One of the important tasks of accounting management accounting is the collection and synthesis of information useful for managers and top management of the enterprise to make the right decisions management decisions.

The decision-making process begins with defining the goals and objectives facing the enterprise. The selection of the initial material ultimately depends on this management information and the chosen solution algorithm. Management accounting has a whole arsenal of techniques and methods that allow you to process and summarize source information.

Making a management decisioninvolves a comparative assessment of a number of alternative options and the selection of the optimal one, most consistent with the goals of the enterprise.

Management decision making cycle consists of several stages:

I - defining goals and objectives;

II - consideration of alternative courses of action;

III - analysis of the impact of each of the alternative options on business operations (negative and positive aspects of each option are identified to determine the practical effect of them);

IV - choosing the optimal course of action from alternative options (decision making) or “cost-benefit analysis”;

V - implementation of the selected option;

VI - analysis of the consequences of decisions (feedback).

Any decision must be economically justified, and this requires high-quality and objective initial information. It is in management accounting that the information necessary for making many management decisions is generated. To make many management decisions, it is first necessary to have information about the costs of all alternative options, and we're talking about about the costs of the future period. In some cases, the calculations have to take into account the lost profits of the enterprise.

Management decisions, depending on the time period, can be divided into short-term (operational) And long-term (prospective).

Main short-term management decisions made on the basis of management accounting information are:

Determining the break-even point;

Planning the range of products (goods) to be sold;

Determining the structure of product output taking into account the limiting factor;

Refusal or attraction of additional orders;

Making pricing decisions;

The decision regarding whether to produce or buy.

Management decisions promising, those. having long-term strategic significance, made on the basis of management accounting information are decisions:

About capital investments;

On business restructuring;

On the feasibility of developing new types of products.

The difference between short-term decisions and long-term ones is time, i.e. the period from the moment of investment until the moment of profit. Short-term decisions are made for a relatively short period of time. Long-term solutions, including investment ones, have a long payback period. Therefore, decisions about an organization's capital investments should be based on economic calculations

The process of making management decisions and their types.

The decision as a process is characterized by the fact that it occurs over time and is carried out in several stages. In this regard, it is appropriate to talk here about the stages of preparation, adoption and implementation of decisions. The decision-making stage can be interpreted as an act of choice carried out by an individual or group decision-maker using certain rules.

The decision as a result of choice is a prescription for action (work plan, project option, etc.).

A decision is one of the types of mental activity and a manifestation of human will. It is characterized by the following features:

– the ability to choose from a variety of alternative options: if there are no alternatives, then there is no choice and, therefore, there is no decision;

– presence of a goal: a goalless choice is not considered a decision;

– the need for a volitional act of a leader when choosing a decision, since the subject of the decision forms it through the struggle of motives and opinions.

Management decisions can be justified, made on the basis economic analysis and multivariate calculations, and intuitive ones, which, although they save time, contain the possibility of errors and uncertainty.

Making a decision in itself is a compromise. When making decisions, judgments of value must be weighed, which include consideration of economic factors, technical feasibility and scientific necessity, as well as social and human factors. Making the “right” decision means choosing an alternative from among the possible ones that, taking into account all these various factors, optimizes overall value.

However, most often when making decisions, both quantitative and qualitative factors are taken into account, which must be considered simultaneously. It is believed that decision making is essentially an art. This belief is firmly rooted in the minds of many people involved in the field of administrative and government controlled. However, the appearance computer technology and advances made in the development of scientific decision-making methods have led to a change in these views. It was previously believed that decision making was entirely qualitative and a subjective matter. Currently, quantitative methods are being intensively introduced in this area.

Decisions made must be based on reliable, current and predictable information, analysis of all facts that influence decisions, taking into account the anticipation of its possible consequences.

Managers are obliged to constantly and comprehensively study incoming information in order to prepare and make management decisions based on it, which must be coordinated at all levels of the intra-company hierarchical management pyramid.

Decision making procedure

In order to make an effective management decision, a manager must not only have extensive experience, but also be skilled enough to apply in practice:

Management decision methodology;

Methods for developing management decisions;

Organization of development of management decisions;

Assessing the quality of management decisions.

Let's try to briefly consider the manager's tools specific to the sphere of decision making.

Management decision methodology represents a logical organization of activities to develop a management decision, including the formulation of management goals, the choice of methods for developing solutions, criteria for evaluating options, and drawing up logical diagrams for performing operations.

Methods for developing management decisions include methods and techniques for performing operations necessary in the development of management decisions. These include methods of analyzing, processing information, choosing options for action, etc.

Organization of development of management decisions involves streamlining the activities of individual departments and individual employees in the process of developing a solution. Organization is carried out through regulations, standards, organizational requirements, instructions, and responsibilities.

Management decision development technology- a variant of the sequence of operations for developing a solution, selected according to the criteria of the rationality of their implementation, the use of special equipment, personnel qualifications, and specific conditions for performing the work.

Quality of management decision - a set of properties that a management decision has that meet, to one degree or another, the needs of successfully resolving a problem. For example, timeliness, targeting, specificity.

Object of management decision making - multifaceted activities of an enterprise, regardless of its form of ownership. In particular, the object of decision making is the following types of activities:

Technical development;

Organization of main and auxiliary production;

Marketing activities;

Economic and financial development;

Organization wages and bonuses;

Social development;

Control;

Accounting activities;

Staffing;

Other activities.

The correctness and effectiveness of the decision made is largely determined by the quality of economic, organizational, social and other types of information. Conventionally, all types of information that are used when making a decision can be divided into:

For incoming and outgoing;

Processed and unprocessed;

Text and graphic;

Constant and variable;

Regulatory, analytical, statistical;

Primary and secondary;

Directive, distributive, reporting.

One of the important tasks of management accounting is the collection and synthesis of information useful for managers and top management of an enterprise to make the right management decisions.

The decision-making process begins with defining the goals and objectives facing the enterprise. Ultimately, the selection of initial management information and the chosen solution algorithm depend on this. Management accounting has a whole arsenal of techniques and methods that allow you to process and summarize source information.

Making a management decisioninvolves a comparative assessment of a number of alternative options and the selection of the optimal one, most consistent with the goals of the enterprise.

Management decision making cycle consists of several stages:

I - defining goals and objectives;

II - consideration of alternative courses of action;

III - analysis of the impact of each of the alternative options on business operations (negative and positive aspects of each option are identified to determine the practical effect of them);

IV - choosing the optimal course of action from alternative options (decision making) or “cost-benefit analysis”;

V - implementation of the selected option;

VI - analysis of the consequences of decisions (feedback).

Any decision must be economically justified, and this requires high-quality and objective initial information. It is in management accounting that the information necessary for making many management decisions is generated. To make many management decisions, it is first of all necessary to have information about the costs of all alternative options, and we are talking about the costs of the future period. In some cases, the calculations have to take into account the lost profits of the enterprise.

Management decisions, depending on the time period, can be divided into short-term (operational) And long-term (prospective).

Main short-term management decisions made on the basis of management accounting information are:

Determining the break-even point;

Planning the range of products (goods) to be sold;

Determining the structure of product output taking into account the limiting factor;

Refusal or attraction of additional orders;

Making pricing decisions;

The decision regarding whether to produce or buy.

Management decisions promising, those. having long-term strategic significance, made on the basis of management accounting information are decisions:

About capital investments;

On business restructuring;

On the feasibility of developing new types of products.

The difference between short-term decisions and long-term ones is time, i.e. the period from the moment of investment until the moment of profit. Short-term decisions are made for a relatively short period of time. Long-term solutions, including investment ones, have a long payback period. Therefore, decisions on an organization’s capital investments should be based on economic calculations

Description

Decisions based on the analysis and evaluation of data and information are more likely to produce the desired results.

Explanation

Decision making can be a complex process and always involves some uncertainty. Often, a variety of initial data obtained from various sources are involved, with the interpretation of these data, which can be subjective. It is important to understand cause and effect relationships and possible side effects. Facts, evidence and data analysis lead to greater objectivity and confidence in decisions made.

Main advantages

Improving decision-making processes;

Improved assessment of process functioning and ability to achieve goals;

Improved operational effectiveness and efficiency;

Increased ability to explore, test and change opinions and decisions;

Increased ability to demonstrate the effectiveness of past decisions.

Possible actions

Some possible actions:

Establishment, measurement and monitoring key indicators to present the results of the organization’s functioning;

Ensuring that all necessary data is available to relevant employees;

Ensuring that data and information are sufficiently accurate, reliable and secure;

Analyze and evaluate data and information using appropriate methods;

Ensuring that staff are adequately competent to analyze and evaluate data;

Making decisions and taking actions based on facts and a balance of experience and intuition.

Relationship Management

Description

To achieve sustainable success, organizations manage their relationships with stakeholders such as suppliers.

Explanation

Significant stakeholders influence the organization's performance. Achieving sustainable success is more likely when an organization manages its relationships with its stakeholders to optimize their impact on its operations. Managing relationships with a network of suppliers and partners is often of particular importance.

Main advantages

Some main advantages:

Improving the performance of the organization and its stakeholders through accounting

the opportunities and constraints associated with each stakeholder;

Shared understanding of goals and values ​​among stakeholders;

Enhanced ability to create value for stakeholders by sharing resources and enhancing competencies, as well as managing quality risks;

A well-managed supply chain that ensures a steady flow of products and services.

Possible actions

Some possible actions:

Identification of significant stakeholders (such as suppliers, partners, customers, investors, employees and society as a whole) and their relationships with the organization;

Identifying and prioritizing stakeholder relationships that need to be managed;

Building relationships taking into account the balance of short-term and long-term interests;

Accumulating and making information, knowledge and resources available to relevant stakeholders;

Evaluation of work results and provision for them feedback with stakeholders, as applicable, to develop improvement initiatives;

Conducting joint development and improvement with suppliers, partners and other stakeholders;

Encourage and recognize suppliers and partners for improvements and successes.

Development of QMS fundamentals

QMS model

Organizations both living and learning social systems, have characteristics similar to humans. Each is adaptive and includes interacting systems, processes and activities. In order to adapt to its environment, each requires the ability to change. Organizations often resort to innovation to achieve breakthrough improvement. The organization's QMS model accepts that not all systems, processes and activities can be predetermined; thus, flexibility and adaptability to the complexities of the organization's environment are required.

General provisions

Organizations, as living and developing social organisms, have many human-like characteristics.

Systems

Organizations seek to understand the external and internal context to determine the needs and expectations of significant stakeholders. This information is used in developing the QMS to achieve organizational sustainability. The results of one process can be the inputs of other processes, connecting them into a common network. Despite the fact that the idea is often formed by similar processes, nevertheless, each organization and its QMS are unique.

Process

An organization has processes that can be identified, measured and improved. These processes interact to produce results that align with the organization's goals and cross functional boundaries. Some processes may be critical, while others may not. Processes involve interrelated activities with inputs to produce outputs.

Activity

People collaborate as they work through a process while performing their daily activities. Some of these actions are prescribed in advance and depend on an understanding of the organization's goals, while the nature and implementation of others depend on external events.

2.4.2 Development of a QMS

The QMS is a dynamic system that improves over time through periodic improvements and innovations. Every organization carries out quality management activities, whether they have been formally planned or not. This International Standard provides guidance on how to develop a formalized system for managing these activities. It is necessary to determine the functions that already exist in the organization and their suitability given the context of the organization. This International Standard, together with ISO 9004 and ISO 9001, can then be used by an organization to assist in the development of a holistic QMS.

A formalized QMS provides the basis for planning, executing, monitoring and improving quality management activities. A QMS does not have to be complex; rather, it must accurately reflect the needs of the organization. The basic concepts and principles contained in this International Standard can provide valuable guidance in the development of a QMS.

QMS planning is not a single event, but an ongoing process. Plans change as the organization gains experience and circumstances change. The plan covers all the organization's activities related to quality management and ensures that it takes into account all recommendations of this International Standard and ISO requirements 9001. The plan is implemented upon approval.

It is important for the organization to regularly monitor and evaluate both the implementation of the plan and the functioning of the QMS. Carefully selected indicators make such monitoring and evaluation easier.

Conducting audits is a means of assessing the effectiveness of the QMS to identify risks and determine compliance with requirements. For audits to be effective, tangible and intangible evidence must be collected. Actions taken for correction and improvement are based on analysis of the evidence collected. The knowledge gained can lead to innovation and transfer of the functioning of the QMS to a higher level.

Introduction

Decision making in an enterprise is always a choice between options for action with different forecasts of results. Current management decisions are rarely so global that valuable information for them can be obtained from the final figures financial reports, reflecting the state of the company as a whole. The management accounting system is, first of all, a working tool for the manager and only then for the accountant.

Management accounting, as a rule, contains additional data on all transactions necessary for effective management enterprise. This allows you to quickly analyze individual aspects of the enterprise’s activities to make management decisions. A simple operational and formalized system for assessing the actions of management (which is what a management accounting system is) allows owners to understand what is happening at their enterprise and participate in monitoring its activities without a huge investment of time and effort.

Relevance of the topic course work is due to the fact that in modern conditions, when enterprises independently make and implement management decisions, bear the most important economic and legal responsibility for the results economic activity, the importance of using management accounting data in making management decisions is objectively increasing.

Theoretical foundations for making management decisions based on management accounting and reporting data

Management accounting as a subsystem of information exchange in the enterprise management structure

One of the important tasks of management accounting is the collection and synthesis of information useful for managers and top management of an enterprise to make the right management decisions.

A management decision is the result of analysis, forecasting, economic justification and choosing an alternative.

A management decision, on the one hand, precedes management influence, on the other hand, it acts as a process that includes certain stages.

Decision making is the process of choosing a course of action from 2 or more alternatives in achieving a goal.

The process of making and implementing a management decision includes the following stages:

1. Making (preparing) management decisions.

Identifying the problem, setting goals and objectives.

Seeking information about alternative courses of action.

Data processing.

Choosing an alternative course of action from among alternative options.

2. Implementation of the decision made.

Implementation of the chosen option.

3. Control and regulation.

Monitoring the implementation of the decision and the results obtained.

Comparison of obtained and planned results.

Adjusting actions aimed at bringing actual results into line with the planned model.

4. Collection of information for subsequent decisions.

Based on management accounting information, the following tasks are solved:

1) operational tasks:

Determining the break-even point;

Refusal or attraction of additional orders;

Planning the range of products (goods) to be sold;

Determination of the product structure taking into account the limiting factor;

Making pricing decisions;

Making decisions to reduce costs;

Making decisions on inventory and materials management;

Decisions to discontinue operations of a non-profit segment;

The decision to buy or produce yourself;

2) tasks of a long-term nature that have long-term strategic significance:

Decisions on equipment modernization;

About capital investments;

On business restructuring;

On the feasibility of developing new types of products.

Solving such problems involves long-term diversion of own funds from circulation (immobilization of current assets), in some cases requires long-term attraction of borrowed resources, and therefore deserves special attention. An enterprise should finance a capital investment project only if the income from it exceeds the income from investing available funds in securities traded on the stock market.

On modern enterprise management is a highly pervasive activity. The control system influences management object through common functions, the interconnection and interaction of which forms a closed cycle (Fig. 1.1).

Rice. 1.1 Management accounting and management decision making

The control process is implemented in the form of a certain sequence of decisions, the effectiveness of which can be verified 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. This information is provided by the system accounting, which identifies and systematizes data on the economic activities of the enterprise. The part of the accounting system that supplies management's information needs is called management accounting. Management accounting is information basis making management decisions within the enterprise, both operational and current, as well as long-term.

Having defined management accounting as an accounting subsystem participating in information exchange, intended for making management decisions, we can say that we are talking, first of all, about information of a financial nature. Therefore, the management accounting system can be considered part common system enterprise financial management. Management accounting should be organized meaningfully as a set of methods and procedures for information management, and organizationally - as a separate part financial service enterprises.

The functions of the financial management system can be divided into two areas:

complex of monetary and financial actions;

complex of accounting and control actions.

Currently, two options for communication between management and financial accounting are used:

integrated accounting system;

autonomous accounting system.

Thus, management accounting helps to implement effective information exchange, primarily by building an internal control system.

A comparison of decision-making mechanisms based on big data and a representative model is provided in accordance with the developed scheme “Big data vs representative model”.

Decision making based on big data

Big data is a resource for making management decisions, the justification for which is not so much the professionalism and experience of the manager, but rather reliable and probabilistic calculations.

Sequence of decision making based on big data:

2. Information collected using technology and algorithms aggregated into some data sets. The aggregation results are saved by the business.

3. Formed big data– analytical data sets corresponding to the problem under consideration and the possibilities for solving it.

4. Big data is analyzed:

a. Produced sample necessary data (restriction, expansion, addition, combination, etc.)

b. Produced treatment data (calculations, transformations, filtering, formula calculations, etc.)

c. Produced studying data (reliability is assessed, quality is determined, integrity is checked, presentation form is selected, etc.)

5. We get machine calculation of solutions – the results of data analysis that justify the adoption of a particular decision. The results of machine calculations are: patterns of behavior or interaction, statistical indicators, rules, identified patterns, probabilistic estimates, characteristic clusters, etc.

6. Based on the machine calculations obtained on the basis of big data, a decision is made that confirmed by statistical reliability and numerical analytics.

Decision making based on a representative model

A representative model is a resource for making management decisions, the rationale for which is an expert understanding of business and the external environment, based on professional knowledge and experience.

Sequence of decision making based on a representative model:

1. Information is collected using methods available to the specialist and within the framework of organized relevant projects. Sources can be either within the business or in the environment.

2. Information collected using tools and techniques is being designed into some ideas about business and external environment in the form of diagrams, models, conclusions, judgments, conclusions, etc. The design results are retained by the business.

3. Formed representative models– working versions of models corresponding to the problem under consideration and the possibilities of solving it.

4. Representative models are analyzed:

a. Produced targeting model (limitation, expansion, addition, combination, etc.)

models (assessment of model functioning, optimization, ordering, identifying connections, etc.)

c. Produced grade models (reliability is assessed, quality is determined, integrity is checked, presentation form is selected, etc.)

5. We get logical construction of solutions – results of model analysis that suggest making a particular decision. The results of logical constructions are: meaningful experience, significant judgments, expert opinions and assessments, formalization of knowledge and standards, attributive classifiers, etc.

6. Based on the obtained logical constructions based on the representative model, a decision is made that confirmed by expert knowledge and experience.

7. The decision made is formulated and implemented, having a direct impact on the business or the external environment.