home Credit Accounting and analysis at the enterprise. Development of methodological support for accounting and analysis of human resources of a commercial organization: a strategic aspect Meirieva Madina Ayupovna Accounting and analysis of organization resources in management

Accounting and analysis at the enterprise. Development of methodological support for accounting and analysis of human resources of a commercial organization: a strategic aspect Meirieva Madina Ayupovna Accounting and analysis of organization resources in management

The most important role in managing the development and implementation of solutions belongs to the "control" function. The control as a management function, it is the processes of monitoring the parameters of a managed object (managed system) and the external environment, their state and changes, as well as identifying excess deviations from planned and organizational values (quantitative and qualitative). Standard deviations - deviations of the actual values of the controlled parameters, being within which ensures the reliability and efficiency of the controlled object. Failure to make a management decision to eliminate the deviation of the controlled parameter from its normative or planned value may lead to a decrease in the reliability and efficiency of the controlled object or to undesirable consequences for it and (or) the environment. For a development and decision management system, these consequences include:

- untimely adoption or implementation of a decision, entailing additional time costs for managerial employees;
– loss of managed object resources;
- negative impact on the environment (pollution of water or air, disruption in the supply of products to the consumer or a decrease in its quality, etc.), etc.

All manageable parameters of the control object are subject to control, the composition and values of which are set in the processes of planning and organization. This determines the need for the formation of a control system to determine the methods and frequency of obtaining and recording information about the actual value of controlled (controlled) parameters. Information obtained directly during its removal and registration is called primary. Its registration (reflection on any storage medium) is called primary account. Creating an adequately reflecting the state and behavior of the control object and its external environment of the system for collecting and registering primary information is the main problem of control and accounting in companies. This is especially true for the development and adoption management system. management decisions where, due to the creative nature of labor, it is often very difficult to obtain at a given time the necessary information that objectively reflects the state or behavior of a controlled process or object. Primary control and accounting are carried out with direct contact between the subject and the object of management, i.e. at the lower level of management of a given object, process, resource, parameter. It follows from the foregoing that the effectiveness of managing the processes of development, adoption and implementation of managerial decisions largely depends on the system of their primary control and accounting adopted in the organization. Inseparable from control and accounting are the processes of analysis carried out on the basis of the results of their implementation. Control, accounting and analysis form a feedback in the interaction of the object and the subject of management. At the same time, the efficiency of performing the functions of accounting and analysis is ensured by the control function, which provides them with the main amount of necessary information. Control, accounting and analysis are a unity of closely interrelated management tasks, so in the literature they are often presented as a single control function. In practice, these functions are often organizationally combined in one unit or in the activities of one employee. The accounting department exercises control, accounting and analysis of the financial flows of the organization. An employee of the fuel department of an energy association monitors, records and analyzes fuel reserves and consumption at power plants. In the technological cycle of management, these functions are implemented mainly in the process of monitoring execution and predicting results (control block). As part of the technological cycle of development, adoption and implementation of decisions, control is a controlled process performed by certain employees and departments of the organization. At the same time, control is one of the functions of managing all the processes of development, adoption and implementation of a managerial decision (control of control processes). Should be managed, and therefore controlled, not only the production and economic processes of the organization, but also management processes, i.e. the process of development, adoption and implementation of management decisions. Hence, control, as one of the elements of this process, has its own control subsystem. In relation to its personnel, the organization must perform all the basic management functions: planning, organization, activation, regulation, control, accounting and analysis. This also applies to other management functions, including accounting and analysis, i.e. there is an accounting of accounting processes and analysis of analysis processes. Unfortunately, the vast majority of management systems for the activities of domestic organizations are focused on managing production and economic processes, and have a very low level of organization for managing management processes (meta-management) - the processes of developing, making and implementing management decisions. Management management is not structured, there is no vast majority of the regulations necessary for its effective functioning. It is not technologically advanced. Often the organization of the processes of development, adoption and implementation of periodic, non-periodic, stereotypical and similar decisions is carried out each time according to a new scheme as the situation arises.

The lack of a reliable system of control, accounting and analysis and, as a result, effective feedback can lead the organization to a crisis situation. This has caused the collapse of many large and small organizations.

If the programs for the development and implementation of the solution or the decision itself made earlier turned out to be insufficiently effective or erroneous, then it is a well-functioning system of control, accounting and analysis that allows you to establish this in a timely manner and make adjustments to the organization's actions. It provides timely identification of situations, helps to identify positive aspects, strengths and weaknesses organization and its environment. By comparing the actual results achieved with the planned results, the management of the organization is able to determine where the organization has succeeded and where it has failed. In other words, one of the important aspects of control is to determine which areas of the organization's activities most effectively contributed to the achievement of its goals. By determining the successes and failures of the organization and their causes, the organization's performance management system can quickly adapt the organization to the dynamic requirements of the external environment or the external environment to the requirements of the organization and thereby ensure the greatest pace of progress towards the fundamental goals of the organization, win the competition.

Accounting and analysis functions in management cycles follow control. Accounting – this is the formation of a model of the actual state and past behavior of the controlled object and the external environment, the creation of an information base for the analysis, development and implementation of solutions. Comparison of the parameters of this model with the planned and normative ones is the basis for identifying excess deviations that characterize situations and are subject to analysis. Analysis - identifying the cause-and-effect relationships of such deviations and determining the need and urgency for the development and adoption of solutions to eliminate them. Possible consequences of the situation, their probability and ways of development are the grounds for determining the need and urgency of solving this situation. The solution should be aimed at eliminating or localizing the causes (factors) that caused it. Thus, the system for managing the processes of developing, making and implementing decisions in a company should have a developed system for their control, accounting and analysis and be based on constantly updated norms and standards that are the result of the normalization function.

Primary accounting data are aggregated in secondary accounting processes (technical, accounting, statistical), which in turn are the object of control and analysis. This type of control, accounting and analysis is called secondary. Thus, the systems of control, accounting and analysis of the processes of development, adoption and implementation of decisions, like the entire system of managing the organization's activities, have a hierarchical structure. The higher the level of the control hierarchy, the higher the level of aggregation of controlled parameters and the higher the generalization of conclusions about the state and course of controlled objects and processes.

At the lower level of management, responsible executors and heads of groups of executors perform the most highly qualified work and operational management of the work of the executors included in this group. At the same time, they mainly visual continuous control the state and behavior of executors during work, the course of their development, decision-making and implementation processes. Visual control is carried out by direct observation of the activities of the performers, its results. The most significant results of observation are recorded in accordance with the procedure established by the current legislation and the regulations of this organization and are analyzed in order to determine the need to adjust plans, programs and regulations for the development, adoption and implementation of this decision. When operating information management systems in an organization, visual control is supplemented by control of the main parameters of the processes reflected in its means of displaying information: displays, mnemonic diagrams, narrow print ribbons, etc. Solid control provides for constant monitoring of all objects and processes involved in the development and implementation of this decision.

At the second level of the management hierarchy - the heads of departments and programs for the development and decision-making - selective control, which is produced either visually or most often on the basis of operational accounting data reflected in special forms of documents on paper or electronic media. At this level, partially aggregated source information is used for control, which gives more general idea on the state and behavior of managed objects and processes. Selective control is carried out at the points of time, place and stage of work performance chosen at the discretion of the manager, as well as at the moments provided for by the plan and (or) program for the development and implementation of this solution.

At the top level of the management hierarchy for the development and implementation of solutions (the head of the organization or one of his deputies appointed by him), general control , implying an assessment of the progress of processes based on the credentials and reports of program managers and heads of departments from the standpoint of the likelihood of achieving the goals of this decision. The results of control are the basis for managers to correct previously adopted plans and regulations for the development, adoption and implementation of this decision, the adjustment or cancellation of previously made and not yet implemented decisions.

According to the stages of the process of development, adoption and implementation of a management decision, control is divided into preliminary, current and final.

Preliminary control carried out before the start of work on the implementation of the entire program and their individual complexes (stages of program implementation). Its main task is to clarify the formulation of goals, methods for achieving them, to identify the presence of all the necessary prerequisites for completing the task on time. At the stage of preliminary control, the availability and quality of labor, material, financial, information, energy resources necessary to carry out the work of the program for the development, adoption and implementation of the decision. In organizations, it is typically used in the areas of:

current control is carried out directly in the course of work on the implementation of plans and programs for the development, adoption and implementation of decisions from the moment they begin to full completion. Within its framework, measurements are made of the actual parameters of the development, adoption and implementation of decisions, identification and evaluation of their deviations from planned targets, regulations, norms and standards in order to determine the need to adjust plans to achieve the desired (planned) end result. It is carried out by responsible executors, managers of works, divisions, programs, the organization as a whole, the operational management system and is based on information on the progress and actual results of the work performed, obtained during visual control and from accounting data. Participation in the cycles of managing the development and implementation of solutions determines the frequency of operations for current control and divides it into operational (periods up to a month), tactical (periods from a month to a year) and strategic (periods over a year). Accounting and analysis, which are inextricably linked with it, are subdivided accordingly. The longer the period, the more general and aggregated characteristics of controlled processes are subject to control, accounting and analysis. In the tasks of operational control, accounting and analysis, the assessment of the parameters of the actual state and the course of processes of all decisions developed, adopted and implemented in the organization in a given period is carried out. When performing the tasks of tactical control, accounting and analysis, the state and progress of the processes of development, adoption and implementation of tactical and strategic decisions, strategic control - strategic decisions are assessed. The foundation of the entire system of control, accounting and analysis is operational control, which, together with the functions of regulation, operational accounting, analysis and planning, forms a cycle of operational dispatch control that provides other cycles and their functions with the necessary information and the implementation of the results of these functions. This provision requires the formation in the organization of a system of operational and dispatching management of the processes of development, adoption and implementation of decisions, the functions of which in most domestic organizations are occupied by the heads of all levels of management of the organization most of their working time to the detriment of the work of tactical and strategic management.

Final control or control of the results is carried out for each management decision after its implementation or after the implementation of programs for its development, adoption and implementation and for the totality of the implementation of decisions in a given management period. At the stages of development and decision-making, its quality and expected effectiveness are evaluated, and at the implementation stage - the actual effectiveness. Based on the data of the final control, the influence of factors on the result obtained is assessed, and opportunities for its improvement in the future are identified and evaluated. Based on the results of the final and current control, the degree of participation of employees in solving a specific situation, the forms and amounts of their encouragement are determined.

The control process includes the following components:

– establishment of parameters, modes and methods of control;
– measurement and registration of actual values of control parameters;
- comparison of actual values of parameters with planned and organizational ones, identification of excess deviations;
- transfer of control results to the systems of regulation, accounting and analysis (Fig. 1.10).

The processes of establishing control parameters are closely related to planning and organization, they are one with them. The planned values of the parameters are the specific goals of the organization's activities, the characteristics of planned decisions. Their implementation must be provided with feedback, i.e. control, accounting and analysis of the processes of implementation of plans and their results. The structure of the organization's plans should correspond to the structure of control, accounting and analysis (see the composition of lines 5–7 of the matrices in Tables 1.1–1.4), i.e. control, accounting and analysis should be provided with all planned parameters at all levels of the organization's management system. This also applies to organizational parameters (norms, regulations, regulations, etc.). Planned indicators determine mainly the development of the organization, its dynamics, organizational (structural) - statics. (It should not be confused with planned organizational parameters that determine the organizational development of the company and its divisions, and are the result of the implementation of the "organization planning" function within the management planning subsystem - field "001" of the matrix in Table 1.4). Management must ensure not only the implementation of plans and programs, but also the reliability, sustainability and efficiency of the operational activities of the organization and its units. This is carried out by its dispatch control subsystem within the operational control subsystem. On fig. 1.10 it can be seen that the supervisory control cycle includes the functions of regulation and control. Regulation eliminates the excess deviations of controlled parameters arising in the processes of the organization's activities (including the processes of development, adoption and implementation of decisions), thereby ensuring its reliability, stability and efficiency. This determines the need to form a system of control parameters that go beyond the planned and organizational, but necessary for the effective implementation of the "regulation" function.

The modes of control, accounting and analysis are mainly determined by the needs for the results of their implementation to solve the tasks of the functions "planning", "organization" and "regulation" (modes for solving these problems) and providing information to the external environment (tax authorities, statistics authorities, creditors, suppliers, etc.).

Control methods are set for each controlled (monitored) parameter or group of similar controlled parameters. In this case, the main issue is the choice of measurement methods, objective display and registration of the actual values of controlled parameters. The choice of methods is determined by many factors, the main of which are:

– the possibility of using technical means of control and registration;
- the presence and level of development in this organization of automated information system.

In the absence of the possibility of using technical means of control, display and registration of a controlled parameter, visual methods and methods of manual registration on paper or input into a mechanized or automated primary accounting system are used. It uses:

- direct observation and verification of the activities of the organization, its divisions and employees, both on the part of managers and employees specializing in the performance of control functions (specialists in safety, fire fighting equipment, merchandisers, document flow controllers, etc.), divisions (warehouses, archives, record keeping departments, accounting, etc.) and organizations (Accounts Chamber Russian Federation and its branches, financial bodies, state supervision and control bodies, etc.);
– study and examination of accounting and reporting data and documents;
- meetings, meetings, conversations, where the progress of the development and implementation of decisions, its results, control measurements and checks are discussed;
– inventories, surveys and surveys;
- reports, attestations, accreditations.

Control information is recorded either in special forms of documents (acts, invoices, employee work sheets, receipts and debit orders, etc.), or entered into special registration devices (devices that read information from magnetic and other media) automatically or manually, or directly in the process of automated control of a process or object.

The cost of collecting and processing control information is the lion's share of the cost of maintaining a control system, so the temptation to measure everything and as accurately as possible should be avoided. If measurements are made in this way, the cost of the control system will be so great that its cost will exceed the possible benefits from its application.

A comparison of the actual values of the controlled parameters with the planned and organizational ones is carried out in order to identify excess deviations that determine the presence of a situation. If there is no deviation standard for any parameter, it is estimated how much the deviation can affect the achievement of goals, reliability, stability and efficiency of the controlled process or object, and how acceptable or relatively safe it is. In this case, the experience and intuition of the controller plays a big role. It should be noted that this work of personnel is often the most visible part of the entire control system.

An important issue of comparing the actual values of the controlled parameter with the planned and organizational ones is the value of permissible deviations. If too large a tolerance value is adopted, then the control system may miss quite large problems. If the accepted value is too small, then it will respond to minor deviations, which is very wasteful and time consuming. Such a system of control can paralyze and disorganize the work of the organization and will hinder rather than help the achievement of its goals. In such situations, a high degree of control is achieved, but the control process becomes ineffective. The determination of the values of permissible deviations is carried out when solving problems of normalization.

Excessive deviations that require a quick response of the control system to them, after registration, are transferred to the regulatory system for the adoption and organization of the execution of appropriate decisions. The principle must be observed here - the decision is made at the level of the management hierarchy where the situation arose, i.e. information about this deviation. In this case, situation analysis and decision making are two related tasks that are performed almost simultaneously. If the situation is complex and (or) complex, its solution requires a certain amount of time of specialists and resources, and its impact on the results is temporary, the results of control act as initial information preliminary analysis situation and the control system performs in full the technological stages of development, adoption and implementation of decisions (Table 1.6).

Not all excess deviations from planned and organizational values of controlled parameters should be eliminated. Sometimes the planned and organizational values themselves may turn out to be unrealistic. The plan reflects the future desired values of the controlled parameters. Established on the basis of human forecasting, they are probabilistic and subjective. The managed system is dynamic and the values of organizational parameters, including deviation standards, may become outdated and not correspond to the actual level of its development.

The planned values of the controlled parameters, which are very difficult to achieve, actually make the aspirations of employees to achieve the formulated goals futile and nullify all motivation. As is the case with corrective actions of various types, the need for a radical revision of the planned values (up or down) can be a symptom of problems that arose either in the control process itself or in the planning process.

According to the nature of the information being processed, control, accounting and analysis in the organization are divided as follows:

technical - collection, registration and aggregation of information about the actual and past state of material resources, technological processes, and their results, assessment of its changes and compliance with their project and the requirements of regulatory technical and technological documents;

economic, or managerial - collection, registration and aggregation of information about the actual and past values of the economic parameters of the managed object (or process) and its environment, their assessment economic condition and development trends, aimed at solving specific management problems;

accounting - collection, registration and aggregation of information in value terms about the assets, liabilities, income and expenses of the organization and their changes, assessment of the financial position and financial performance of the organization; carried out by continuous, continuous documentary reflection of all the facts of economic activity (business operations); generates information provided to internal and external users for the development and adoption of management decisions;

financial - collection, registration and evaluation of the main parameters, coefficients and multipliers that give an objective description of the financial condition and financial flows of the organization, the financial market in order to make decisions on the structure and allocation of capital.

The system of control, accounting and analysis should be built and function in compliance with the following principles:

Continuity of control, accounting and analysis can be ensured by a specially developed system for monitoring the progress of work implementation and decisions made. It should be noted that the effective functioning of this system in a modern management circuit is impossible without the use of modern computer technology and modern support and maintenance systems for the process of developing and making managerial decisions.

In solving problems of accounting and analysis, the following methods are used.

1. Comparison Method allows you to evaluate the work of an organization or its unit, determine deviations from planned indicators, establish their causes and identify reserves.

The main types of comparisons used in the analysis:

- reporting indicators with planned indicators;
- planned indicators with indicators of the previous period;
- reporting indicators with indicators of previous periods;
- performance indicators for each day;
– comparisons with industry average data;
- indicators of the quality of products and services of this organization with indicators of similar competing enterprises, etc.

Comparison requires ensuring the comparability of the compared indicators (uniformity of assessment, comparability of calendar terms, elimination of the influence of differences in volume and assortment, quality, seasonal characteristics and territorial differences, geographical conditions, etc.).

In recent years, management control has become more widespread. Its appearance is associated with the need to make decisions in the conditions of dynamic market relations. Management controlling is a continuous process of monitoring the achievement of goals, starting from the level of monitoring the activities of employees, and up to the level of monitoring the performance indicators of departments, and the entire organization as a whole. It integrates into single system accounting, planning, control and analysis based on the goals of functioning. The basis of controlling is the current comparison of planned, standard and actual indicators. Its purpose is to enable managers at all levels of management to control the achievement of goals and thereby achieve efficiency both in the operational mode and in the strategic perspective.

Strategic controlling is designed to assist decision makers in making decisions on the effective use of the advantages of the organization and the creation of new potentials for successful activities in the future. The Strategic Controlling Service acts as an internal consultant to decision makers and company owners in the development of strategy, strategic goals and objectives. It provides information necessary for making and implementing decisions. The main methods for monitoring the implementation of decisions within the framework of strategic controlling include portfolio analysis, potential analysis, experience curve analysis, analysis of strengths and weaknesses, strategic gaps, scenario method, etc.

The main task current controlling – to assist the decision maker in making decisions to achieve the planned goals, which are most often expressed in the form of quantitative values of the levels of profitability, liquidity, profit and value. Current controlling is focused on short-term results. The methods for monitoring the implementation of decisions within the framework of current controlling include ABC analysis, analysis of the volume of orders, analysis of values at the break-even point, method for calculating coverage amounts, analysis of bottlenecks, analysis of deviations, etc.

The speed of implementation of controlling in the company is influenced by many factors. The main ones are presented in Table. 2.3.

Table 2.3

Factors facilitating and hindering the implementation of controlling

Factor affecting the rate of innovation implementation	Benefits of controlling	Disadvantages of controlling
Implementation effect: – economic – social	Increasing the profitability and flexibility of the organization in the short and long term New opportunity for rapid promotion due to the creation of the Controlling Department (status upgrade)	Imperfection of existing methods of analysis Threat to the status of groups (accounting, planning department, etc.) and individuals (heads of relevant departments)
Compatibility: - with corporate culture, – with methods of management information support	Depends on the organization	On average, low compatibility with corporate culture. Low compatibility with traditional information systems
The complexity of innovation	Simplicity of models	Complication compared to traditional methods, the need for additional training
Divisibility of innovations, the possibility of conducting an experiment	The ability to start with implementation in one department, and then spread the experience throughout the organization	The full effect is observed only after implementation throughout the enterprise as a whole.
visibility	The first results are immediately visible to the manager	The full result will not appear soon

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Meyrieva Madina Ayupovna. Development of methodological support for accounting and analysis of human resources commercial organization: strategic aspect: strategic aspect: dis. ... cand. economy Sciences: 08.00.12 Rostov n/D, 2006 303 p. RSL OD, 61:07-8/1111

Introduction

CHAPTER 1

1.1. Human resources as an object of accounting 15

1.2. Methodological aspects of human resource accounting and the concept of reflecting them in financial reporting commercial organization 31

1.3. Features of the organization of management accounting of human resources 47

CHAPTER 2

2.1. Study state of the art methodological support for the analysis of the use of human resources of a commercial organization 63

2.2. Features of the analysis of human resources at oil producing and oil refineries 77

2.3. Study of the development of methods of strategic analysis of human resources abroad 93

CHAPTER 3

3.1. Strategic management accounting as a basis for human resource management 108

3.2. Improving the methodology of strategic management accounting of human resources 125

3.3 Development of a methodology for strategic analysis of human resources 139

CONCLUSION 157

REFERENCES 166

APPENDIX 189

Introduction to work

High-quality economic control involves the effective management of the economic resources of a commercial organization based on data generated in the accounting system. The modern commercial organization is now seen as more than just a sum of money invested in a business. All greater value acquire human resources, the policy of a commercial organization in the labor market and the accumulated knowledge. This is feasible with the interaction of such management functions as accounting, control, analysis, regulation, planning of human resources.

In strategic management, the concept of human resource management (HRM) has become widespread, which arose in the 80s of the XX century and was transformed into the concept of strategic human resource management. The traditional human resource management system does not fully contribute to their optimization and the efficiency of economic entities. In this regard, the issues of improving the methods of accounting and analysis of human resources, focused on making managerial decisions in this area, are being updated.

Accounting data is the basis for making managerial decisions on human resource management. In turn, the strategy and tactics of human resource management put forward requirements for the formation of accounting information in the right sections and angles. In this regard, the development of new non-traditional accounting and human resource management systems, the study of problems of increasing quality characteristics and analyticity of information about them is one of actual problems theory and practice.

Accounting for human resources has its own methodological basis, which is the theory of human and intellectual capital. For the development of the theory of human capital, T. Schultz in 1979 and G. Becker were awarded the Nobel Prize in 1992 on Human Resource Accounting). In 1973, this committee defined Human Resource Accounting (HRA) as “the process of identifying and evaluating human resource data and then communicating the information to stakeholders” .

The American Institute of Labor (Work Institute in America, WIA), interprets human resource accounting as follows: “the development of theoretical foundations that explain the nature and determine the factors of value of people from the point of view of official organizations; development of sound and reliable methods for assessing the value and value of people for organizations; designing organizational support for the implementation of the proposed assessment methods.

There are three approaches to accounting for human resources:

Cost approach (cost accounting);

Value approach (taking into account the effect);

Costly and valuable.

However, in the context of the concept of strategic human resource management, human resource accounting is a much broader concept, not limited to accounting for labor and wages. More and more scientists are inclined to think about the need to consider human resources as an asset, and not as an expense.

The cost of hiring labor, the cost of training, training and retraining of personnel, wages are reflected in accounting. In most cases, these costs are treated as current costs. However, Japanese and German companies view personnel costs as long term investment generating high profits.

The need to address the methodological issues of accounting and analysis of human resources, the lack of practical development of the issues of accounting and analysis of human resources of a modern commercial organization determined the special significance and relevance of the study.

A significant contribution to the study of the problems of the methodology of accounting for human resources of commercial organizations was made by the following domestic authors: Bezrukikh P.S., Bogataya I.N., Breslavtseva N.A., Bakhrushina M.A., Vorobieva.E.V., Geyts I.V. , Kerimov V.E., Karpova T.P., Kondrakov N.P., Kuter M.I., Labyntsev N.T., Nikolaeva S.A., Paly V.F., Sokolov Ya.V., Tkach V.I., Khakhonova.N.N., Sheremet A.D. and others.

The issues of human resource analysis are reflected in the works of such scientists as Barngolz S.B., Boronenkova S.A., Vesnina V.R., Efremova B.C., Kovaleva V.V., Markaryana E.A., Milovidova K.N., Ripol - Saragosi F.B., Fatkhutdinova R.A. and others.

Among foreign authors, it is worth highlighting the research and development of Aaker D., Bernstein L.A., Van Breda M.F., Van Horn J.K., Damari R., Drury K., Matthews M.R., Needles B., Ryan B., Perera M.H.B., Richard J., Stone D., Ward A.K., Helfert E., Hendriksen E., et al.

The Russian Federation uses a cost approach and accounting for human resources, which is not organized in full compared to foreign countries, such as America, Japan, Great Britain, etc. Currently, human resources in accounting are reflected indirectly. Analytical accounting data make it possible to estimate the number of human resources in a commercial organization, wages in the context of each employee, as well as his contribution to economic activity in the form of hours worked and data on the production of products (works, services). In the balance sheet, data on human resources are reflected in the form of labor costs - in the asset balance and accounts payable of the organization to the staff - in liabilities. Form No. 2 “Profit and Loss Statement” reflects data on the cost of products, works, services, one of the elements of which is labor costs.

Human resources are the most valuable assets of an organization, namely the people who individually and collectively contribute to the achievement of organizational goals. A new approach to considering human resources as an object of strategic management accounting is that they are considered as intangible assets, and the process of their use is reflected using cost accounts and depreciation accounts.

The issues of accounting and analysis of human resources in Russian conditions, despite the accumulated foreign and domestic theoretical and practical potential, the problems of developing methods for accounting and analyzing human resources, have not been sufficiently studied, which necessitates further scientific research in this direction.

The relevance of this problem, its scientific and practical the importance and, at the same time, insufficient development in Russian conditions, determined the choice of the topic of the dissertation research, its purpose and objectives.

Purpose and objectives of the study. The purpose of the work is to develop approaches to improve the accounting and analysis of human resources of commercial organizations. The set goal determined the expediency of solving the following tasks:

evaluate the existing methodological approaches to strategic management accounting of human resources and justify the directions for their improvement;

explore the development of methodological support for the analysis of human resources of a commercial organization;

develop new approaches to improving the accounting and analysis of human resources of a commercial organization.

Object and subject of research. The subject of the research is the methodology of strategic management accounting and analysis of human resources. As an object of study, economic operations carried out in commercial organizations related to human resources are chosen. The object of the practical implementation of the research was OAO Ingushneftegazprom, as well as its branches BGDU Malgobekneft and Karabulak oil and gas production.

Theoretical and methodological basis were the studies that make up the conceptual provisions of economic doctrines and accounting of various directions on the problem under study, legislative acts, regulatory materials and intra-industry recommendations.

The study was carried out within the framework of the Passport of the specialty VAK 08.00.12 - accounting, statistics, section 1 Accounting and economic analysis, p. 1.8. Accounting in organizations of various organizational and legal forms, all spheres and industries, p. 1.9 Investment, financial and management analysis.

Instrumental and methodological apparatus. To solve the tasks, analysis and synthesis, inductive and deductive methods, methods of comparative analysis, vertical, horizontal, coefficient analysis, data grouping, balance methods, factor analysis, logical and system approaches, observation, dialectical, statistical, used world science in the knowledge of socio-economic phenomena and allowing the most complete study of the problems under study.

The information and empirical base was formed on the basis of legislative acts and regulations governing the organization of human resource accounting in commercial organizations of the Russian Federation, legislative and industry (departmental) regulations, methodological recommendations and instructions specifying accounting standards in accordance with industry and other features, international accounting and reporting standards, periodicals, monographic studies of domestic and foreign economists, data from an analytical study conducted by the applicant based on the accounting data of OAO Ingushneftegazprom.

working hypothesis. At the heart of the modern model of competitiveness of a commercial organization is the principle of efficient use, conservation and development of human resources, without which it is impossible to develop and successfully implement strategies in this area, while we propose to consider human resources as intangible assets, and reflect the process of their use with using cost accounts and depreciation accounts, and not as expenses, the costs of hiring labor, training, training and retraining of personnel, wages - as long-term investments that bring high profits.

The main provisions for defense:

1. To make managerial decisions in the implementation of the organization's strategy, the methods of accounting and analysis of human resources must be adequate to it. Our proposed directions for improving the accounting and analysis of human resources involve the organization of strategic management accounting and strategic analysis of human resources at enterprises. As part of the accounting and analytical support for human resource management of an organization, which includes a methodology for accounting for human resources, the concept of reflecting human resources in accounting and reporting, a system for monitoring external and internal environment organization and methodological support, methods and techniques for analyzing human resources, relevant information about human resources is formed, which is necessary for both external and internal users of financial statements.

2. Human resources are the most valuable assets of a business organization. A new approach to the study of human resources as an object of strategic management accounting is that they are considered as intangible assets, and the process of their use is reflected using cost accounts and depreciation accounts. As experience shows, commercial organizations that make significant investments in education and professional training of personnel become the most competitive, which ultimately leads to an increase in labor productivity and an improvement in the quality of life. Human resource accounting is able to provide valuable information, contribute to the fulfillment of the function of social accountability of firms. employees and allow to control the change in the quantitative and qualitative parameters of human resources (human capital) in the economy both at the micro and macro levels.

3. Strategic analysis of human resources is carried out in two directions: a study of the internal environment of the organization, i.e. internal analysis and study of the external environment of the organization, i.e. external strategic analysis, providing for the creation of a monitoring system for various factors. When conducting an external strategic analysis, it is necessary to study the influence of a group of factors: political and legal, economic, sociocultural, and technological. Internal strategic analysis of human resources provides for the analysis of the competitiveness of personnel, the study of human resources costs; the existing incentive system, its compliance with the strategic objectives of a commercial organization, analysis of the state and effectiveness of actions to search, attract and select the necessary employees, the effectiveness of primary training, advanced training and development of personnel, studying the state of training, retraining, advanced training, development of human resources, as well as an analysis of the strategy and the adequacy of the human resources of a commercial organization to the tasks of its effective implementation.

4. It is advisable to improve the methodology for analyzing human resources on the basis of conducting a strategic analysis in a commercial organization. The essence of the methodology is that the environment of a commercial organization, the competitiveness of personnel are studied, the organization of human resource management is assessed, the strategy and adequacy of human resources of a commercial organization for the tasks of its effective implementation are analyzed, and personnel work, remuneration and motivation systems, the state of internal relations in organizations, etc. Strategic analysis of human resources is carried out in the following areas: 1. Analysis of environmental factors. 2. Analysis of personnel competitiveness 3. Analysis of the planned and actual headcount, statistical and analytical structure of human resources, personnel costs. 4. Analysis of the strategy and the adequacy of the human resources of a commercial organization to the tasks of its effective implementation.

The scientific novelty of the dissertation research lies in the fact that, from the standpoint of a systematic approach, scientific and methodological provisions have been developed and substantiated, aimed at improving the methods of accounting and analysis of human resources in the context of changing environmental factors for the implementation of a targeted production and financial policy.

The main provisions of the dissertation research, which characterize scientific novelty and are submitted for defense, include the following:

It is proposed to make additions to PBU 14/2000, providing for the possibility of using, as one of the options for accounting for human resources, their reflection as part of intangible assets, which will allow accounting for human resources.

It is proposed to add additional data to the explanatory note to the annual report, allowing more complete disclosure of information on human resources for external users of financial statements:

1) in section 3 "Information on affiliated persons" - data on the amount of wages and the amount of expenses aimed at advanced training as part of information on transactions with affiliated persons - members of the board of directors;

2) in section 6 "Events after the reporting date and contingent facts of economic activity" - information on human resources, including: a) short description events after the reporting date (conditional fact) and an assessment of its consequences in monetary terms on human resources. An event after the reporting date may be the termination of a significant part of the organization's core activities, if this could not be foreseen as of the reporting date; b) the amount of the reserve written off in reporting period in connection with the fulfillment by a commercial organization of a recognized contingent liability; unused (overcharged) amount of the reserve, attributed in the reporting period to non-operating income of the organization. The conditional fact of economic activity is the sale and termination of any line of activity, the closure of the organization's divisions or their relocation to another geographical region. Additionally, we are invited to disclose information about human resources. Including the amount of the reserve formed in connection with the consequences of a conditional fact at the beginning and end of the reporting period;

3) in section 7 "Data on the most important reporting indicators by type of activity and geographical sales markets" - information on the costs of human resources, including salary costs and staff training costs as part of the information of operating segments;

4) in section 10 "Dynamics of the most important reporting indicators and the procedure for calculating analytical coefficients" - additional analytical information about human resources for external users of financial statements, in particular, the qualification coefficient of employees, the utilization coefficient of employee qualifications, the utilization coefficient of the specialization of employees, the coefficient of work experience In the organisation.

An internal company regulation on strategic management accounting of human resources of a commercial organization has been developed, which includes the following sections: General provisions; Assessment of human resources; Depreciation of human resources; Disclosure of information in financial statements, allowing to take into account human resources in strategic management accounting.

It is proposed to use management accounting accounts 31-33 to reflect the costs of human resources: account 31 - “Costs of acquiring human resources”, which includes the costs of hiring staff and wages; account 32 - "Single social tax"; account 33 - "Costs of training", which includes the expenses of a commercial organization for the training, retraining of personnel.

A methodology for the strategic analysis of human resources has been developed and tested on the example of OAO Ingushneftegazprom, the essence of which is that the environment of a commercial organization is studied, the competitiveness of personnel, strategies and the adequacy of the organization's human resources to the tasks of its effective implementation are analyzed, the organization of human resource management is assessed, and also personnel work, reward and motivation systems, the state of internal relations, etc. Strategic analysis of human resources is carried out in the following stages: 1. Analysis of environmental factors. 2. Analysis of personnel competitiveness 3. Analysis of the planned and actual number and statistical and analytical structure of human resources and personnel costs. 4. Analysis of the strategy and the adequacy of the human resources of a commercial organization to the tasks of its effective implementation.

The practical significance of the study lies in the fact that its theoretical and methodological results are brought to practical conclusions and recommendations used in economic practice a number of commercial organizations of the Republic of Ingushetia. In the economic activities of organizations, the following developments can be applied:

Refined payroll accounting scheme for human resources;

An updated workflow schedule for personnel records, the use of working hours and settlements with personnel for wages;

An approach to the organization of management accounting of human resources in a commercial organization, which allows you to create an integrated system of financial, managerial and tax accounting;

A methodology for the strategic analysis of human resources, taking into account the specifics of the activities of oil producing and oil refining enterprises.

Approbation of the research results. The main provisions of the dissertation research were reported at interregional, interuniversity scientific and practical conferences held in 2002-2006. The conclusions and results of the dissertation work are used in teaching the disciplines "Accounting (financial) reporting", "International Financial Reporting Standards", " Economic analysis in industries”, “Accounting (financial) accounting” for students of the Ingush State University. The results obtained are used in the process of training professional accountants at the Center for Advanced Studies of Ingushetia State University, and can also be used in the system of certification, training and retraining of auditors. The main results of the study were implemented at the enterprises of the oil-producing and oil-refining industry of the Republic of Ingushetia: OAO Ingushneftegazprom, NGDU Malgobekneft, Karabulakskoye OGDP. The author published 6 papers with a total volume of 20.16 p.l.

Logical structure and scope of the dissertation. The dissertation consists of an introduction, 3 chapters, conclusion, bibliography, including 266 sources. The work contains 12 figures, 28 tables, 17 formulas and 43 applications.

Human resources as an object of accounting

Thus, on the one hand, we are talking about taking into account a number of indicators that are indirectly reflected in accounting (for example, the number of employees, the amount of time they worked, the amount of work performed1), and on the other hand, about the reflection in accounting of labor costs and payables for payment labor, the budget for personal income tax, extra-budgetary funds, etc.

In this case, the object of accounting are - deferred expenses and work in progress.

With the advent of a highly skilled and educated workforce, as well as in connection with the growth of reorganization procedures such as mergers and acquisitions, the issues of accounting for human resources and their evaluation are updated. Accounting data is the basis for making managerial decisions on human resource management. In turn, the strategy and tactics of human resource management put forward requirements for the formation of accounting information in the right sections and angles. In strategic management, the concept of human resource management (HRM), which arose in the 80s of the XX century and was transformed into the concept of strategic HRM, became widespread. Comparative analysis interpretations by various scientists of the concept of human resource management and the concept of strategic human resource management are produced by us in Appendices 1-2). Under "strategic human resource management" is understood: "actions that influence the behavior of individual employees in the process of formulating and satisfying the strategic needs of the organization." There is an interpretation according to which strategic human resource management is understood as a sustainable scheme for the planned use of human resources and actions aimed at ensuring that the company achieves its goals. All this requires the development of new approaches to accounting for human resources in accordance with the concept of strategic management.

The main emphasis in the management of foreign oil and gas companies is on the efficient use of any resources and, first of all, human resources. The raw material orientation of the economy and the seemingly endless abundance of natural resources have instilled in us the habit of believing that our resources are inexhaustible and no effort is required to make their use more efficient. Human resources, like any other, are perceived in Russia as something that can be endlessly used without thinking about their improvement and development. At the same time, the ability of a commercial organization to flexibly and effectively respond to changes in environment and constantly transform in accordance with them. The competitiveness of a commercial organization in the long term is largely determined by a well-trained, qualified and motivated staff.

According to R. Shagiyev and N. Dyakova, the modern model of competitiveness of an oil and gas corporation is based on the principle of efficient use, preservation and development of human resources.

Accounting is one of the most important functions of the management process. Without an established accounting of human resources, it is impossible to develop and successfully implement strategies in this area. Accounting for employees of organizations, wages is an integral part of the accounting system of any modern commercial organization. However, in the context of the concept of strategic HRM, human resource accounting is a much broader concept, not limited to accounting for labor and wages. More and more scientists are inclined to think about the need to consider human resources as an asset, and not as an expense.

In connection with the importance and urgency of problems related to human resources, the American Accounting Association (AAA) created the Committee on Human Resource Accounting (Committee on Human Resource Accounting). In 1973, this committee defined "Human resource accounting (HRA)" as "the process of identifying and evaluating human resource data and then communicating the information to stakeholders." American Institute of Labor (Work Institute in America, WIA),

Study of the current state of methodological support for the analysis of the use of human resources of a commercial organization

The versatility and versatility of economic and production situations put before the analysis of labor indicators many tasks of an autonomous nature. They can be solved using general and particular analytical techniques. To improve the existing methods, to identify the advantages and disadvantages, it is necessary to carry out their comparative analysis.

Considering the place of human resources in the system of economic relations, it should be noted that different authors have different points of view on the system of indicators of human resources.

For example, Savitskaya G.V. determines that the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use. The main objectives of the analysis are to study and assess the availability of labor resources for an enterprise and its structural divisions in general, as well as by categories and professions; determination and study of staff turnover indicators; identification of reserves of labor resources, their fuller and more efficient use.

Professor Baronenkova S.A. determines that the analysis of labor and wages is focused on solving such management objectives as organizing the recruitment of labor; personnel training; proper organization labor planning the balance of working time; organizing the fight against the loss of working time; regulation of labor, control over deviations from the norms; organization of wages; rational use and fight against unproductive expenses of the wage fund; labor incentive system; labor productivity, reserves for its increase; analysis of the ratio of growth rates of labor productivity and wages; efficiency of use of labor resources.

The constituent sections of the analysis of labor resources: analysis of the number and composition of the labor force; analysis of the use of working time; labor productivity analysis; analysis of the cost of the payroll fund and the amount of wages; analysis of the ratio in the growth rates of labor productivity and wages; reserves for the better use of labor and wage fund.

Professor Bakanov M.I. and Sheremet A.D. consider that the analysis of the use of labor is an important section of the system of complex economic analysis of the enterprise. The main tasks of the analysis of both labor and wages include: 1) in the field of the use of labor - the study of indicators of the number, dynamics and reasons for the movement of labor, composition, structure, its qualification level, data on the use of working time, labor intensity of products; determination of the impact of the number of workers on the implementation of the plan for the production of products; 2) in the field of labor productivity - a study of the achieved level of labor productivity, its dynamics; determination of intensive and extensive factors of changes in labor productivity; identification of reserves for the growth of labor productivity; assessment of the impact of changes in labor productivity on the implementation of the production plan; 3) in the field of using the wage fund - an assessment of the degree of validity of the applied forms and systems of wages; determination of the size and dynamics of the average wage; study of the effectiveness of existing forms of bonuses; study of the ratio of growth rates of wages and labor productivity; identification of reserves for increasing the efficiency of the use of funds for wages.

We have studied the approaches of different scientists used in the analysis of human resources (Appendix 18).

In the process of analyzing labor indicators, a number of special methods are used. They reflect the specificity of the analysis of labor indicators, reflecting its systemic, complex nature. Consistency in labor analysis is due to the fact that labor processes are considered as diverse, internally complex unities, consisting of interrelated aspects and elements. In the course of such an analysis, the connections between the parties and elements are identified and studied, it is established how these connections, as a result of interaction, lead to the unity of the process under study in its integrity. The system nature of this kind of analysis is also manifested in the combination, in the aggregate, of all specific techniques based on own achievements and achievements of a number of related sciences (mathematics, statistics, planning, management, etc.).

Currently, in the economic literature and practice, the following methods for analyzing labor indicators are distinguished, which can be conditionally divided into two groups: traditional and economic-mathematical (Fig. 2.1.1). The first includes methods that have been used almost since the beginning of analysis. Many mathematical methods and techniques entered the circle of analytical developments much later, with the introduction of computers.

Among the traditional methods for analyzing labor indicators, one can include the use of the comparison method, the grouping method, the index method, the chain substitution method, and the balance method.

Strategic management accounting as a basis for human resource management

Strategic management accounting is information base strategic human resource management, which registers, summarizes and presents the data necessary for making strategic management decisions by managers of commercial organizations. The organization's strategy defines the global, long-term objectives of a commercial organization.

Any ingenious strategy must be professionally worked out, transformed into a strategic decision, and only then, become a guide to the action of its implementation by managers and staff of the organization. There are basic principles of strategic management of human resources.

The first is the principle of scientific and analytical foresight and strategy development. Wishes and subjective foresight are not enough to develop a strategic decision. It is necessary to analyze the previous activities of the organization, the general situation in the field of its activities and the dynamics of their change. A forecast is also needed, and possibly the development of scenarios for the development of the organization in the short and more distant future.

The second is the principle of taking into account and coordinating external and internal factors of the organization's development. The development of the organization is determined by both external and internal factors. Strategic decisions made on the basis of taking into account the influence of only external or only internal factors will inevitably suffer from insufficient consistency, which, in turn, will lead to erroneous decisions. But strategic decisions must be verified and effective due to their special importance, due to the fact that behind them are the directions of development and the subsequent results of the activity of not only a single person, but also the organization as a whole, on which the fate of many employees depends.

The third is the principle of matching the strategy and tactics of managing an organization. Both a well-thought-out strategy and effective tactics are needed. At the same time, success is possible only if the tactics of the organization correspond to its strategy, and the formation of the strategy takes into account the real possibilities for solving tactical problems.

The fourth is the principle of priority of the human factor. When developing a development strategy, it is necessary to understand that neither the strategy nor the tactics of the organization can be implemented if they are not perceived as a guide to action by its personnel.

In addition, the personnel of the organization must have the professional skills and qualities necessary to implement strategic decisions. Therefore, one of the main tasks facing the management of the organization is the selection of personnel capable of ensuring the implementation of the adopted management decisions, and the organization of effective personnel management in order to implement the adopted strategy.

It should also be noted that the activities of a modern organization should, as a rule, be aimed at meeting the market demand generated by the consumer. This is another aspect that confirms the priority of the human factor in the activities of a modern organization.

The fifth is the principle of certainty of strategy and organization of strategic accounting and control. In order to ensure a clear understanding by the staff of the tasks facing them, dictated by the management strategy, it is necessary that this strategy has a specific formulation and is understood unambiguously.

As you know, the practice of managing an organization is based on the principle of feedback and the adequacy of the response of the organization's management to. emerging deviations in the course of the action plans adopted by the organization.

The implementation of feedback is impossible without effective accounting and control of strategic decisions made in the organization. The effectiveness of such a system of accounting and control is also possible only if there are clearly formulated strategic goals and decisions.

In determining the strategy, in our opinion, it is also necessary to take into account the following principles.

The sixth is the principle of matching the organization's strategy to the available resources. If the strategy of an organization is not provided with resources, and by resources we mean not only raw materials, components, energy, but also personnel, information, business partners, image, etc., then the implementation of the strategy, no matter how wonderful it may be, turns out to be partially or completely impossible.

At the strategy development stage, it is not always possible to accurately assess the resources that the organization may have in the future. However, predictive estimates must necessarily take place. Only being sure that the resources necessary to achieve the set strategic goals will be at the disposal of the organization, one can begin to work on their implementation.

One of the most important functions of the implementation of flexible regulation and forecasting of business processes is analysis in management accounting, the main purpose of which is to constantly provide information support for monitoring the rationality of the functioning of the entire economic system to fulfill the obligations of production and sales of products, identify and mobilize current intra-production reserves to increase the cost of production, growth of its profitability.

Cost analysis, which is an element of the control function, helps to evaluate the efficiency of the use of all enterprise resources, identify reserves for reducing production costs, collect information for preparing plans and making rational management decisions in the field of costs.

It should be noted that historically the role of accounting and analysis in the management system has been unduly underestimated. Often, in the classification groupings of management functions, such functions as planning, organization, regulation, coordination, stimulation, control were singled out, and accounting and analysis were included in the control function. However, having understood the importance and true meaning of analytical information in the process of making managerial decisions, some experts tried to correct the situation.

Correctly noting the imperfection of the classification groupings of management functions, A.S. Borodkin proposed to include economic analysis as independent functions in management, emphasizing their importance and noting a wider range of content and functioning of economic analysis compared to the control function.

At present, in the conditions of the formation of market relations, the role of analysis in the management of economic activity is objectively increasing, since analytical information provides a system for managing the necessary data and allows you to make effective management decisions in the field of costs.

An important role is given to analysis in the determination and use of reserves for increasing the efficiency of production. It promotes the economic use of resources, the identification and implementation of best practices, the scientific organization of labor, new technology, production technology, etc. As a result, production efficiency is increased.

The role of analysis as a means of production management has recently been increasing, due to various circumstances. First of all, the need to increase the efficiency of production due to the growing shortage and cost of raw materials, the increase in science and capital intensity of production; transition to market relations; creation of new forms of economic activity. Under these conditions, management decisions should be based on accurate calculations, deep and comprehensive economic analysis.

Analysis in management accounting is aimed at identifying the internal resources and capabilities of the enterprise, assessing the current state of the business, identifying strategic issues. The need for management analysis is determined by several factors:

firstly, it is necessary when developing an enterprise development strategy and in general for the implementation of effective management, since it is an important stage in the management cycle;

secondly, it is necessary to assess the attractiveness of the enterprise, from the point of view of an external investor, to determine the position of the enterprise in national and other ratings;

thirdly, management analysis makes it possible to identify the reserves and capabilities of the enterprise, to determine the directions for adapting the internal capabilities of the enterprise to changes in environmental conditions. As a result of internal analysis companies can identify a number of points:

Overestimate or underestimate the company itself;

It overestimates or underestimates its competitors;

What market requirements does it give too much or, conversely, too little importance?

A complex methodological problem in management analysis is the definition of the range of analyzed indicators. There are two directions of economic analysis at the enterprise and, accordingly, two groups of indicators:

Indicators characterizing the economic potential of the enterprise;

Indicators characterizing the economic activity of the company.

The following principles should underlie the management analysis of the enterprise's activities:

A systematic approach, according to which an enterprise is considered as a complex system operating in an open systems environment and consisting, in turn, of a number of subsystems;

The principle of a comprehensive analysis of all constituent subsystems, elements of the enterprise;

Dynamic principle and the principle of comparative analysis;

The principle of taking into account the specifics of the enterprise (industry and regional).

An important role in the economic analysis of production and economic activities is given to cost analysis, which is an integral element of the control function, helps to assess the efficiency of the use of all enterprise resources, collect information for preparing plans and making rational management decisions in the field of costs. In the cost management system, analysis ends the functional cycle and at the same time is its beginning.

Effective cost management at different levels is ensured by the use of methodological unity, which implies uniform requirements for information support, planning, accounting, and cost analysis at the enterprise. This is provided by the management accounting system, which combines all these elements in a single methodological and methodological space and acts as a comprehensive, systematic study of production costs.

Analysis in management accounting is necessary to address issues of cost formation, resource efficiency, as well as the production and sale of products. The managerial level reflects the internal problems of the enterprise: the size, cost and efficiency of the use of production resources, cost measurement, the formation of production centers, its quality, competitiveness, price, scope of sales, i.e. all those moments on which financial results depend. Control objects are shown in fig. one .

Analysis in management accounting, like management accounting, is designed to provide the management apparatus of an organization, enterprise with the information necessary to manage and control the activities of the organization and help the management apparatus in the performance of its functions. Most of analytical information associated with the analysis of production resources is intermediate information that is ultimately reflected in certain performance indicators.

Production resources go through the stages of supply and production, turning into the main final results - products, revenues and costs.

Rice. one.

On fig. 1 shows that management accounting and analysis are associated with the study of primary information about resources and first-order performance indicators: products and costs. However, only by managing them, it is possible to influence the formation of the results of the second order - financial results. The objects of management accounting and analysis are much broader than just accounting and cost analysis. This allows us to formulate a system of goals for management analysis:

Assess the place of the enterprise in the market of this product;

Determine the organizational and technical capabilities of the enterprise;

Reveal the competitiveness of products, market capacity;

Analyze resource opportunities for increasing the volume of production and sales through better use of labor, objects of labor, labor resources;

Assess the possible results of production and sales of products and ways to accelerate the processes of production and sales;

Make decisions on the range and quality of products, launch new product samples;

Develop a strategy for managing production costs by deviations, by cost centers, responsibility;

Determine the pricing policy;

Analyze the relationship between sales volume, costs and profits in order to manage the break-even production.

The main result - profit, which then becomes the object of financial analysis - depends on the correctness and effectiveness of internal management accounting and analysis. This is the unity of goals, but the difference between the objects of management and financial accounting and analysis. Each of them solves its own problem of a unified strategy for accounting and analysis of the enterprise.

The main goal of the management system is to provide the conditions necessary for the implementation of the set goals, and among them the decisive place is given to economic methods of targeted impact on the management object.

The development of a control decision is one of the main tasks of the enterprise management process. Economic analysis in the management process acts as an element of feedback between the management and managed systems, which is a process of informing interested managers about the compliance of the actual performance results with the expected or desired ones.

Feedback information, as a rule, passes through the internal management reporting system, which is an integral part of more common system internal control organizations.

Internal management reporting is compiled primarily for the manager, who is responsible for achieving the goals, and secondarily for his boss. The shortcomings of internal reporting, typical of traditional approaches to organizing internal control, is that the main focus is on errors, instead of giving managers oriented information that allows them to take effective actions. The feedback hierarchy in management accounting is built in such a way that operational management decisions are made on lower levels by the maximum of the data provided (Fig. 2) .

Rice. 2.

To the highest levels of management, the volume of information is reduced, and the responsibility (significance) of decisions made increases, as shown in Figure .

Internal management reporting is, along with the chart of accounts of management accounting, a backbone element, the main backbone on which the entire management structure rests.

In the process of management accounting, a wide variety of methods, approaches and techniques are used to streamline, target and effectively organize the implementation of the functions, stages, procedures and operations necessary for decision-making. Taken together, they act as methods of management, which are understood as methods for the implementation of management activities used to set and achieve its goals.

Accounting and analysis. Economic activity as an object of accounting, analysis and control

Economic activity is the activity of individuals and enterprises of various forms of ownership and organization, carried out within the framework of the current legislation and associated with production or trade, the provision of services or the performance of a certain type of work in order to satisfy the social and economic interests of not only the owner, but also the labor collective.

In the internal management system of any enterprise, the decisive link is accounting, which ensures the collection, systematization and generalization of the data necessary for management. Accounting represents the type of activity, the subject of which is information. Accounting establishes the presence, measures and records the results of economic activity from a quantitative and qualitative side.

The purpose of accounting is to streamline information flows for effective use in management decisions and save information for the archive.

Various types of analysis and analysis of economic activity and their results are widely used by a wide variety of stakeholders.

Usually, in economic activity, financial accounting and management (accounting) accounting are distinguished.

1. Financial accounting is based on accounting information, which, in addition to being used within the firm, is reported by management to those outside the organization.

2. Management accounting covers all types of accounting information that is measured, processed and communicated for internal use by management. The division of accounting that has developed in practice gives rise to a division of analysis into external and intraeconomic analysis.

External financial analysis can be carried out by interested parties. The basis of such an analysis is mainly the official financial statements of the enterprise, both published in the press and presented to interested parties in the form of a balance sheet. For example, in order to assess the stability of a particular bank, the client looks at the balance sheets of banks, and on the basis of them calculates certain indicators for comparison with stable banks. But, unfortunately, a complete, comprehensive analysis cannot be done due to the incompleteness and limited information provided in the financial and accounting documentation.

External analysis includes the analysis of absolute and relative indicators of profit, profitability, liquidity of the balance sheet, the solvency of the enterprise, the efficiency of the use of borrowed capital, and a general analysis of the financial condition of the company.

In contrast, internal financial analysis is necessary and is carried out in the interests of the enterprise itself. On its basis, control is exercised over the activities of the enterprise, and not only financial activities, but also organizational ones, and further ways of developing production are outlined. The basis of such an analysis is the financial documents (reports) of the enterprise itself, this is an extended balance sheet, all kinds of financial reports, not only for a certain date (month, year), but also current ones, which allows you to have a more accurate description of the affairs and stability of the enterprise. The main direction of internal financial analysis is the analysis of the effectiveness of capital advances, the relationship between costs, turnover and profit, the use of borrowed capital, and own funds. In other words, all aspects of the economic activity of the enterprise are studied. Often certain areas of such analysis may be trade secrets.

Analysis of economic activity is one of the main elements of the management of any organization. It serves as a tool for identifying reserves, justifying business plans, and monitoring their implementation with a focus on the ultimate goal of the business - making a profit.

MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

University of Economics and Management

Faculty of Economics

Department of Accounting and Audit

COURSE WORK

by discipline

"Management Accounting"

Topic: "Management accounting and analysis of management problems"

Completed by: student

Course _______ departments

groups ______

supervisor

____________________________

The work was handed over "____" __________ _____

Checked, admitted to protection "___" __________ ____

The defense took place on "_____" __________ ____

Grade _______________________

Simferopol, 2007

INTRODUCTION.. 3

Section 1. Management accounting, essence, goals and objectives scope 5

The essence of management accounting and the main differences from financial accounting 5

1.2. Systems and types of management accounting. thirteen

Conclusions on the first section. 24

Section 2. The main directions of analysis in management accounting. 26

2.1. Cost analysis. 26

2.2. Analysis by responsibility centers. thirty

2.3. Direct costing 37

2.4. Approaches to the effective formulation of management accounting in an organization 44

Conclusions on the second section. 51

CONCLUSION.. 53

LIST OF LITERATURE... 56

APPENDIX 1. 57

Appendix 2. 58

INTRODUCTION

The relevance of the study of management accounting and the analysis of management problems with the help of this accounting tool is undeniable. Today everyone understands that enterprise management is a combination of various production and non-production factors, actions and opportunities. 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 managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions.

The subject of research in term paper is the subject of management accounting. The direct object of the study is management accounting and analysis of management problems, performed using the management accounting system.

The purpose of the work is to characterize the object in accordance with the subject based on the study of literary sources. To achieve this goal, it is supposed to solve the following tasks:

Consider the essence of management accounting and the main differences from financial accounting, explore the management accounting system and determine development trends;

Summarize the results of the study in the form of conclusions.

The main methods used in the work are systematization, generalization, comparison, analysis and synthesis, induction and deduction. Systematization is a general scientific method with a wide range of applications. First of all, this method allows you to study the elements on the basis of the main factor connecting them. Generalization can be characterized as synthesis. This is one of the most crucial moments in any analysis, because here it is necessary to be able to separate the influence of typical factors from random ones. Induction and deduction are two complementary methods that connect the general and particular aspects of the phenomenon or process under study. For example, analysis of the dependence of the financial result on sales volumes requires knowledge of the factors of such influence and the ability to determine the most significant of them in terms of total expression. The induction method allows you to determine the quantitative characteristics of various indicators and make a general conclusion on each indicator and their system. Deduction, which works in the opposite direction, i.e., from the general to the particular, can be applied when the overall result is doubtful or wary.

Structurally, the work consists of an introduction, two thematic sections, a conclusion (conclusions), a list of references and applications. The first chapter discusses the theoretical and methodological foundations of management accounting, its content and system, its role in entrepreneurial activity and business related to production. The second section reveals the main areas of analysis used in managerial to solve managerial problems.

The main sources that served as the basis for research in the work are the works of Adamov N., Drury K., Dsyatkina I.V. , Karpova T.P. , Murymov A. A.

Section 1. Management accounting, essence, goals and objectives scope

The essence of management accounting and the main differences from financial accounting

The increasing complexity of business and the need to make managerial decisions in a dynamic and difficult to predict environment have led to the transformation of traditional accounting into a system for processing and analyzing financial information.

If the user of this system is the tax office, then we are talking about tax accounting. Since the state withdraws taxes from the company, tax accounting is regulated by legislative acts and instructions of the tax service.

Excessive tax pressure forces enterprises to evade taxes, which largely determines the formal and fictitious nature of the company's tax reports. Real economic events are mixed in them with fictitious transactions, the sole purpose of which is to reduce the amount of taxes to the lowest possible level. If users financial system are the founders of the enterprise, shareholders, investors and creditors, then the information is provided in accordance with the rules of financial accounting. In other words, financial accounting is a universal language through which stakeholders can obtain information about financial position enterprises. In our country, the protection of the rights of shareholders and investors is in its infancy and financial accounting is largely formal.

Enterprises are not interested in objective coverage of their activities in relation to external users. High incomes can attract attention tax authorities and criminal communities, so firms underestimate the size of their profits in their financial reports.

In many ways, financial accounting duplicates tax accounting and does not reflect the real situation at the enterprise. The need to raise funds in financial markets forces enterprises to show part of their achievements in financial statements and use the rules of international accounting.

The only source that allows you to fully represent the activities of the enterprise is intra-company, or managerial, accounting. In this case, the users of the financial system are the heads of the company, who are interested in obtaining the most reliable information.

The problem of the development of management accounting in our country is the shortage of highly qualified personnel. The heads of the accounting service, as a rule, are well versed in the intricacies of tax accounting and begin to mechanically use its principles in the preparation of intra-company reporting. All operations of the company, which will be hidden from the tax inspectorate, the accountant will keep in the head, not without reason believing that it is very difficult to dismiss such a head. As a result, instead of a clear and complete picture of the financial component of the business, the manager will have on the table a pile of unnecessary papers and fragmentary information flavored with narrowly professional accounting jargon. The management of the firm will be carried out on a whim, which sooner or later will lead to bankruptcy or absorption by a stronger competitor.

In order for a business to develop and survive in the competition, the manager must have a complete and clear picture financial activities enterprises. And only management accounting can help him in this. One of the main functions of management accounting is to establish effective communications between different departments of the company, development of systems effective motivation employees, organization of control over the use of company resources and their safety. The most logical step for effective creation management accounting is the formation of a special structural unit, the rank of the head of which must not be lower than the status of the chief accountant. The management accounting system will not be a priority task, which will immediately affect the quality and real usefulness of the information prepared for the company's management.

Management accounting will certainly increase the efficiency of the enterprise / organization, but this will inevitably lead to changes in practical work enterprises. All the main processes of the production and economic activity of the enterprise: supply, production, marketing and the management function that coordinates them are directly related to the expenditure of labor, material and financial resources. These expenses may be considered justified if, as a result of their implementation, incomes exceeding the costs incurred are received. 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 managed system, management actions and the external environment. In this understanding, economic information acts as the basis for the processes of preparation, adoption and implementation of management decisions.

Economic information for the management of economic organizations is formed in the systems of planning, accounting and analysis of production and financial activities.

In general, the system for providing an enterprise with economic information can be represented as the following diagram (Fig. 1.1).

Fig.1.1. The relationship of financial and management accounting with economic analysis.

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

Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions.

The information generated by the management accounting system must meet the following requirements: reliability; completeness; relevance; integrity; understandability; timeliness; regularity.

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

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

The ratio of accounting, production and management accounting can be represented as the following diagram (Fig. 1.2).

Fig.1.2. The relationship of accounting, production and management accounting.

From the above diagram it can be seen that management accounting consists of two components: production accounting, intended for internal (in-plant, as they said earlier) management of production and marketing of products, and that part of financial accounting that 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 the costs and results of production and sales, and financial accounting, in addition to accounting, balance sheet and other forms of reporting, participates in the management of financial transactions and cash flows and related activities. AT small organizations the functions of management and financial accounting should be combined into a single service.

The main principle of management accounting is its focus on meeting the information needs of management, solving the problems of intra-company management of various levels of rights and responsibilities. At the same time, information must be ahead of decisions. Management accounting data is needed primarily by those who manage the expenditure of resources or carry out these expenditures themselves. Therefore, one of the principles of accounting for management is the focus on the grouping of costs and results of activities by in-plant, intra-company divisions of the enterprise. Possessing management accounting information, top-level managers can monitor all financial and economic activities of the enterprise, i.e. monitor ongoing processes in real time, promptly monitor the results of work, take timely measures to eliminate shortcomings that lead to higher costs and reduce the profitability of production and sales.

For management accounting, it is important not only to calculate the absolute value of indicators, but, above all, deviations from the specified performance parameters, focus on identifying factors that affect deviations. Their identification underlies the control by deviations, in which the corrective action on the controlled object is carried out on the basis of information about deviations from predetermined parameters of the state or behavior of the object.

The most significant differences between financial and management accounting are as follows (Figure 1.3)

Ultimately, management accounting, unlike accounting, does not imply actual accounting the value of property, costs and income, the state of settlements and obligations and conditions affecting the production, economic and financial activities of the organization. Its purpose is to provide information for decision-making on the management of the enterprise's economy and to verify the effectiveness of the implementation of the decisions made.

Fig.1.3. Comparative characteristics of financial and management accounting.

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

economy control current activities the organization as a whole and in the context of its individual divisions, activities, market sectors;

planning future strategy and implementation tactics 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 in general and in the context of organizational units, 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 sale of products, goods and services, reducing subjectivity in the decision-making process at all levels of management.

Based on this, the main tasks of the organization of management accounting are the orientation towards achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving the task, participation in the choice the best option and in the calculations of the normative parameters of its performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis. In addition, it is necessary to observe the general principles of generating information for management: the principle of advancing data for making a management decision and the principle of responsibility for its consequences. A correct assessment of future 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 records.

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

· cost recording and reporting, including classification, compilation, provision and interpretation of cost data for interested users;

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

Cost management and cost analysis, i.e. presentation of cost data in the form of information suitable for management planning and control.

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

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

1.2. Systems and types of management accounting

Any system is a set of elements that are in relationships and connections with each other, which form a certain integrity of unity. In the accounting system, such elements are economic assets, sources of their formation and income, business processes and their results, i.e. objects of financial accounting. The system-forming features here include the possibility of assessing the activities of the organization in a single cost meter, the correspondence of the model of accounting tasks to the circulation of economic assets, the use of a single, interconnected chart of accounts, the retrospectiveness and legal usefulness of its data.

The elements of the management accounting system are also its objects and the relationship between them. Basically, they are the same as in accounting, but they are not considered from the standpoint of ascertaining and analyzing the fact of the availability and movement of funds, the sources of their formation, changes under the influence of business operations, but from the standpoint of the use of resource consumption, the ratio of costs and results obtained. In addition to indicators traditional for financial accounting, additional indicators of added and discounted value, marginal profit, cash inflow and outflow, amounts and coverage rates and their derivatives serve as objects of management accounting.

According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. In both cases, management accounting is designed to teach managers to evaluate their capabilities and effectively control the resources consumed in the use of these opportunities.

Strategic accounting is forward-looking. none economic organization cannot count on the constant and ever-increasing success of its activities over many years. Moreover, if it does not develop, sooner or later it will face financial collapse. Strategic accounting information and the use of its data should enable decisions to be made to prevent this.

The managerial function, or the reaction of management to management accounting data, consists in a set of measures to achieve the set goal, evaluate the performance of various departments of the enterprise, develop corrective actions in case of deviation from the norms and standards of costs, production and sales.

Operational accounting ensures the identification of bottlenecks in the activities of the enterprise, in its production and marketing capabilities, generates information for managing the range of products and goods, costs and results of production and marketing activities, helps in determining offer prices and participation in the market, provides other information for making operational decisions. management decisions .

At the heart of operational management accounting is the calculation of production and marketing costs as a set of variables that depend on the volume of activities of the costs and costs of organizing and managing an enterprise, which are mostly constant, depending on the length of the reporting period. This is the so-called system of accounting for reduced costs or variable costs (direct cost, variable cost, marginal cost accounting).

Operational accounting for management partially performs the functions of internal control of the efficiency of the enterprise and its divisions, the profitability of production and marketing of individual products, goods and services.

Integral part This type of accounting is the operational diagnostics of the financial and economic activities of the enterprise. It monitors and analyzes the financial condition of organizations, their break-even level, assesses risks and develops recommendations for risk management.

There are a number of specific requirements for information for internal management, different from the requirements for information for financial accounting, for accounting information for external users. She must be :

· operational, formed on the principle "the sooner the better";

target, i.e. aimed at solving specific management problems;

· targeted - having a focus on a specific consumer - the manager and the tasks he solves;

Sufficient - management accounting information should not be redundant, but quite sufficient for making appropriate decisions;

economical to obtain and use;

· flexible, adapted to the possibilities of changes in the business.

Reporting and information systems for management act as a means of communication and perform the most important task - the transfer of data from planning and control systems to those levels of management that are responsible for making decisions on certain issues. For their consideration, reliable, clear and precise, complete and timely information, structured both by levels of responsibility and by the degree of complexity of decision-making, should be presented.

Improving the philosophy of management accounting. Features of the development of management accounting in Ukraine.

Management accounting has Western roots and is a novelty in our country. But in the West, this area of practical knowledge has evolved for a long time.

So, in the 1980s. in the professional and academic literature began to appear critical remarks on the practice of managerial accounting. The most thorough criticism comes from Robert Kaplan of the Harvard Business School. In a number of publications, he has questioned the relevance of modern management accounting practices.

In 1987, with Thomas Johnson, he coauthored Lost Importance: The Rise and Fall of Management Accounting. The book gained wide popularity, in particular, thanks to the authors' assertion that firms still use the practice of management accounting, the principle of "just in time" was developed more than 30 years ago and therefore became outdated in a different era of competition and production development. Although opinions are divided on the need for changes in management accounting, many experts strongly believe that fundamental changes are required.

The principal criticisms of modern management accounting practice are as follows:

· Traditional management accounting does not meet the requirements of the current level of production development and increased competition.

· Traditional cost accounting systems provide misleading information unsuitable for decision making.

The practice of management accounting loses its independence, following the requirements of financial accounting, and acquires an auxiliary character.

· Management accounting focuses almost entirely on the internal aspects of the company and does not pay attention to the business environment in which the company operates.

Let's consider these remarks in more detail.

Inability to respond to changes in the level of development of production and to the growth of competition. In the 1980s advanced industrial technologies (ATT) and just-in-time production methods have brought significant changes to the production sag of many organizations. Companies have realized that successfully standing up to the competition requires producing advanced, high-quality, low-cost products and first-class customer service. Many companies have responded to these competitive pressures by investing in APT, adopting just-in-time manufacturing philosophies, and focusing on objectives such as high quality, product novelty, timely delivery and flexibility in customer service.

These changes have led to many problems, such as how to evaluate the effectiveness of investments in APT, how to calculate the cost of a product, how to change the company's control system and performance indicators so that they stimulate managers to achieve the company's new strategic goals in the field of production and competition. Some organizations have argued that their cost accounting systems have slowed down rather than encouraged change in their operations. As a result, a number of experts argued that management accounting needed a revolution that would reflect the revolution in the field of production.

The basic requirement of production in a market economy is expressed by the concept of "just in time", which is to produce the right components at the right time and only when they are required. A survey conducted by K. Drury showed that 84% of the surveyed companies estimate inventories of inventories on the basis of costing with a full division of costs to calculate monthly profit in the interests of intra-financial reporting. If a costing system with full cost allocation is used to estimate inventories of inventories, then profit center managers can increase profits by increasing inventories of inventories. This causes the profit pricing system to operate in the opposite direction to that of just-in-time philosophy. Reports on the execution of estimates are received too late, so they cannot be used to control production radios. Typically these reports are produced on a monthly or weekly basis. However, industrial companies that have implemented “on time” production tend to have short production cycles and therefore information about problems arising in production must be received immediately, at least daily. Companies with a just-in-time philosophy would like to focus on metrics that reflect the quality and reliability of production, rather than deviations in purchase prices that divert attention from key metrics. These indicators should bring together all the factors that are important for procurement activities, in particular the quality and reliability of suppliers, and not just prices. Some experts argue that the concept of setting standards is incompatible with the principle of continuous improvement of the just-in-time philosophy. When standards are set, they seem to replace the desire for continuous improvement with the desire to achieve precisely these regulatory indicators. Dynamics of performance indicators over different periods of time provides useful feedback in the form of information about the rate of change in the functioning of production.

Reporting within management accounting traditionally tends to focus on costs. However, if you do not pay due attention to non-financial indicators, which are so important for successfully resisting competition in the business environment, then the managers and staff of companies will tend to focus their efforts only on improving cost indicators, which means ignoring no less important marketing, managerial and strategic aspects of activity. companies.

Limitations of traditional manufacturing costing systems. In the late 1980s measurement of production costs and profitability analysis have become very popular. Full production costs are calculated for the benefit of financial reporting. Management accounting literature notes that total production costs calculated using financial accounting principles are not appropriate for decision making. It is argued that decisions should be made on the basis of an analysis of incremental (removable) costs. According to this approach, decisions such as the start of production of a new product, the termination of production of a product, and the setting of prices for a product should be based on the study of only those incremental costs and incomes, the volume of which is determined by the decision. This approach requires special studies, if necessary. However, for complex, multi-dimensional real-world situations where companies produce a wide range of products, it may not be appropriate to uniquely establish the relevant costs for each decision, since the number of possibilities and options that the manager is faced with every time is many.

Based on a review of 150 cost accounting systems in the US, Cooper argued that all companies used the traditional full cost of manufacturing a product to make decisions. The disadvantages of traditional total manufacturing costs for decision making have been widely discussed in the writings of Johnson and Kaplan. Traditional manufacturing costing methods were created decades ago when companies produced a small amount of products and the main factory costs were the labor costs of the main production workers and basic materials. The overhead costs were low and therefore the misstatements arising from the inability to accurately allocate overhead costs to specific products were negligible. At the same time, the costs of processing information were significant enough that more precise and sophisticated methods of allocating overheads to products were difficult to justify.

Currently, companies tend to produce a large range of products; labor costs for key production workers represent a small part of total costs, while overheads, on the contrary, have become more important. Simplified methods of allocating product overheads on the basis of ever-decreasing labor costs for key production workers can no longer be justified, especially now that information processing costs are no longer a constraint on the implementation of more complex data processing systems. Moreover, fierce competition in the global marketplace has created a need for more accurate information about the impact on a company's profitability of product mix decisions, whether to start or end products. Against this background, the method of cost accounting by function arose.

Transformation of management accounting (into an auxiliary tool of financial accounting). According to Johnson and Kaplan, management accounting has become an auxiliary tool for financial accounting. As an argument, the thesis is put forward that production costs calculated in the interests of financial accounting are also used for decision-making. Such calculations include an arbitrary allocation of overheads to products and do not reflect the amount of resources consumed by specific products. Costs calculated on the basis of financial accounting principles provide sufficient accuracy to allocate costs between costs products sold and the cost of inventories, which is necessary for external financial reporting. But they distort the individual cost of the product through the mutual subsidization of production costs arising from the misallocation of overhead costs. Therefore, strategic decisions are subject to the requirements of financial reporting.

Drury's research provides material to support Johnson's and Kaplan's claims that cost accounting systems primarily serve the needs of external financial reporting. When preparing monthly internal profit reports, most companies follow the requirements for external reporting and estimate the cost of production based on the full allocation of costs, despite the fact that there are strong arguments in favor of using marginal costing for internal profit reporting. Virtually all companies have used depreciation of cost to make pricing decisions, while replacement cost should be used for management accounting.

Companies must make informed choices and provide sufficient reasons for asserting financial reporting requirements as the basis for obtaining management accounting information. Management accounting information should not simply be a by-product of external financial reporting systems.

Lack of attention to the external environment in which the company operates. Management accounting has been criticized for its predilection for cost-to-income comparisons and its lack of attention to external conditions where the company operates. Critics of management accounting argue that it is necessary to focus more attention on the prospects for the company's activities, introducing indicators that characterize the company's sales markets and indicators that characterize its competitors in the reporting. This externally oriented approach is known as strategic management.

In the USSR, which included Ukraine, the term "management accounting" was not used. A significant part of the indicators (financial and non-financial) of current internal reporting was based on operational rather than accounting data. Accounting was, in essence, financial accounting, aimed at controlling the preservation of socialist property and the implementation of state plans. At the same time, accounting data was also used for management in order to reduce costs and increase profitability. The development of market relations in Ukraine has led to an increase in the need for accounting information necessary for enterprise management. Therefore, the term management accounting appeared in the 1999 Law of Ukraine "On Accounting and Financial Reporting in Ukraine" as a synonym for on-farm accounting. This Law contains the following definition: "Intra-economic (management) accounting - a system for processing and preparing information about the activities of an enterprise for internal users in the process of managing an enterprise." At the same time, Article 8 of the Law provides that the enterprise independently develops a system and forms of on-farm (management) accounting.

However, the expediency and possibility of practical division of accounting into financial and managerial in Ukraine, Russia and other countries - the former republics of the USSR is perceived ambiguously and is the subject of extensive discussion. Fans of the division of accounting into financial and managerial (G. Chumachenko, V. Paliy, V. Ivashkevich, etc.) believe that such a division does not violate the unity of the accounting system, since this is not a methodological division of accounting, but organizational changes. Opponents of such a division (Y. Sokolov, B. Valuev, O. Borodkin and others) believe that accounting is the only and indivisible, and management accounting is cost accounting and costing, which are artificially trying to separate individual, mostly young people from accounting. , experts focused on Western traditions.

Enterprise management and other users of accounting information need timely, reliable and relevant information. If an enterprise has a need for certain information in addition to mandatory accounting, it can create such an information system and give it any name: "controlling", "internal accounting", "management accounting", etc. Such a definition of accounting tasks makes it possible to talk about the need creation of a global accounting system, which should meet the information needs of both external and internal users (Fig. 1.4) .

Collection Classification Transfer.

Fig.1.4. Global Accounting System

Therefore, management accounting should be considered as a subsystem of accounting that provides financial and non-financial information necessary for making decisions aimed at achieving the strategic goal of the enterprise.

Conclusions on the first section

1. The increasing complexity of business and the need to make managerial decisions in a dynamic and difficult to predict environment led to the process of transforming traditional accounting into a system for processing and analyzing financial information. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions. The main tasks of organizing management accounting are focusing on achieving a predetermined business goal, the need to provide alternative options for solving a given problem, participating in choosing the best option and in calculating its normative parameters. performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis.

2. According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise.

3. Management accounting has Western roots and is a novelty in our country. But in the West, this area of practical knowledge has evolved for a long time.

Section 2. The main directions of analysis in management accounting

2.1. Cost Analysis

Cost is the use of a specific resource to achieve a specific goal. Costs are always associated with a specific object. Objects can be activities, branches and structural subdivisions, products and services produced, projects and programs.

Cost information is accumulated by the accounting system and then allocated to cost objects. Cost allocation can be direct when there is an obvious relationship between the amount of resource spent and the amount of output produced.

For example, to produce 1 ton of gasoline, it is necessary to use 1.5 tons of oil. Of course, in fact, more or less oil may be needed, depending on the technological scheme used, the efficiency of the equipment and the amount of theft, as well as the validity of the standards used at the enterprise. However, it can be said with confidence that with the system of management, control and technology that has developed at the enterprise, a certain amount of oil will be required to produce a certain amount of gasoline. The cost of the oil used will be called the direct costs of the enterprise.

The relationship between the result obtained and the resources used is not always direct and obvious. When an additional analytical procedure is needed to link resources and results, we talk about indirect, or overhead, costs.

For example, it is not necessary to determine how many microns the machine wears out in the production of a given part, but with the help of an additional calculation, you can always find out a more or less correct estimate of the costs due to equipment wear in the manufacture of this part. Typically, the analytical procedure for determining indirect costs is based on the measurement of the actual value of a special indicator, which is called the "cost driver". The peculiarity of this indicator is that its change allows you to accurately determine the change in the value of costs. For example, the number of manufactured products, machine hours and hours of equipment operation, man-hours of work of the main production personnel can be used as a driver of production indirect costs. To determine the amount of costs, in addition to the actual value of the driver, the recalculation factor is also used. The essence of this coefficient is an estimate of how much the costs will change when the cost driver changes by one unit.

Let's say that the operating time of the equipment is a driver of indirect production costs. The following ratio is used as a conversion factor: 1 hour of equipment operation increases indirect production costs by 15 den. units . If the equipment run time was 20,000 machine hours in February, the estimated indirect manufacturing cost would be $300,000 (20,000 hours * 15 days units/hour).

The most important criterion for choosing a cost driver is the accuracy of estimated costs: at the end of the year, when actual and estimated costs are compared, the difference between them should be minimal. If the calculated costs are higher than the actual costs, then by the amount of the discrepancy it is necessary to increase the profit and reduce the company's costs received by calculation. If the estimated costs are lower than the actual value, in this case the difference should reduce the profit and increase the costs (cost) received by calculation.

If the difference between actual and estimated costs, in the opinion of the management of the company, will be too high, another driver should be used (for example, man-hours of the main production personnel). Sometimes several drivers are used at once to more accurately determine the amount of costs.

If the costs change in proportion to the change in the driver, they are called variable. An example of variable costs is the cost of raw materials in the production of finished products. If the value of costs does not change despite a change in the cost driver, then this fixed costs. An example of fixed costs can be the costs of the company for management and control, the implementation of preventive repair work for cleaning and security.

By the nature of the impact on the amount of profit, the costs are instantaneous and inventoryable. Instantaneous, or periodic, costs reduce profits at the time they are incurred. An example of such costs would be marketing and administrative expenses.

At the same time, one should keep in mind the difference between the profit received for the purposes of management accounting and the profit shown in the reporting for the tax inspectorate. For example, advertising costs are included in the costs of the enterprise according to certain standards. If the standard is exceeded, the amount of the excess is compensated from the profit remaining after taxes.

This kind of approach has nothing to do with the economics of the enterprise and pursues the only goal - to maximize the amount of tax withdrawals from the enterprise. In management accounting, we are interested in the true value of profit, the real profitability of our business, so it is necessary to take into account instant costs in full.

In contrast to instantaneous inventory costs, they are treated as an asset until the goods are sold. This means, for example, that when building a house, the costs are the wages of workers, the cost of materials. All cash costs are considered as a change in the form of existence of the property complex, and only when the house is sold will the costs incurred during its construction become costs that reduce the amount of profit.

Costs can be grouped by stages production process: research and development costs, design costs, product manufacturing costs, logistics and marketing costs, after-sales service costs, management costs.

When analyzing production costs, three-element and two-element cost systems are used.

The three-element system consists of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs.

The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

The use of the concept of conversion costs is expedient for high-tech industries, which are characterized by a relatively small amount of direct labor costs. For example, if in the costs of an enterprise the costs of direct labor are 5-6%, then in this case it is more convenient to use a two-element cost system.

There are two approaches to estimating costs when making managerial decisions. In the first approach, the cost of producing one product includes both variable and fixed costs. It is assumed that the manufactured products should pay for all production costs. For example, if a company produces 1000 products and the variable costs are 5 den. units per product, and fixed costs - 10,000 den. units, then the cost of producing one product will be:

5 days units + 10,000 den. units /1000 products = 15 den. units

This approach is called full cost accounting. Full costs are calculated when preparing financial statements and determining the profit received by the firm. Sometimes it is useful to use an approach in which only variable costs are included in the cost of manufacturing a product, and fixed costs are considered as periodic, related to the activities of the entire enterprise. This approach is called direct costing. In our example, the cost of producing one product will be only 5 den. units

2.2. Analysis by responsibility centers

Responsibility centers. All business units are structural divisions. Each division is headed by a manager who is responsible for its activities; therefore, each division can be called a responsibility center.

Any enterprise, organization operates in the external environment. The external environment of the organization includes what surrounds it: customers, suppliers, competitors, society, authorities and other external parties. The organization is constantly involved in two-way communication with its external environment. The nature of the environment in which an organization operates affects the nature of its management control system. In Fig.2.1. reveals the essence of responsibility centers in their interaction with the external environment .

a) in fact

b) Reflection of information

Fig.2.1. Interaction of centers and external environment.

As shown in part B of Fig. 2.1., the responsibility center has inputs: raw materials in physical wine, hours of various types of labor and various types services. Usually certain assets are also needed.

The responsibility center performs work with these resources and, as a result, produces goods or services as an output. These products go either to another responsibility center within the organization or to customers from outside.

Although the resources used for production are mostly in physical form - pounds of materials and hours of labor - for the purposes of managerial control, they must be represented in monetary terms to combine physically dissimilar elements of resources. The monetary measure of the resources used in a responsibility center is their cost. In addition to cost information, non-accounting information is used on issues such as the physical quantity of materials used, their quality, and the skill level of the workforce.

If the output of a responsibility center is sold to outside buyers, accounting measures it as revenue. If goods or services are transferred to other responsibility centers of the same organization, then they can be measured either in monetary terms, such as the cost of transferred goods or services, or in non-monetary terms - the number of pieces of products

Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. A management accounting system that processes planned and actual accounting information about the inputs and outputs of a responsibility center is called responsibility center accounting. Unlike a system of differentiated costs and revenues, which is compiled for a specific task, accounting by responsibility centers implies the existence of a constant flow of information, the flow corresponds to a constant flow of inputs and outputs of the organization's responsibility centers.

An essential characteristic of responsibility center accounting is that it concentrates on responsibility centers. Full cost accounting, on the other hand, focuses on goods and services (formally called products or programs) rather than on responsibility centers. This difference in the subject of consideration is the difference between accounting for responsibility centers and accounting for full costs.

The cost matrix provides a way to distinguish between costs by responsibility center and total programmable costs. The rows of the matrix are the centers of responsibility, and the columns of the matrix are production programs (which in a profit-making business is nothing more than the production of specific products).

Each responsibility center in an organization typically performs work under different programs. For example, Mercury-Sable brand cars (manufacturing programs) are assembled in the same factories (responsibility centers). For example, each of the two production units- production and assembly - work with both products X and Y. The other two responsibility centers - production support and sales and administration - serve both production programs. Ultimately, in each cell of the matrix, you can find data on specific inputs for the implementation of specific programs in a specific responsibility center. These inputs are called cost elements (or line elements).

In sum, the matrix shows three dimensions of cost information, each of which answers different questions: 1) where did this cost item arise (the dimension of the responsibility center); 2) for what purpose it arose (the dimension of the program); 3) what type of resource was used (cost element dimension)? If the cost information in the cells is summarized by row, the result is accounting data by responsibility center, which is important for management. If this information is summed up by columns, then information on program (here commodity) costs appears in the toga, which is necessary to determine the price and evaluate the profitability of programs.

Efficiency and efficiency. The activity of the manager of the responsibility center can be measured in the form of effectiveness, the effectiveness of the work of the responsibility center. By effectiveness, we mean how well the responsibility center performs its work, i.e. to what extent it achieves the desired or planned results. Efficiency is used in the engineering sense, i.e. the number of output units per unit and move. Efficient activity is expressed either in the production of a given volume of production with a minimum use of input elements, or the maximum possible volume of production with a given scale of use of input elements.

Performance is always inherent in the goals of the organization; efficiency is not. An effective responsibility center is one that produces products with the least amount of resources. However, if this release does not match the goals of the organization, then the music center is ineffective.

Example. The responsibility center should be efficient and effective. In some situations, effectiveness and efficiency can be detected in the same way. For example, in commercial organizations, profit represents efficiency and effectiveness. When there is no overarching measure, a classification of various performance indicators is used, referring to both performance (eg number of complaints per 1000 items sold) and efficiency (eg number of hours of work per unit of product produced).

Three elements of this relationship lead to the definition of the types of responsibility centers that play an important role in management control systems: that is, there are revenue centers, cost centers, profit centers and investment centers.

income centers. If the manager of a responsibility center is responsible for the output in terms of money (revenue), but is not responsible for the costs of goods or services sold by the center, then this center is called a revenue center.

cost centers. If the management system measures the costs (costs) incurred in the responsibility center, but does not measure its products in the form of income, then such a responsibility center is called a cost center.

Each responsibility center has output products, i.e. he does the work. In many cases, however, measuring these outputs as income is either not possible or necessary. For example, it will be very difficult to measure the monetary value of the output of an accounting or legal unit,

Standard Cost Centers. A special type of cost center in which a standard cost is set for many of its cost elements is called a standard cost center. The actual result is measured by the difference between the actual cost and these standards. Since standard cost systems are used in activities with a high level of task repetition, they are the basis of standard cost centers. Examples include assembly plants, quick service restaurants, blood testing labs, and auto repair shops. Conversely, most supply chain and administrative structures are not standard cost centers.

profit centers. There is income monetary value released products; expenses (or prime cost) - the monetary value of the resources used; Profit is the difference between income and expenses. If the activity of a responsibility center is measured as the difference between the income it receives and the costs incurred in it, then this responsibility center is a profit center.

The profit center is like a miniature business. Like a standalone company, it has a profit and loss statement that shows income, expenses, and profits. Most of the profit center manager's decisions have an impact on the data in this report. Therefore, the profit and loss statement for the profit center is the main document of management control. Since profit center managers are measured by profit, they have an incentive to make entry and exit decisions that will increase their center's reported profit. Profit centers operate as if they were their own business, so they are a good trainer for the sense of responsibility of the general management. The use of the profit center concept is one of the most important tools that allowed decentralizing profit responsibility in large companies.

Criteria for profit centers. In order for a responsibility center to become a profit center, the following conditions must be met:

• Accounting records should be increased to measure products as revenue, and the responsibility centers that receive these products should take into account the cost of purchased goods and services;

· give the manager of the responsibility center more authority to make decisions about the quantity and quality of output or the ratio of output to costs. At the same time, the head of the profit center should be controlled by inputs and outputs;

· A division providing services to other centers cannot be a profit center, since they are usually provided free of charge. For example, if management conducts internal audit in any unit, then the latter does not pay the costs of the internal audit service, and therefore the internal audit unit is not a profit center.

It is inefficient to allocate a profit center in the production of homogeneous products (for example, cement), where it is possible to use natural indicators (for example, tons of produced cement). The use of the profit center technique involves managers in their own business, competition among them arises, which makes it possible to improve the management of the unit. In other cases, when departments within an organization need to work closely with each other, the profit center principle can cause excessive friction between them and endanger the well-being of the entire company, can generate interest in short-term results.

When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The content of the performance report depends on the type of center and the indicators used to evaluate its performance. In this case, the reports of the lower responsibility center are sequentially included in the report of the higher responsibility center. From Table 2.1. it can be seen that the report of the head of the cutting shop contains only controlled indicators, and its result is included in the report of the director of plant A. In turn, the report of the director of plant A is included in the report of the production director

Table 2.1.

Interrelation of reports of responsibility centers of different levels of management

Table continuation.

General production costs	29 500	28 800	700
Factory A	233 500	235 000	-1500
Plant B	390 000	380 600	9 400
Total	754 000	746 800	7 200
plant manager a
Shop manager salary	75 000	78 000	-3 000
Depreciation	10 600	10 600	0
Insurance	6 800	6 300	500
cutting shop	79 600	79 900	-300
Assembly shop	61500	60 200	1300
Total	233 500	235 000	-1500
Head of cutting shop
Raw material	26 500	25 900	600
direct salary	32 000	33 500	-1500
Indirect salary	7 200	7 000	200
Services	4 000	3 900	100
Other controllable costs	9 900	9 600	300
Total	79 600	79 900	-300

The budget execution report provides an opportunity to evaluate the activities of responsibility centers. The assessment of responsibility centers is based on the analysis of deviations.

2.3. Direct costing

The main purpose of direct costing is to be the information basis for entrepreneurial decisions. Direct costing is mainly focused on current solutions for managing the production and marketing of products and goods. The main goal of such decisions is to maximize the profit of the reporting year. The whole set of tasks that need to be solved in the operational direct-cost system can be divided into the tasks of supply, production and marketing. In addition, an important problem for the enterprise is the choice and justification of the pricing policy, for which direct cost data are also used.

The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point. These calculations are based, as a rule, on the measurement of production and sales volumes in physical units. In practice, they are possible at enterprises or their divisions that produce products and services of the same type. Other units for measuring the volume of production and the degree of utilization of production capacities can be standard hours, machine hours, the percentage of use of the useful time of the machines, etc.

Based on the zero profit point formula, the value of the critical production volume, the critical sales price and revenue, the minimum marginal income and the critical level of fixed costs are found.

To determine the critical value of the sales volume, which must be provided with a price reduction in order to maintain the same value of marginal income, use the ratio (2.1):

MD0 x0 = MD1 x1,

Whence x1 = MD0 x0/ MD1 (2.1)

where MD0, MD1 - marginal income before and after the price reduction; x0, x1 - volume of production and sales before and after the price reduction.

With an increase in fixed costs and constant variable costs, the value of marginal income does not change, and profit decreases by the amount of increase in fixed costs. The critical volume of production and sales is increasing.

The impact of changes in fixed costs on the profit of the enterprise is especially important to determine, since, as noted earlier, these costs are the regulator of the final results of the production and economic activities of the enterprise. In such calculations it is necessary to use at least three indicators: the actual volume of production, the planned volume of production and the level of utilization of the production capacities of the enterprise.

In the practice of domestic analysis, comparing these indicators, as a rule, they were limited to identifying the impact of cost overruns on the amount of profit reduction due to underutilization of capacity or non-fulfillment of the plan in terms of production volume. But such a calculation cannot be considered exhaustive when analyzing the effect of volume on profit, since the cost of production is not the only influencing factor. Therefore, it is more correct to use marginal income rather than the amount of fixed costs to determine the impact of the use of production capacity on profit. In this case, you can take into account the entire amount of the impact of the degree of use of production capacity on profit. Consider the methodology of such an analysis on the example of the calculation in Table 2.1. At the same time, we assume that the enterprise makes an estimate for the optimal capacity utilization for the given conditions.

When calculating the impact on profit of production volume only for fixed costs, the overspending due to the deterioration in the use of normal production capacity amounted to 90 thousand UAH. The calculation given in Table 2.1 shows that, according to the same initial data, the profit decreased by UAH 240 thousand, and the amount by which the profit decreased coincides with the amount by which the marginal income decreased.

Table 2.1.

Calculation of the impact of production volume (production capacity) on profit

Indicator	For a standard capacity of 300 thousand units.	For the planned production volume of 250 thousand pieces.		For the actual volume of production 240 thousand pieces.			Deviations, thousand UAH
	per unit, UAH	total, thousand	per unit, UAH	total, thous.	per unit	total, thous.	actual from standard	including from
								normative	actual
Revenues from sales	15	4500	15	3750	15	3600	-900	-750	-150

Table continuation.

Making the calculation at the rate of marginal income, we get the same results:

one). Profit deviations due to underutilization of normal capacity: (250,000 - 300,000) 4.00 = - 200 (thousand UAH).

2). Profit deviations due to non-fulfillment of the plan in terms of production volume: (240,000 - 250,000) 4.00 = - 40 (thousand UAH).

The impact on the profit of the use of capacity (changes in production volume) is - 240 thousand UAH.

Thus, the use of the marginal income rate allows for a more complete accounting of the impact on profit of fluctuations in production volume or changes in the use of production capacities.

Analysis of the relationship between production volume, cost, profit and marginal income, as well as the impact of production volume on cost and profit is promising direction development of domestic analysis of economic activity in the conditions of formation and development of market relations.

In the use of direct-cost data for enterprise management, a number of general patterns can be traced:

· assessment of the profitability or disadvantage of a particular solution, its expediency or inexpediency is done on the basis of the amount and coverage rates, and not the amount of profitability calculated at full costs;

· as a criterion for evaluating comparable solution alternatives, the amount of savings in variable costs per unit of production is used, and not the total amount of savings or appreciation in cost;

· the value of the marginal cost is considered the marginal level of costs in assessing their effectiveness and expediency;

In all cases, when choosing the optimal solution, it is necessary to take into account the values of limiting factors: sales opportunities, bottlenecks in production, lack of storage space, resource constraints, etc.

The optimal production plan is determined either by trial or (which is much more efficient) by solving a linear programming problem to maximize profit or machine utilization in the presence of several limiting factors.

Decisions in the field of production in the system of operational direct cost are made on the basis of data on the value of variable costs, rates and amounts of coverage, taking into account the degree of utilization of production capacities over time. On their basis, questions are solved about the choice of the type of equipment on which products can be manufactured or an order can be executed, about the optimal placement of this volume on different machines, machine tools and other equipment in terms of cost.

A large group of management tasks, in the solution of which these direct-cost systems are used, are tasks related to the selection and planning of a sales assortment, solving issues of product renewal, development of new market sectors, etc.

In a market economy, situations of rise and fall in production are possible, and therefore planning the range of sales should take into account the degree of utilization of production capacities (Table 2.2. Applications).

The selection of products and goods for sale is carried out according to the criterion of the maximum coverage rate. Any other decision is fraught with errors that can lead to negative results.

The choice of sales assortment and, accordingly, production volumes at full and partial capacity utilization can give different results when evaluating the profitability of various options on the basis of full and reduced costs. At the same time, it is not always possible to assert that conclusions based on direct costing data are more correct than conclusions based on gross cost indicators. Everything is decided by taking into account the circumstances and objectives of the calculation and assortment policy.

Under conditions of full capacity utilization, it is not enough to know the amount of profit per unit of product to include it in the production plan: if there are bottlenecks or limiting factors, it is necessary to calculate the value of the financial result per unit of the limiting factor.

With a large number of limiting factors, when planning a production program, linear programming methods are used, in particular simplex.

In general, the problem of optimizing the production program is written as follows (relation 2.2):

where xij is the volume of production of the j-th type of products, pieces; cj - profit per unit of the j-th product, UAH; bi is the volume of the i-th type of resource (limiting factor); aij - consumption rate of the i-th type of resource per unit of the j-th product.

In the traditional setting, this is the task of finding the optimal range of output according to the criterion of maximum profit. From a mathematical point of view, this formulation of the problem is absolutely correct, but when evaluating the results of its solution from an economic standpoint, it must be borne in mind that the calculation based on data on the total cost may lead to incorrect conclusions. In this case, one cannot consider profit per unit of product as a constant value for any volume and structure of output. The statement of the problem will be correct from an economic point of view if the influence of the factor of fixed costs on the profit of the product is eliminated. This can be done by using contribution margin instead of profit as an optimality criterion. Direct costing provides information on marginal income in the context of manufactured products.

Direct costing and pricing policy. One of the most important areas of management activity of enterprises is price policy. Let's consider some aspects of price policy from the point of view of direct costing.

Currently, in a market economy, such approaches to pricing are more popular, which, first of all, take into account factors related more to demand than to supply, i.e. an estimate of how much a buyer is willing and able to pay for a product offered to him. After establishing the equilibrium price, it is necessary to analyze all the costs of the enterprise and try to reduce them as much as possible. The actual costing of a product cannot be directly used in setting the selling price, but it should be taken into account when considering the release of the product, the estimated selling price of which is set taking into account market conditions.

Some price experts believe that the level of demand should generally be the only factor to be taken into account in setting prices, with production costs considered only as a limiting factor in the decision. However, to know the possible limits of price reduction depending on the influence of various market factors for the enterprise is as necessary as to explore the market itself. Therefore, in management accounting, there are concepts of long-term and short-term price floor.

The long-term price floor shows what price can be set to cover the minimum total cost of producing and distributing a product. It is equal to the total cost of the product. The short-term price floor focuses on a price that covers only variable costs. It is equal to the cost price only in terms of variable costs. The calculation of the long-term lower price limit is associated with the calculation of the full cost of products, the calculation of the short-term lower price limit - taking into account and calculating using the direct costing system.

Relevant for domestic industrial enterprises that have received the opportunity to enter the market with their products foreign markets, or enterprises with the participation of foreign capital, is the task of setting the price of export products, and often this price must be set as low as possible in order to penetrate the market.

In the process of making decisions about the price of goods and services sold, it must be borne in mind that in market conditions the price largely depends on the balance of supply and demand, the presence of competitors and the conditions of competition.

With price competition, it is always important to know the lower limit of the price that allows the company to sell its products without loss. It is generally accepted that the lower limit of the price is the level of variable costs per unit of goods. In general terms, possible options for making decisions about the lower price limit are presented in Table 2.3. Applications.

It should be borne in mind that the algorithm for making price decisions formalizes only the general principle of their calculation. His reaction requires taking into account many other factors, and, above all, the relationship between supply and demand.

2.4. Approaches to the effective formulation of management accounting in an organization

In recent years, interest in management accounting among top and middle managers has been steadily increasing. It is generally recognized that management accounting is a necessary tool for managing an organization, which allows improving the quality and efficiency of managerial decisions, maximizing the expected result and effectively controlling the risks of economic activity. Many enterprises have built information systems focused on internal users. Growing demand for services consulting companies on setting up management accounting systems. At the same time, today many managers do not always realize the role of management accounting in the organization, they do not clearly understand the goals and objectives of its setting.

Two main features of management accounting can be noted - focus on the user of information and the efficiency of providing data. Orientation to the user of information - a certain manager of the organization - characterizes the essence of management accounting. At the same time, the needs of managers for information for decision-making and control will depend, firstly, on the functional area in which they specialize, and secondly, on their position in organizational structure enterprises. In this regard, the management accounting system in a particular organization can be built in various ways, taking into account this specificity (Figure 2.2).

For example, it can be a comprehensive information system that provides managers at all levels of management with the necessary information about the status of each of the main functional areas, such as production, sales, finance, etc. At the same time, it can also be a local system that generates data for a limited circle of managers (for example, a system of performance indicators for the Chief Engineer's service) or within a limited functional area (for example, operational accounting of production or financial performance indicators).

Fig.2.2. Building a management accounting system in a particular organization.

Management accounting is a user-centric approach to organizing an enterprise information system than any one-size-fits-all methodology. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

The second feature of management accounting - efficiency - is due to the fact that information for the needs of decision-making and control will be useful only if it is transmitted to users in a timely manner. When building complex management accounting systems covering all levels of management, the requirement for efficiency dictates the need to automate accounting procedures, since manual data processing does not allow for the timely receipt of information.

A workable management accounting system must necessarily include the following main elements:

centers (zones) of responsibility;

Controlled indicators;

primary documents of management accounting;

accounting registers for grouping data;

forms of management reporting;

accounting procedures for collecting, processing and presenting information to users.

The organization of accounting by responsibility centers allows you to measure the results of the activities of line managers, quickly track deviations of the actual values of indicators from the target ones and identify their causes (management by deviations). Under the responsibility center, we mean the officials of the organization who are delegated the authority and responsibility for the performance of certain management functions and for whom the target values of controlled indicators are set. For example, when building management accounting in the field of finance, responsibility centers for income and costs, profits and investments can be distinguished. If the management accounting system is limited to a separate structural subdivision of the enterprise, then responsibility centers can be identified based on the results of the decomposition of functional areas of activity. For example, in the service of the Chief Engineer at industrial enterprise centers of responsibility for achieving targets in such areas as: technological support; industrial safety and ecology; Maintenance and repair of equipment; technical development and applied scientific research; providing production with certain resources (electricity, gas, water, etc.).

In order for management accounting data to be formed purposefully, it is necessary to clearly define the composition of controlled indicators by responsibility centers. In this case, the following steps must be performed:

Determination of the main goal of the activities of the organization's divisions, which are covered by the management accounting system. The purpose of the unit is determined by the overall (strategic) purpose of the organization.

Decomposition of the main goal of the activity into its constituent subgoals and tasks. As a result of decomposition, a set of tasks is obtained, each of which can be assigned a measure of achievement of results (indicator). At the same time, there is also a division of subgoals and tasks by management levels (strategy, plans for the implementation of the strategy, budgets). Depending on the needs of management, management accounting can generate indicators both for all levels of management, and for a separate level of management (for example, accounting for budget indicators).

Further, for each task, a set of indicators reflecting the result of its implementation is determined. Practice has shown the expediency of distinguishing two groups of indicators: key and auxiliary. Key indicators evaluate the activities of the enterprise (divisions, services, etc.) as a whole, that is, they characterize the degree of achievement of the main goal. Auxiliary indicators reflect the degree of fulfillment of requirements and restrictions on achieving goals. For example, in the functional area "ecology" as key indicator the level of emissions into the atmosphere can be selected, and as an auxiliary level - deviations from the established standards for emissions into the environment.

After developing a set of benchmarks, it is necessary to distribute them among the previously identified responsibility centers. At the same time, a correspondence is established between the composition of the tasks to be solved within the framework of the responsibility center and the meters of the final result of its activities.

The final stage is the determination of target values of benchmarks, which is the subject of planning. They can act as indicators reflecting the result of the implementation of plans (for example, the values of income, costs, profits in the financial plan), or act as a starting point for developing plans. For example, the determination of the target level of profitability of sales serves as the basis for the development of an action plan to achieve it. The task of management accounting is the formation of actual data on the values of controlled indicators and their provision to interested parties within the organization.

Another important point is the definition of accounting periods, that is, time intervals at the end of which it becomes available information about the values of controlled indicators. Obviously, the shorter the accounting periods, the higher the efficiency of management accounting. At the same time, it should be taken into account that the choice of short accounting periods significantly complicates the management accounting procedures, increases its labor intensity and puts forward increased requirements for professional training and labor intensity of the personnel involved in the accounting process.

The establishment of management accounting in an organization should be initiated by top management, which must first be aware of their needs for obtaining information for the needs of management. To establish management accounting, it is advisable to create a working group, the head of which must have significant authority within the organization, while he is given broad powers in terms of obtaining the necessary information from departments. As a rule, the process of formalizing needs and setting up management accounting takes place with the participation of external consultants, who are also members of the working group.

In the process of setting management accounting in an organization, it is necessary to solve the following tasks:

Definition of functional areas in which the construction or restructuring of management accounting is expected;

Identification of the elements of the internal accounting existing in the organization within the selected functional areas and assessment of their adequacy to the actual business processes, as well as the information needs of management;

development of the concept of management accounting in the organization and an action plan for its construction;

development of the structure of managerial areas of responsibility;

Definition of the main elements of the management accounting system and their regulation;

· implementation of the management accounting system in the organization and consulting support of the implementation process.

The most important requirement for the effective functioning of the management accounting system in an organization is its regulatory support. In the process of setting up management accounting, a "Regulation on management accounting and reporting" is developed, which should reflect:

goals and objectives of the management accounting system, the basic principles of its construction, basic concepts;

description of the structure of responsibility centers;

The composition of controlled indicators by responsibility centers and the algorithm for their determination;

Forms of primary documents and reporting documents;

procedures for the preparation and processing of primary documents;

Management accounting schedule.

After the completion of the preparation of regulations, the stage of implementation of the management accounting system begins. Implementation involves training workers; approbation of management accounting procedures on real data of one accounting cycle with the participation of developers; adjustment of regulations based on the results of their trial use; approval of regulations; adaptation of existing or introduction of new automation systems.

Conclusions on the second section

1. Costs are the use of a certain resource to achieve a certain goal. Costs are always associated with a specific object. When analyzing production costs, three-element and two-element cost systems are used. The three-element system is made up of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs. The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

2. All subdivisions of enterprises are structural subdivisions. Each division is headed by a manager who is responsible for its activities; therefore, each division can be called a responsibility center. Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The budget execution report provides an opportunity to evaluate the activities of responsibility centers

3. The main purpose of direct costing is to be the information basis for entrepreneurial decisions. The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point.

4. The approach to organizing an optimal management accounting system at a particular enterprise may be different. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

CONCLUSION

In the process of working on the topic of the course, conclusions and generalizations were made according to the main structural sections of the work.

1. Theoretical and methodological foundations of the study of the content and specifics of management accounting made it possible to determine such its characteristic features

The complication of business and the need to make managerial decisions in a dynamic and difficult to predict environment led to the process of transforming traditional accounting into a system for processing and analyzing financial information. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions. The main tasks of organizing management accounting are focusing on achieving a predetermined business goal, the need to provide alternative options for solving a given problem, participating in choosing the best option and in calculating its normative parameters. performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis.

According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise.

Management accounting has Western roots and is a novelty in our country. But in the West, this area of practical knowledge has evolved for a long time. In the conditions of the national economy, management accounting has been used for less than a decade.

2. It is impossible to present all areas of analysis in management accounting aimed at solving the problems of a particular organization within the framework of a course project, therefore, the basic areas used in accounting are chosen - cost analysis, analysis by responsibility centers, direct costing.

When analyzing production costs, three-element and two-element cost systems are used. The three-element system is made up of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs. The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

All subdivisions of enterprises are structural subdivisions. Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The budget execution report provides an opportunity to evaluate the activities of responsibility centers

The main purpose of direct costing is to be the information basis for entrepreneurial decisions. The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point.

The approach to organizing an optimal management accounting system at a particular enterprise may be different. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

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APPENDIX 1

Table 2.2.

Criteria for making decisions on the volume and structure of production.

Decision Criteria The content of the decision selection criterion Underutilization of all capacities Product coverage rate All types of products (services) are produced with a positive coverage rate: рj – rpj ≥ 0 One bottleneck with full load of the rest

Coverage rate per narrow unit

The choice is made in descending order of coverage rate per unit of narrow revenge:

wj = рj – rpj / vj: tEj; (j= 1,…,n)

Lots of bottlenecks The amount of lost profit

MD =

Symbols: pj - price for products (services) of type j; rpj - planned variable costs of products (services) of type j, wj - specific marginal income per bottleneck unit; tEj - volume of bottleneck consumption per unit j-th production(services); хj is the planned volume of sales of products (services) of type j; MD - total marginal income; хj - volume of demand for products (services) of type j; vj - available to the volume of the j-th bottleneck.

Annex 2

Table 2.3.

Criteria for making decisions about the lower limit of the price.

Decision Criteria Decision algorithm Traditional assortment Variable Costs and Planned Coverage Rate Additional contract Variable costs, additional variable and fixed costs of production

pz = rpz + Δrpz + ΔKRTz / xz

Additional contract Lost Profit Costs

pz = rpz + Δrpz + ΔKRTz / xz +

Pj – kpj / tEj * tEz

Additional contract Relevant costs with lost profits

Linear programming problem:

xhj ≥xj j = (1,…,m)

xj ≥ 0 j = (1,…,m)

Symbols: pj - price for products of the j-th type; rpj - standard variable costs for the production of products of the j-th type; Rfix - fixed costs; pz - the lower limit of the price of an additional contract; rpz - variable costs for the production of a unit of output; Δrpz - increase in variable costs caused by the execution of the contract; ΔKR - additional fixed costs caused by the implementation of an additional contract (per month); Tz - the number of months in which there are additional fixed costs; xi - volume of the contract; pj is the price for products of the jth type, excluded from the production program in order to fulfill an additional contract; rpj - variable cost of products of the j-th type; tEj - consumption of the bottleneck per unit of excluded product of the jth type; tEz - bottleneck consumption per additional contract unit; MD - total marginal profit (sum for all types of products); xj - the planned volume of sales of products of type j; Tj - available volume of the j-th bottleneck; tij is the need for a bottleneck of type i to produce output of type j; xhj - volume of demand for products of type j.