production sites, service department, quality service and others are set up. Collaboration within the framework of one automated management accounting program helps different services to perform their main work most productively and solve problems that require cooperation of efforts.
Module for personnel service allows you to automate or at least increase the productivity of bureaucratic processes in matters of staff registration for work, vacations, sick leave, benefits and other paperwork, which employees of the HR department spend their time on. Such a module in conjunction with financial service significantly increases the efficiency in the field of monthly, cyclically recurring calculations of the payroll, sick leave, vacations, allowances, incentives and compensations, which depend on minor changes in parameters such as the number of days in a particular month, work schedule and other circumstances.
Analytics module, if not the main, then the leading module in the work of a company that seeks to increase its own efficiency and plans to grow and develop. Such a module includes a large number of statistical, mathematical and predictive tools that allow you to set control values, check their compliance, dynamic changes or build some kind of strategic assumptions and hypotheses based on factor data.

Figure 2. A basic set of modules for management accounting, which are necessary for any organization.

Today, there are many different programs on the market that are designed to solve the problem of automating management accounting in enterprises from micro to macro sizes. You can find a solution that will cost $ 2000, and be completely satisfied with its capabilities without losing quality, and another company will need to implement a complex, seriously protected software product, the cost of which will exceed hundreds of thousands of dollars.

Ultimately, any program will have both positive and negative components, since the developers will never be able to take into account the whole variety of factors and the speed of changes in the market situation in today's world. In order to select the most suitable product for your organization, it is necessary to consider the proposed solutions in the context of the substantive application of the built-in capabilities and management accounting needs of your organization. Only if this condition is met is there a high probability of choosing the optimal software solution and getting the maximum benefit from its use.

The tutorial is based on a wide range of scientific, educational literature, regulatory and legislative framework reveals topical aspects of management accounting. The material is systematized according to the requirements state of the art economy. Theoretical aspects fixed when considering and solving specific economic situations, control questions, tests of residual knowledge and during seminars.
The manual has been prepared for the purpose of using it in the educational process in the preparation of specialists and bachelors in the areas of "Economics" and "Management". It can also be used by students of all forms of economics education and professionals interested in accounting and cost management.
Recommended by the Educational and Methodological Association of Universities Russian Federation on education in finance, accounting and the world economy as a textbook for students studying in the specialty 080109.65 "Accounting, analysis and audit".

In the Russian Federation there is a system of economic accounting, in which four types of accounting are distinguished: operational, statistical, accounting, and tax. Each of them has its own objects, subject and method, but they are all closely interrelated and, in general, represent unified system economic accounting.

Operational (operational-technical) accounting is designed to control individual economic processes at an enterprise, therefore, its objects are individual economic assets (in kind or in value terms), sources of economic assets, and economic processes.

The subject of this accounting studies the objects indicated above, and the method represents a set of working techniques with the help of which the objects of operational accounting are studied. These are mainly statistical techniques (absolute and relative deviations, growth and growth rates, etc.).

Operational accounting data can be presented in the form of operational reports, which are generated at the request of the user.

Table of contents
Introduction 7
Chapter 1. Management accounting in the organization management system 9
1.1. Place of management accounting in the business accounting system 9
1.2. The essence, goals and objectives of management accounting 14
1.3. Prerequisites for separation of management accounting 17
1.4. Comparative characteristics financial and management accounting 19
1.5. Subject, method and objects of management accounting 19
1.6. Impact of management accounting on the organization's economy 24
1.7. Place of accounting policy in the management accounting system 28
Chapter 2. Legislative and regulation management accounting 35
2.1. General Provisions 35
2.2. Civil legislation as the basis for legal regulation of management accounting 38
2.3. Application of tax legislation 41
2.4. Application of legislation on administrative offenses 54
2.5. Legal regulation in other areas of legislation affecting the formation of management accounting 62
Chapter 3. Costs: accounting and classification 66
3.1. The concept and classification of costs, costs and expenses 66
3.2. Classification of costs for management decisions and planning 69
3.3. Organization of accounting of production costs 73
Chapter 4. Costing Methods and Costing 82
4.1. The essence of costing 82
4.2. Norms and norms of costs - the basis for calculating the cost price 84
4.3. Types and methods of calculation 86
4.4. Custom-made method of cost accounting and costing 88
4.5. Step-by-step costing and costing method 98
4.6. Percentage method of cost accounting and costing 103
4.7. Accounting for costs and calculating the cost of production using the standard method 109
4.8. Accounting for costs and calculating the cost of production according to the "standard-cost" system 114
4.9. Accounting for costs and calculating the cost of production using the "direct costing" system 122
4.10. Functional method of accounting for costs in the ABC 131 system
4.11. Optimization of production volume, profit and costs in the "direct costing" system 139
4.12. Management accounting when evaluating investment activities 141
Chapter 5. Models of organization of management accounting and their relationship with tax planning 146
5.1. Types of models of the organization of management accounting 146
5.2. Relationship between management accounting and tax planning 148
Chapter 6. Management reporting and its impact on the results of financial and economic activities of the organization 154
6.1. The essence and requirements for management reporting 154
6.2. Types of management reporting and their impact on the results of the organization's activities 156
Chapter 7. Planning, budgeting and their role in management accounting 160
7.1. Planning Basics and Budget Types 160
7.2. Estimated planning 171
Chapter 8. Break-even Analysis 178
8.1. Break-even point calculation and analysis 178
8.2. Analysis of break-even conditions when justifying investment projects 183
Chapter 9. Controlling: Essence and Views 185
9.1. The essence of controlling 185
9.2. Controlling Tasks and Functions 187
9.3. Controlling types 191
9.4. The main stages of controlling development 192
9.5. The structure and characteristics of sections of controlling 194
Chapter 10. Features of various sectors of the economy and their impact on the organization of management accounting 198
10.1. Transport 198
10.2. Building 206
10.3. Agriculture 207
10.4. Trade and catering 210
Chapter 11. Cost Management and Cost Pricing 214
11.1. Management accounting and analysis in decision-making in commercial (entrepreneurial) activities 214
11.2. Strategic plan preparation 216
11.3. Economic efficiency production at the enterprise (in the organization) and indicators of business activity .. 218
11.4. Legal and regulatory state regulation of prices in the management accounting system 226
11.5. The basics state regulation pricing for railway and other types of transport 244
11.6. Cost Pricing 248
11.7. Business Planning in Management and Excellence 255
11.8. Problems of organizing management accounting in an organization 264
Chapter 12. Assignment for coursework (control) work in the discipline "Management accounting and controlling" 267
12.1. General Provisions 267
12.2. Task to complete term paper 270
Appendix 1. Homework for independent work 284
Security questions 284
Appendix 2. Plans of seminars 292
Appendix 3. List of topics for abstracts 297
Appendix 4. Tests for checking residual knowledge 299
Appendix 5. Tasks (business situations) 333
Task 1. Analysis of coverage margin 333
Task 6. Analysis of the efficiency of the structure of production costs 340
Task 7. Determination of the cost of production in the planned year 341
Task 8. Factor analysis of the cost 342
Task 9. Analysis of costs per ruble marketable products 345
Appendix 6. Homework 350
Task 1. Analysis of the dynamics of the plan fulfillment at the cost level 350
Task 2. Analysis of production costs 350
Task H. Estimating the consumption of materials 351
Task 4. The influence of the production capacity of the leading equipment and the throughput of individual industries on the output finished products 352
Task 5. Cost Analysis 353
Task 6. Formation of profit, fixed, variable and total costs, sales 354
Task 7. Determining the break-even performance of the organization 354
Task 8. Determination of the conditions for the break-even work of the organization 355
Task 9. Planning the range of products (goods) to be sold 356
Task 10. Evaluation of the effectiveness of investment 358
Conclusion 360
Literature 362
Monographs, textbooks and teaching aids 362
Articles of the journal "Accounting" 364.