Management analysis is the basis of the management process. Management analysis Management analysis is divided into

Ministry of Education and Science of the Republic of Kazakhstan

Miras University

Department "Accounting and Audit"

LECTURE COURSE

in the discipline "Management Analysis"

for students of specialty 050508 “Accounting and Audit”

Shymkent 2008

INTRODUCTION

The stabilization of economic processes during the construction of a free market economy in the Republic of Kazakhstan, an increase in the standard of living of the population leads to the emergence of an increasing number of enterprises that not only produce various types of products, but also carry out a wide range of works and services of an industrial and non-industrial nature.

Methods for analyzing the activities of enterprises in different industries differ to a greater or lesser extent from the general areas of analysis studied in the framework of basic courses, therefore educational standard in specialty 060500 “Accounting and Audit” as a logical continuation of such disciplines of the analytical block as “Theory of Economic Analysis”, “Complex economic analysis economic activity", and the formation of the most complete multilateral knowledge of economic analysis, the study of the discipline "Management Analysis in Industries" is provided. It is for this purpose that this present tutorial, in which, along with the general aspects characterizing management analysis (principles, goals, objectives, Information Support, the most significant techniques and methods), the main directions of analysis of enterprises in various sectors of the economy are considered. For each industry, its specifics are characterized, the analysis methodology is outlined, and the sources of information for its implementation are indicated. The most important blocks of techniques are discussed in more detail.

Mastering the course will allow students, as potential employees of the management apparatus, to gain knowledge about the peculiarities of conducting analysis in construction organizations, at enterprises of the agro-industrial complex, in organizations of transport and communications, trade and Catering, as well as the service sector.

LECTURE 1. THE ESSENCE OF MANAGEMENT ANALYSIS AND ITS PLACE IN THE MANAGEMENT SYSTEM

1. Essence and purpose management analysis

Management analysis as a management function

Principles of organization and features of management analysis

Directions and main stages of management analysis

Interaction of management analysis and logistics

. The essence and purpose of management analysis

The creation of a market system with its strict requirements for final results, differentiation of interests of users of accounting information, transformations in accounting make it legitimate within the framework of unified system accounting and economic analysis, identifying functional levels: managerial (production) and financial accounting and analysis.

Developing theory and practice of domestic management accounting, its convergence with foreign accounting necessitates a revision of traditional ideas and approaches to the system of management accounting and economic management analysis. The allocation of independent management accounting and analysis allows you to more clearly manage resources and costs, focusing them on the final results: production volume, profit, margin.

Management accounting and analysis are designed to solve issues of cost formation, efficient use of resources, as well as production and sales of products, but each of them is aimed at the final result only within the limits of its decision objects. That is, management analysis accompanies management accounting, is based on its information, ensuring the adoption management decisions. This makes it possible, with common goals, to deepen the consideration of specific issues and contributes to more effective enterprise management in market conditions.

Goal systemmanagement analysis can be presented as follows:

1. assessment of the enterprise’s place in the market for a given product:

Determination of the organizational and technical capabilities of the enterprise;

identifying the competitiveness of products and market capacity;

1. analysis of resource opportunities for increasing production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;

3) assessment of the possible results of production and sales of products and ways to accelerate these processes.

) making decisions on the range and quality of products, launching new samples into production;

) development of a strategy for managing production costs by deviations, by cost centers, and responsibility centers;

) determination of pricing policy;

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

The main objectives of management analysis are:

assessment of the economic situation;

identification of positive and negative factors and causes of the current condition;

preparation of management decisions;

identification and mobilization of reserves for increasing the efficiency of economic activities.

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

. Management analysis as a management function

Management process- is a continuous, purposeful socio-economic, organizational and technical process carried out using various methods and technical means to achieve the set objectives.

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

The control system consists of a control system and a controlled system. Under control systemis understood as a set of bodies (enterprise management at different levels, which is the main consumer of management analysis data), means, tools and management methods. Under managed- more often manufacturing process. The control and controlled systems are interconnected and represent a closed control loop.

Developing a management decision is one of the main tasks of the management process. Although each management decision is unique and cannot be presented as associated with any rules, stages or time constraints, it is subject to a certain internal logic.

The decision-making cycle includes the following stages:

) determination of goals and objectives;

) search for alternative courses (options) of action;

) choosing the optimal course of action from alternative options;

) implementation of the chosen option;

) comparison of obtained and planned results;

) corrective actions.

Economic analysis in the management process acts as an element feedback between the control and controlled systems. It allows you to reduce the uncertainty of initial information and the risk associated with choosing the right solution at all main phases of decision making:

) study of the initial position, collection and transmission of information about the actual state of the control object is an important aspect of the analytical work of control bodies, which makes it possible to determine the current and future conditions in which the control object is located, and compare them with general goals in order to formulate the main problems of decisions;

) information processing, preparation and decision making. In this phase, comprehensive processing of information is carried out, possible alternatives are developed, and criteria are determined. Projects are being developed, their feasibility studies are being carried out, and general goals and objectives are being determined while taking into account available resources. The task of economic analysis at this stage is to choose best option;

) organization and implementation of decisions, issuing commands to the control object to eliminate identified deviations;

) calculation and control of the implementation of decisions. At this stage, the actual effectiveness of solutions is analyzed. One of the most important species decisions is a plan, and economic analysis is a tool for justifying plans, choosing options, assessing the degree of their implementation and the factors that influenced the deviation from the plan.

Speaking about the role of economic analysis in the process of managing an organization, it is necessary to highlight the following points:

it allows you to establish the basic patterns of enterprise development, identify internal and external factors, stable or random nature of deviations and is a tool for sound planning;

promotes better use of resources, identifying untapped opportunities, indicating directions for searching for reserves and ways to implement them;

influences the improvement of the enterprise’s break-even mechanism, as well as the management system itself, revealing its shortcomings, showing the way better organization management.

. Principles of organization and features of management analysis

The development and implementation of a management analysis system at enterprises should be based on the following principles:

I) management analysis acts as a unity of analysis of production and financial indicators for making tactical and strategic management decisions on the effective functioning of the enterprise in market conditions;

) management analysis must be comprehensive, which includes the study of the economic and technical aspects of production, as well as the relationship with it of social and natural conditions;

) systematicity implies analysis of the enterprise as an integral system.

The methodological unity of consistency and complexity is expressed in the development of a single universal system of indicators that characterize in detail the economic activities of an enterprise using all types of information on the technical preparation of production, regulatory and planning documentation, operational accounting, management and financial accounting, statistical accounting and reporting, external financial statements and etc.

The subjects of management analysis are management and the auditors and consultants they engage.

Thus, we can identify the following features of management analysis:

a comprehensive study of all aspects of the enterprise’s activities;

integration of accounting, analysis, planning and decision making;

use of all available sources of information;

orientation of results to the management of the enterprise;

lack of regulation from the outside;

maximum secrecy of analysis results in order to maintain trade secrets.

. Directions and main stages of management analysis

Economic analysis always serves management purposes as a means of justification at all stages of preparation and adoption of management decisions; the improvement of its methods is determined by the needs of management.

At all levels of the system, decisions are made that are consistent with available information and production needs.

The enlarged model of the analytical support system (ASS) consists of blocks corresponding to management objects and processes of production and economic activity. Production and economic activity represents the imposition of processes on resources. “Input” are resources, material and material flows, which, passing through various processes, including production, come out in the form of results (finished product, profit, financial transactions), completing the old cycle of processes and starting a new one. The structure of the analytical support system in the form of a matrix block is presented in Table. 1.1.

Table 1.1

Block matrix of the analytical support system

Management objectsProcesses of production and economic activityResources of productionResults of production and economic activity12345678means of laborobjects of labor labor resources Financial resourcesproductsSelf-costprofit, profitabilityFinancial operationsMaterial flowsA) supply processA1A2A3A4A5A6A7A8B) production processB1B2BZB4B5B6B7B8C) sales processB1B2VZB4B5B6B7B8 Financial flowsD) settlement and distribution processPG2GZG4G5G6G7 G8

Representation of the management process in the form of blocks, where the objects of management are resources and results at a certain stage of the circuit, makes it possible to trace in more detail all the processes of economic analysis that arise in each block, and more clearly highlight the objects of management and financial analysis.

The objects of managerial, or internal, analysis of an enterprise are resources 1, 2, 3 (means, objects of labor and labor resources) and results 5 and 6 (products and costs). If we take the processes of economic activity circulation, then management analysis covers material flows groups “A”, “B” and partially “C” (processes of supply, production and partially consumption).

All other elements are within the scope of financial analysis.

The analysis of any of the issues of economic activity should be carried out in several stages:

development of an analysis plan and methodology,

clarification of objects and responsible persons;

collection and assessment of information; clarification of methods and techniques of analysis;

processing information and solving presented analytical problems;

formulation of conclusions and proposals.

For high-quality management analysis and effective management a well-developed methodology is required, including the following elements:

) defining the goals and objectives of the analysis;

) a set of analysis indicators;

) scheme, sequence and frequency of analysis;

) methods of obtaining information;

) processing and analysis of received economic information;

) list of organizational stages and distribution of responsibilities between enterprise services;

) the procedure for processing the analysis results.

. Interaction of management analysis and logistics

The creation of new non-traditional approaches to managing the economic activities of an enterprise has led to the need to search for their relationship and integration with existing approaches.

Management analysis is considered as an internal analysis of processes arising in the course of the economic activities of an economic entity. In the role of a functional subsystem of management analysis, collecting, processing and providing data necessary for operational management and strategic planning, logistics may act.

Logistics solves local issues within individual links. The division into links makes it easier to collect and classify information when conducting analysis. Logistics system within one enterprise it is a connecting element between production and management links. This allows us to holistically consider an economic entity from the point of view of the effectiveness of implementing programs for optimizing production, cash and information flows.

In management analysis, all types of meters are used, which makes it possible to use logistics planning and design tasks for analysis.

Logistics information can be used to conduct management analysis in the following areas:

analysis and assessment of inventory planning;

analysis of consumer service schedules;

analysis of project plans for the placement of warehouse premises. Assessing the effectiveness of warehouse processing and packaging management;

analysis of production backlog maps and technological maps inventory processing;

demand analysis and forecasting;

personnel analysis;

analysis service industries and other links that indirectly affect the production process.

The presented areas do not cover the entire set of analytical procedures necessary for conducting management analysis. They are a clear example of the integration of management analysis and logistics. This program can be supplemented and changed depending on the tasks of the management apparatus, industry, type of production and other factors, since comprehensive assessment of an economic entity is impossible without a comprehensive analysis of its activities.

. Management analysis and controlling

Art economic management lies in the ability to foresee the economic and commercial situation, take timely measures to optimize the cost-result ratio and thereby achieve the goal, receiving the desired profit. Controlling and management analysis are the mechanism of this art.

Occupying a special place in the enterprise management system, both management analysis and controlling provide information support for decision-making in order to optimally use available opportunities within their field of activity.

Controlling is often identified with management analysis, or the latter is considered the dominant component of controlling. We cannot fully agree with this statement. Management analysis and controlling are independent areas economic work, which are closely interconnected in the process of making management decisions.

Management analysis is designed to solve issues of cost formation, resource efficiency, as well as production and sales of products.

Controlling is a functionally justified area of ​​economic work at an enterprise, associated with the implementation of the financial and economic commentary function in management for making tactical and strategic management decisions.

A comparison of management analysis and controlling according to essential criteria is shown in Table. 1.2.

Table 1.2

Comparative characteristics of management analysis and controlling

SignManagement analysisControllingSubjectA set of objects in the entire production management cycleThe process of enterprise management, including setting goals, forming a strategy, developing strategic and tactical plans, monitoring and analyzing deviations of actual results from the intended goalsGoalUse of results for management to achieve high production financial results in the futureOrientation management process to achieve the goals facing the enterprise; Objectives; Assessment of internal and external factors; assessment of general trends in the development of economic processes; assessment of reserves for increasing production efficiency Coordination of management activities to achieve the goals of the enterprise; formation and development of a comprehensive planning system; Information support management decision-making Basic methods Classical methods of analysis: comparison, deterministic factor and stochastic (correlation) analysis ABC analysis; marginal analysis; method for calculating coverage amounts; investment calculation method

Thus, the areas of activity of management analysis and controlling overlap in terms of processing accounting information and organizing control over the activities of the enterprise, but controlling is focused on external and internal environment enterprises with a focus on the strategic level of management, and management analysis - on the economic efficiency and profitability of activities at the tactical and operational level.

LECTURE 2. MAIN FACTORS AND CONDITIONS FOR ORGANIZING MANAGEMENT ANALYSIS

1. Features of the organization of management analysis in business entities different types

Economic and technical-organizational features of enterprises in different industries (types economic activity)

. Features of organizing management analysis in business entities of various types

When organizing management analysis at an enterprise, it is necessary to take into account a number of significant factors that will leave a certain imprint on the entire management process:

availability and level of development of the management accounting system;

organizational and legal form and scale of activity of the enterprise;

structure of subjects of management analysis, etc.

Since any analysis draws information from accounting, the presence and level of development of the management accounting system at the enterprise will have a direct impact on the organization of management analysis. In an enterprise where management accounting is not maintained, management analysis will be extremely difficult due to insufficient information.

If the enterprise has a management accounting system, it is necessary first of all to assess the compliance of the existing information support system with the goals of management analysis. If information needs are fully satisfied by management accounting data when making decisions, the work of organizing and conducting internal management analysis is significantly simplified. The insufficient level of development of management accounting leads to the formation of an incomplete, fragmented information base. In this case, the process of organizing management analysis will require a lot of labor, primarily aimed at reorganizing the information analytical support system.

Current legislation allows the creation of enterprises in various organizational and legal forms, which provide for differences in the principles of operation and relationships between participants.

All possible organizational and legal forms of functioning of legal entities can be divided into three groups:

1) legal entities in respect of which their participants have rights of obligations ( business partnerships, societies, industrial and consumer cooperatives);

) legal entities whose property their founders have ownership or other property rights (state and municipal unitary enterprises);

) legal entities in respect of which their founders do not have property rights (public and religious organizations(associations), charitable and other foundations, associations of legal entities (associations and unions).

Of course, organizing a system of management accounting and analysis is more appropriate for legal entities of the first group operating on the basis of collective management ( corporate form) for the purpose of making a profit. At the same time, the purpose, objectives and directions of organizing management analysis will be determined by managers and will be based primarily on the priority of the interests of the owners.

At state and municipal unitary enterprises the need for management analysis is determined directly by the goals and type of activity. The main range of issues to be analyzed will be determined by higher or constituent structures.

Budgetary organizations operating on principles other than commercial ones, as well as public, religious and other similar organizations, have little need to build a system of management accounting and analysis in the form in which it is typical for enterprises operating only on the basis of profitability principles.

In addition to legal entities, every citizen has the right to engage in entrepreneurial activity without education legal entity since state registration as individual entrepreneur. In this case, he alone makes management decisions, the effectiveness of which also directly depends on the quality, reliability and correctness of the assessment of the source information. In such a situation, a management analysis can be carried out on a truncated circle of the most important issues for an individual entrepreneur, based on the applied accounting and reporting system.

The effectiveness of the organization of management analysis is largely determined by the structure, relationships and distribution of responsibilities between its subjects. Optimal in this case would be the primacy of the movement of information from the managed system to the control one (i.e., from bottom to top in the hierarchical structure). However, the qualitative complexity of management analysis should change in the opposite direction: at the lower levels, collection and simple analysis, at the highest - comprehensive analysis activities taking into account all the information coming from different levels. Only in this case is it possible prompt response on ongoing changes and effective management.

2. Economic and technical-organizational features of enterprises in different industries (types of economic activity)

Satisfying the diversity of material and intangible human needs gives rise to the presence of a large number of enterprises producing a wide variety of goods, products, works, services or promoting them to the end consumer.

Currently, all functioning organizations and enterprises are classified by type of economic activity, of which there are about nine hundred.

Industrial enterprises can operate in the mining and processing industries.

Within the mining industry, production is distinguished coal, brown coal and peat; crude oil production and natural gas, provision of services in these areas; mining of uranium and thorium ores; mining of metal ores; extraction of other minerals.

Manufacturing industries include production food products, including drinks and tobacco; textile and clothing industry; wood processing and production of wood products; pulp and paper production; publishing and printing activities; production of coke, petroleum products and nuclear materials; chemical production; production of rubber and plastic products; production of other non-metallic mineral products; metallurgical production and production of finished metal products; production of machinery and equipment; production of vehicles and equipment; processing of secondary raw materials; production and distribution of electricity, gas and water; other productions.

Separate from industry are agriculture and forestry and provision of services in these areas; fishing and fish farming.

In addition to the sphere of material production, there are also industries (types of activity) where enterprises produce work or provide services. This group includes construction, wholesale and retail, transport (land, air, water, auxiliary and additional transport activities), communications.

Other types of commercial activities can be conditionally combined into a large group of service ones. These are the activities of hotels and restaurants; real estate transactions; rental of machinery and equipment without an operator; rental of household products and personal items; activities related to the use computer technology And information technologies; Scientific research and development; activities for organizing recreation and entertainment, culture and sports; provision personal services; provision of other types of services.

It should be noted that financial activities(including financial intermediation, insurance, auxiliary activities in the field of financial intermediation and insurance) although it consists in the provision of certain financial services, but is an independent area of ​​functioning.

Activities such as: public administration and ensuring military security; compulsory social security; activities of extraterritorial organizations. Education, healthcare, provision of social services; provision of other utility and social services.

The division of enterprises by industry (type of economic activity) is predetermined by the presence of significant differences, characteristics that distinguish one industry from another:

the equipment used (a set of machines, mechanisms, instruments, devices, tools);

the technology used (a set of methods of processing, manufacturing, changing the state, properties, form of raw materials, materials or semi-finished products during the production process);

organization of the production process (the set of equipment and technology used);

financial organization (the totality of all Money, at the disposal of the enterprise, the system of their formation, distribution and use) and their interaction with budgetary and extra-budgetary funds, banks and insurance organizations.

Features of the functioning of enterprises in various industries must be taken into account when conducting management analysis. The use of a general methodology does not satisfy the needs of the most accurate diagnostics, which leads to the need to develop and use a number of private industry methods, for example, for activity analysis construction organizations; enterprises of the agro-industrial complex (both producing and processing agricultural products); organizations of transport and communications, trade and public catering; service sector enterprises.

LECTURE 3. INFORMATION SUPPORT FOR MANAGEMENT ANALYSIS

1. Classification of information support

Information requirements for management analysis

Accounting is the basis of the information base for management analysis

The role of trade statistics in organizational support for management analysis

The impact of information technology on the organization of management analysis

. Classification of information support

Collection and assessment of information is one of the first stages of analysis, which determines the correctness of its conclusions, and, consequently, the validity of management decisions. The information base for management analysis is all information about the activities of the enterprise.

To create an analysis information base you need to:

establish the volume, content, types, frequency of analysis;

determine methods for solving individual problems, a system of indicators, factors;

clarify decision methods based on the adopted methodology;

determine the overall need for information on tasks;

eliminate duplication of information by examining the interrelationship of analytical tasks;

determine the volume, content, frequency, sources for the formation of an information base for economic analysis.

All necessary information must be classified. The division of information used in management can be carried out according to a wide variety of classification criteria:

) depending on the connection with the control system: input and output information;

) according to saturation: sufficient, insufficient and excessive;

) according to the objectivity of the reflection: reliable and unreliable;

) by time of formation: primary and secondary;

) by nature of application: constant and variable;

) by intended purpose: useful and useless;

) by time of receipt and period of use: planned, regulatory and operational;

8) by sources of formation: primary and derivative.

The given classification of information according to various criteria is not exhaustive and can be supplemented.

. Information requirements for management analysis

Of great importance for creating a full-fledged information base of economic analysis is the study of the degree analytics of information,which is understood as its adequacy to the requirements and objectives of economic analysis.

The analytics of information is assessed qualitatively and quantitatively using the following criteria:

the completeness of coverage of information necessary for analysis or the degree of information availability (calculated as the ratio of the sum of indicators available in the current reporting to those necessary for the analysis). It is necessary to find out the amount of unused information, as well as the reasons for this;

universality of information - the possibility of obtaining derived indicators (largely depends on the ratio of primary and derived information);

the degree of repetition of similar indicators in different reporting forms (calculated as the ratio of the number of repetitions of similar indicators to the number of documents under consideration);

degree of mutual correspondence various types information;

comparability of information, i.e. the ability to use various types of information without additional processing;

degree of certainty (logical and mathematical);

the degree of timeliness of obtaining the required information;

rhythmicity of information flows;

flexibility as the ability to make timely adjustments and at the same time sufficient resistance to change;

sufficiency (to what extent the information satisfies modern requirements and forms the basis for future retrospective analysis);

the degree of readiness for mechanized processing (it depends on the state of the document itself, the degree of unification, typification, and the complexity of settlement operations in it);

low labor intensity of filling and processing, ease of collection, etc.

. Accounting- basis of information base for management analysis

The study of production from a management perspective begins with considering it as a system consisting of a control and a managed part, between which there are multilateral information connections and relationships that require constant coordination. Intensive exchange of information flows, which are divided into direct and reverse, is reflected in accounting and reporting documentation for internal use. Direct streams convey control commands, such as plans, estimates, forecasts, and standards. Reverse flows contain data about the states of the managed subsystem, for example, accounting data, reports, information on the execution of estimates, control data.

The process of developing and making management decisions is the most labor-intensive and responsible part of management work. To make the most effective decisions, managers at different levels of management need the most complete internal information about the enterprise, grouped and presented in a certain way based on management needs. And since the main information system of the enterprise is accounting, then it is internal management accounting that prepares, interprets, summarizes, formalizes and transmits information to internal users for further thorough management analysis.

Thus, the main content of the management decision-making process is constant, logically consistent work with internal information (primarily with management accounting information), which is implemented through the collection, storage, transmission and analysis of data on the economic activities of the enterprise.

. The role of trade statistics in organizational support for management analysis

Any commercial enterprise When planning activity volumes, it relies on the expected customer demand for its products. Demand is an extremely flexible category and sensitive to changes in socio-economic conditions. The elasticity of demand, depending on the influence of a number of factors, opens up an objective possibility of its regulation and scientific prediction of development and forecasting.

The main purpose of studying consumer demand is to draw scientifically based and reliable conclusions about its development for the coming period, i.e. give a demand forecast that can be used in production and trade planning.

In solving the problem of studying and forecasting consumer demand, trade statistics play an important role, the methods of which make it possible to identify and model patterns of demand and provide a reliable information base for both planning and subsequent analysis of the enterprise’s activities.

The main issues of statistical study and forecasting of demand include:

collection of comprehensive statistical information that directly or indirectly characterizes the level, volume and structure of demand, as well as a set of factors influencing demand;

characteristics of the trading environment;

determining the level and structure of purchasing demand;

studying Andmodeling trends and patterns of consumer demand;

identification of imbalances in supply and demand, unsatisfactory demand;

studying the capacity and saturation of the product market;

studying social differences in consumer demand;

forecasting demand and its structure;

drawing up forecast balances of supply and demand.

Thus, trade statistics, by collecting and processing complete and objective information, studying trends and patterns of commodity circulation, enables managers to direct and regulate the process of meeting the needs of the population, provide a basis for developing a program for the production and sale of goods and justify monetary circulation plans.

5. The influence of information technology on the organization of management analysis

Market relations place increased demands on timeliness, reliability, and completeness of information, without which effective financial and economic activity of any organization is unthinkable.

The main task of modern information technologies of management analysis is the timely provision of reliable, necessary and sufficient information to specialists and managers for making informed management decisions.

The accuracy and adequacy of management decision-making depends on the accuracy of the results obtained during the analysis process, therefore the use of information technology increases the efficiency of analytical work.

The most effective organizational form the use of information technologies is the creation on their basis automated workstations (AWS) for analysts,those. professionally oriented small computing systems designed to automate work on economic management analysis.

Basic software tools when creating a functional software AWS analytics are software tools for preparing texts (text editors or word processors), software tools for preparing spreadsheet documents(spreadsheet processors or electronic statements), software for automating work on creating and maintaining databases, searching for the required information for preparing various documents. Integrated functional software packages that include a word processor, a spreadsheet processor, a database management system (DBMS), as well as a special command file for setting up the software for a specific information processing mode have become widespread in practice. This allows you to organize the analyst’s work at the workstation in “menu” mode with maximum consideration of his professional requirements, combining holistic processing of numbers, texts and graphics, as well as other business information.

The need to introduce automated information technologies in the process of conducting internal management analysis at modern enterprise obvious. This will achieve the following goals:

reducing the time required for processing analytical data (increasing the efficiency of analysis);

improving the quality and reliability of processing due to a more complete coverage of the influence of factors on the results of economic activity, replacing approximate or refined calculations with accurate calculations, setting and solving new multidimensional analysis problems that are practically impossible to accomplish manually and by traditional methods;

increasing flexibility in management;

improving the organization of work of analytical workers, reducing the labor intensity and cost of the analytical process.

LECTURE 4. ANALYSIS OF THE ORGANIZATIONAL AND TECHNICAL LEVEL AND OTHER PRODUCTION CONDITIONS

1. Analysis of the organizational and technical level

Analysis of other production conditions

. Analysis of organizational and technical level

One of the decisive factors for increasing efficiency social production is scientific and technological progress (STP), which involves the use of accumulated potential in production. Scientific and technological progress is an inexhaustible source of production reserves, and the analysis of its specific implementation in an enterprise in the form of an organizational and technical level (OTU) is one of the main points integrated system production efficiency management.

There are OTUs of production and enterprise.

Under OTU productionunderstands the state and degree of improvement of its technical base, technological methods, organizational methods that determine the efficiency of the use of labor, material resources and the quality of the finished product.

The technical and organizational content of the production process is a combination of machine technology, human actions, organizational combinations and directions of labor processes. In other words, the production specifications include: the level of technology, production technology; level of organization of production and labor.

Concept OTU of the enterprisebroader: it covers the level of enterprise management, improvement of economic management methods, and the organizational and technical level of production.

Analysis of the enterprise's general technical specifications is an analysis of a specific manifestation scientific and technological progress at this enterprise. Its goal should be to study the perfection of applied management methods, the technical base of the enterprise, the progressiveness of technological and organizational methods that determined rational use material and labor resources.

Analysis tasks:

studying the achieved level of technology, technology and organization of management, production and labor according to the OTU indicator system;

assessment of the degree of progressiveness of the achieved OTU by comparison with standards, indicators of the best enterprises, achievements of science and technology, selected as comparison standards;

summary assessment of the state of the enterprise's general technical conditions;

analysis of the effectiveness of the achieved level;

determining the degree of influence of production specifications on the efficiency indicators of the enterprise as a whole;

development of specific ways to improve OTU and increase its efficiency.

Analysis of the enterprise’s general technical specifications comes down to the following main areas:

) analysis of the management of a commercial organization;

) assessment of the level of production organization;

) study of the level of labor organization;

) analysis of the level of production technology;

) assessment of the level of production technology;

) search for reserves and development of measures to improve the organizational and technical level.

To carry out analysis in the above areas, a number of indicators can be calculated (Appendix 1).

2. Analysis of other production conditions

TOother production conditions include foreign economic relations commercial organization, social conditions and the use of human factors, natural conditions and environmental management.

One of the main forms of economic relations between Russia and foreign countries is foreign economic activity (FEA) Russian enterprises and organizations. Foreign economic activity can be carried out in a variety of forms, but the main ones are export-import operations.

It is advisable to analyze the foreign economic activities of an enterprise in the following areas:

assessment of the level and quality of the enterprise’s fulfillment of obligations under contracts with foreign partners (in terms of timing, quantity and quality) and analysis of the competitiveness of products;

characterization of the dynamics and implementation of the enterprise’s foreign economic activity plan;

assessment of the rational use of working capital during export and import (determining the degree of working capital turnover, analysis of overhead costs for export and import; calculation of the efficiency of export and import of goods);

analysis of financial results and profitability of foreign trade activities;

diagnostics of the financial condition of the enterprise;

summarizing the results of the analysis and developing measures to ensure sustainable development, increase operational efficiency, and improve financial condition.

When carrying out the analysis, it is assumed that all accumulated tools, general techniques and methods will be used. However, there are some aspects that need to be taken into account.

Foreign economic activity is more susceptible to country, geographic, and political risks than intra-territorial activity, which implies the influence of additional factors. Determining the share of influence of these factors on the volume of foreign economic activity due to their probabilistic nature (stochastic nature of the dependence) is quite problematic.

Fluctuations in the official exchange rate of the ruble, quoted by the Central Bank of the Russian Federation, in relation to foreign currencies change the real value of assets (mostly current) and liabilities involved in foreign economic activity. Turnover periods for current assets may be slightly longer due to additional time spent on cargo transportation, customs procedures and compliance with legal requirements relating to currency regulation.

The impact of the level of overhead costs can vary significantly depending on the delivery terms adopted.

When analyzing financial condition, it is necessary to take into account world practice assessing the financial situation, and first of all pay attention to the methods, standards and criteria requirements applied in the country (countries) in which the enterprise’s business partners are located.

Analysis of social conditions and the use of human factors in an enterprise includes:

analysis social structure team;

evaluation of results social development;

study of working conditions;

analysis of the system of social benefits and payments;

assessing the effectiveness of enterprise social development planning.

Analysis of natural conditions and rationality of environmental management is carried out in the following areas:

assessment of the enterprise's impact on environment(atmospheric air, water basin, soil);

level and other production conditions

analysis of the effectiveness of nature conservation measures;

checking the rational use of natural resources (minerals, waste obtained from their extraction and processing, forest raw materials, fresh water, etc.).

control production cost cost

LECTURE 5. METHODS OF ACCOUNTING AND ANALYSIS OF PRODUCTION COSTS

1. Cost calculation and classification

Objects of calculation and their role in management analysis

Full and limited cost

The concept of cost relevance and its use in management analysis.

. Cost calculation and classification

Accounting for production costs and calculating production costs is one of the most important sections of management accounting. In current practice, calculation is a system of calculations the main objective which consists in determining the cost per unit of the calculation aggregate. IN in a broad sense The costing process consists of comparing costs with the totality of costing objects.

The organization of cost accounting for production is based on the following principles:

the invariability of the adopted methodology for accounting for production costs and calculating the cost of products (works, services) throughout the year;

completeness of recording of all business transactions;

correct attribution of expenses to reporting periods;

differentiation in accounting for current production costs and capital investments;

regulation of the composition of product costs.

Calculation data is the basis for making a large number of management decisions. They are used when assessing the implementation of the plan at cost, in calculations economic efficiency innovation, in determining the amount of costs in work in progress and losses from defects, in pricing and profitability control.

Of great importance when calculating and generating information on costs for management analysis, the result of which will be the most effective option for management decisions, is their scientifically based classification. Grouping characteristics can be very diverse: according to economic elements, costing items, economic role in the production process, method of inclusion in the cost of production, in relation to production volume, etc.

. Objects of calculation and their role in management analysis

INas objects of calculation - cost carriers are the entire volume of manufactured products, the volume products sold, individual products, the production of which is the purpose of the enterprise. In cases where the use of the quantity of products or its components For internal control efficiency of production and assessment of the effectiveness of decisions made is impossible or largely arbitrary; parts, assemblies, individual species production facilities, centers, individual technological processes and operations.

A peculiarity of grouping costs by objects of calculation is their direct dependence on the scale of the enterprise and the level of its specialization, the nature of production.

With different combinations of types of products and quantities of each type of product produced, i.e. Depending on the scale and level of specialization, the following types of production are possible:

single production of one product (large unique objects in heavy and power engineering factories, in shipbuilding, etc.);

mass production of one type of product (electricity at hydroelectric power stations, coal mining, etc.);

production of a large number of varieties (grades) of the same product (various rolled profiles at a metallurgical plant, production of beer of various types and names);

mass production of various products, i.e. mass production (for example, confectionery and sewing products, haberdashery goods, spare parts, etc.).

The listed types of production can be divided into homogeneous and heterogeneous, and according to the nature of the connection of products with each other - into complex and non-complex. Homogeneous production includes enterprises with mass and high-quality production of the same type of product, and heterogeneous production includes serial and individual production.

For enterprises with a mass production nature, the object of accounting and analysis can be a part. Since there are few of them, it is possible to take into account and analyze every detail and type of product produced. This is the best and most effective option.

During mass production, the nomenclature increases, and detailed accounting becomes impossible, so the costs of a representative product or a standard unit are studied.

In case of single production, the object of accounting and, accordingly, analysis will be the order.

For all types of production, the cost per unit of production is considered a general quality indicator.

The whole variety of production based on technological characteristics can be divided into two main types:

) productions in which final products is obtained by sequential processing of raw materials and materials during interconnected processes, processing stages and manufacturing stages (most chemical production, food production, brick making, etc.);

) productions in which final product is the result of a mechanical connection of individual parts (parts, components) manufactured at the same enterprise or purchased through cooperative deliveries (mechanical engineering, clothing industry, etc.).

Differences in technological features assume the existence of different objects and uses different methods calculation. There are conversion (process-by-process) and custom-made methods.

Conversion (division) methodis based on dividing production costs for a certain period for the enterprise as a whole or in the context of its technological stages, processes, redistributions by the number of products or semi-finished products for a given period. Its scope is mass production homogeneous products with a relatively short duration technological process and a small amount (absence) of work in progress. Differentiation of costs by separate costing objects is impossible or impractical due to significant conventions.

Custom method, or the method of sequential summation, involves separating from the total totality of production costs such costs that can be attributed directly to the objects of calculation. The remaining costs include the cost of individual products and services in whole or in part in the form of additional rates (amounts), the value of which is calculated after the distribution of indirect costs. This method is used in the production of heterogeneous products, in the manufacture large products with a long production process, during repair and construction work. In this case, all costs are considered work in progress until the end of the order. Main hallmark custom costing - the ability to attribute costs or part of them to specific separate types of products and services.

Application various objects and cost accounting methods not only affects the value of the cost of production and thereby the amount of profit received, but also outlines a certain framework for the information base being formed. This, in turn, predetermines the directions and depth of management analysis and search for reserves.

. Full and limited cost

Based on the composition of the included elements, calculations can be full or abbreviated.

Full costing systeminvolves allocating all costs to cost: direct variable costs are immediately allocated to objects, indirect costs are grouped by places of formation and centers of responsibility, and then distributed proportionally to a certain base:

(Direct variables + Indirect variables proportional +

Indirect constants).

When making management decisions, direct costs that directly increase finished products, special attention must be paid. These include material costs and labor costs. The magnitude of the former depends on forecast estimates of production volume; replenishment capabilities and supplier reliability; prices for raw materials and materials, as well as from rationing and control over their consumption.

The size of the second is determined by the number of employees, the standardization and use of working time, the volume of work performed, the form and system of remuneration.

The basis for the distribution of indirect costs can be such a value or quantitative unit, the increase or decrease of which is proportional to the change in the corresponding costs. They can be the amount of raw materials, materials, fuel consumed, the cost of processed raw materials and materials, processing costs without the cost of raw materials and materials, the number of finished products and semi-finished products, wages of production workers, work time for the manufacture of products, the number of employees, etc. When choosing and justifying the calculation base, it is necessary to proceed from the fact that in any case it is impossible to find an exact way to distribute the total amount of indirect costs by type of product.

Reduced costingcalculated on the basis of only part of the costs:

(Direct variables + Indirect variables proportional).

Overhead costs are allocated to the period, and they are not allocated to the balances of work in progress, finished goods and cost of goods sold, but are completely written off to reduce operating profit.

The variable cost accounting method is extremely useful for making internal management decisions, since it allows you to make an isolated assessment of only those resources from the use of which there is a direct return in the form of produced specific products. However, Russian legislation and, as a rule, accounting standards in the West do not allow its use when preparing external financial statements and calculating taxable profit in order to avoid its understatement.

. The concept of cost relevance and its use in management analysis

The traditional definition of variable costs assumes a linear relationship between costs and production volume. Variable costs with a linear relationship are easy to analyze and predict when planning and cost control. Nonlinear costs are difficult to plan, but they also need to be taken into account when making management decisions. The linear approximation method allows you to transform variable costs with nonlinear dependencies into linear ones. For this method, the concept of “relevant levels” is used.

Relevant levels- levels business activity(production volumes) with which the organization most likely expects to operate. Usually this is normal productive capacity. Within this relevant level, many nonlinear costs can be approximated by a linear relationship. The estimated costs at the relevant level can be interpreted as part of the variable costs with a linear relationship.

Fixed costs remain unchanged for a certain relevant level of output within a limited period of time. For planning and management purposes, an annual period of time is most often used; it is expected that within this period fixed costs remain unchanged.

Many costs are semi-variable. For planning and control purposes, these costs should be divided into variable and fixed components. For this it can be used cost sharing method “high - low” (max- min,),allowing to identify a linear relationship between the level of activity Andcosts by analyzing the highest and lowest volumes for the period and the associated costs.

This division of costs allows for planning and analysis of the enterprise’s activities at a higher quality level.

LECTURE 6. METHODS OF CONTROL, ANALYSIS AND COST PLANNING. ESTIMATE CONTROL AND PLANNING

1. Off-budget and budget planning. Types of budgets

Standard cost accounting method, standard-cost and direct-cost systems

Cost-volume-profit analysis

Reserves for cost reduction and their comprehensive assessment

Internal reporting of the company

. Off-budget and budget planning. Types of budgets

PlanningAlong with control, it is one of the most important functions of management and is the process of determining actions that must be performed in the future. Plans can be operational, administrative, or strategic. To implement the strategy, enterprises develop programs (main areas of activity). Most of large organizations use a formal system in which the financial and other consequences of the revision current programs or proposed new programs are projected over several years. This projection is called a long-term plan. Typically, the programming process begins several months before the annual budget begins. Formal preparation of the program begins when senior management, through analysis, determines the need to change the main goals and strategy. Proposals are then sent to operational managers, who prepare specific programs in areas identified by senior management. The proposed programs are then discussed with senior management, resulting in a set of programs for the organization as a whole. The approved programs become the basis for preparing the annual budget.

In management accounting as an independent accounting subsystem, the term “budget” is close to the term “estimate” (calculation of future income and expenses). Budgetis financial plan actions for the coming period in economic value terms. It allows you to coordinate economic interests different departments and align different goals.

The functions of the budget are as follows:

) planning regular annual business operations that ensure the achievement of the organization’s goals;

) coordination of the activities of various departments;

) communication of plans to various centers of responsibility;

) stimulating the activities of managers of all ranks to achieve the goals of their responsibility centers;

) production management, control current activities, ensuring planned discipline;

) assessment of the implementation of the plan by the responsibility centers and the effectiveness of their managers;

) a means of training managers.

The process of drawing up budgets is one of the most important in the planning and control system. Budgeting, like programming, is a planning process. The significant difference between them lies in different time horizons: programs are drawn up for several years, and the budget, as a rule, is for one year or the next.

Financial analysis is part of a general, complete analysis of economic activity, which consists of two closely interrelated sections:

o financial analysis,

o production management analysis.

Approximate diagram analysis of economic activity is shown in Fig. 9.1.

The division of analysis into financial and managerial is due to the established practice of dividing the enterprise-wide accounting system into financial accounting and management accounting. This also gives rise to the division of analysis into external and internal. This division of analysis for the enterprise itself is somewhat conditional, because internal analysis can be considered as a continuation external analysis and vice versa. In the interests of the case, both types of analysis feed each other with basic information.

Financial analysis, based only on financial statements, takes on the character of external analysis, i.e. analysis carried out outside the enterprise by interested counterparties, owners or government agencies. Analysis based only on reporting data contains a very limited part of information about the activities of the enterprise and does not allow revealing all the secrets of the company.

Features of external financial analysis are:

o multiplicity of subjects of analysis, users of information about the activities of the enterprise;

o diversity of goals and interests of the subjects of analysis;

o availability of standard methods, accounting and reporting standards;

o orientation of the analysis only to public, external reporting of the enterprise;

o limitation of analysis tasks as a consequence of the previous factor;

o maximum openness of the analysis results for users of information about the enterprise’s activities.

o analysis absolute indicators arrived;

o analysis of relative profitability indicators;

o analysis of the financial condition, market stability, balance sheet liquidity, solvency of the enterprise;

o analysis of the efficiency of use of borrowed capital;

o economic diagnostics of the financial condition of the enterprise and rating score issuers.

On-farm financial analysis uses as a source of information, in addition to financial statements, also other systemic accounting data, data on technical preparation of production, regulatory and planning information, etc.

The main content (tasks) of intra-business financial analysis can be supplemented by other aspects that are important for optimizing management, for example, such as analysis of the efficiency of capital advances, analysis of the relationship between the costs of profit turnover. In the system of on-farm management analysis, it is possible to deepen financial analysis by using data from management production accounting, in other words, it is possible to conduct a comprehensive economic analysis and evaluate the efficiency of economic activity. Financial and production analysis are interconnected when justifying business plans, when monitoring their implementation, in the marketing system, i.e. in a market-oriented production and sales management system for products, works and services.

Features of management analysis are:

o orientation of the results of the analysis for its management;

o use of all sources of information for analysis;

o lack of regulation of external analysis;

o complexity of analysis, study of all aspects of the enterprise’s activities;

o integration of accounting, analysis, planning and decision-making;

o maximum secrecy of analysis results in order to preserve trade secrets.

The key issue for understanding the essence and effectiveness of financial analysis is the concept of economic activity (business) as a flow of decisions for the deployment of resources (capital) in order to make a profit. Making a profit is the ultimate goal of the economic activity of an enterprise, not only because as a result of this the economic situation of the enterprise improves, but most importantly, obtaining sufficient profit is necessary to maintain the economic viability of the enterprise and preserve the possibility of further capital investments.

Regardless of the field of activity in which the business is carried out (trade, service, production), the final goal does not change. It comes down to the fact that the initial capital in the form of cash through certain time is deployed to an economically advantageous value (production potential) to recoup these funds and obtain sufficient profit.

All the variety of solutions to achieve this goal can be reduced to three main areas:

o decisions on investment of capital (resources);

o operations carried out using these resources;

o determining the structure of the financial business.

Timely and high-quality provision of these areas of financial decisions is the essence of financial analysis, considered as a whole, regardless of whether it is external or internal.

Management analysis is an analysis of business activities with the aim of making optimal management decisions, during which the following main tasks are solved:

• -qualitative assessment of the reliability and completeness of the information used;
• -analytical interpretation of information available in financial, management, statistical, production reporting to obtain reliable conclusions from the perspective of the main user groups;
• -evaluation of indicators and parameters of costs, income and financial results to justify management decisions;
• -monitoring the development of activities to identify untapped opportunities to increase the competitive stability of the organization.

The main result—profit, which then becomes the object of financial analysis—depends on the correctness and effectiveness of management analysis. That is, each of these types of analysis solves its own problem of a unified analysis strategy for the enterprise.

Management analysis is carried out by all services of the enterprise in order to obtain information necessary for planning, control and making management decisions, etc.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective - each of which is characterized by solving its own problems.

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy.

The need for forward-looking analysis that arose with the transition Russian organizations on market conditions management, transfers internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question: “How did it happen?”, the prerogative of forward-looking management analysis is to find an answer to the question: “What would happen if?” As part of the long-term analysis, it is necessary to distinguish short-term and strategic subspecies that have own goals and methods.

Features of management analysis:

• - a comprehensive study of all aspects of the organization’s activities;
• - integration of accounting, analysis, planning and decision-making in the organization; financial economic profit predictive
• - use of all available sources of information;
• - orientation of the analysis results to the management of the organization;
• - lack of regulation from the outside;

maximum secrecy of analysis results in order to maintain trade secrets;

• - the boundaries of information analysis tools extend to almost all aspects of economic life;
• - methodological support analytical procedures include modern market instruments, tested in the practice of foreign and domestic analysts;
• - management analysis is mainly predictive in nature, aimed at assessing the activities of a commercial organization in the future;
• - analytical procedures are aimed at assessing business activities, justifying optimal management decisions based on identifying untapped opportunities.

The object of management analysis is economic entities.

The subject of management analysis is the person directly carrying out management analysis.

The subject of management analysis is the economic processes occurring in the enterprise, socio-economic efficiency and the results of its activities.

The main goal of management analysis is information support for making informed management decisions.

Conducting a management analysis of an enterprise in any sector of the national economy allows you to:

• -evaluate the place of the enterprise in the market for a given product;
• -analyze the resource possibilities of increasing production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;
• -evaluate the possible results of production and sales of products and ways to accelerate them;
• -make decisions on the range and quality of products, launching new samples into production;
• -develop a cost management strategy in the organization;
• -determine a pricing strategy;
• -analyze the relationship between sales volume, costs and profits in order to manage the break-even of production.

Management analysis uses internal (accounting and non-accounting) and external information, therefore the methods used in the course of analytical procedures are varied and depend, first of all, on the direction of the analysis.

Management analysis is divided into sociological and analytical methods.

Sociological methods:

• 1) Survey method - focused on obtaining information from direct participants in the processes or phenomena being studied. This method has several types: group and individual questioning; mail, press and telephone surveys; formalized, focused and free interviewing.
• 2) Observation method - focused on a fairly extensive collection of information, carried out simultaneously with the development of the phenomena (problems) under study. Types of observation: field and laboratory, systematic and unsystematic, included and uninvolved, structured and unstructured.

The experimental method is aimed at testing the viability of the phenomenon (problem) under study. Types of experiments: field, laboratory, linear, parallel, etc.

The document analysis method is focused on using the entirety of information that may be contained in a document. Types: qualitative (traditional) and formalized (content analysis) analysis.

Analytical methods include:

Comparison method (comparison of comparable indicators to 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;
• - comparison indicators with industry average data; indicators of technical level and product quality of this enterprise with indicators of similar enterprises;
• - performance indicators of one division with similar performance indicators of other divisions;
• - indicators for comparing the business and personal qualities of some employees with similar qualities of others (pairwise comparison is possible).

Comparison requires ensuring the comparability of the compared indicators (unity of assessment, comparability of calendar dates, elimination of the influence of differences in volume and range, quality, seasonal features and territorial differences, geographical conditions, etc.).

Index method (decomposition into factors of relative and absolute deviations of a general indicator). It is used in the study of complex phenomena, the individual elements of which are immeasurable. As relative indicators, indices are necessary to assess the implementation of planned tasks, to determine the dynamics of phenomena and processes.

Balance sheet method (comparison of interrelated indicators in order to clarify and measure their mutual influence, as well as calculate reserves for increasing production efficiency). When applying the balance sheet method of analysis, the relationship between individual indicators is expressed in the form of equality of the results obtained as a result of various comparisons.

Method of statistics (reflection of digital indicators characterizing the course of various processes, states of objects with a frequency established for research purposes). In a statistical study, the following stages are distinguished: registration, recording of primary data using special forms; systematization and grouping of data according to certain criteria; presentation of data in a form convenient for perception and analysis; carrying out analysis to clarify the essence of ongoing processes and the relationships of their constituent elements.

Method of chain substitutions (obtaining adjusted values ​​of a general indicator by comparing the values ​​of two adjacent indicators in a chain of substitutions).

Elimination method (isolating the effect of one factor on generalizing indicators of organizational activity).

Graphical method (a means of illustrating processes, calculating a number of indicators, and presenting analysis results). Graphic image economic indicators They are distinguished by purpose (comparison charts, chronological and control charts), as well as by the method of construction (linear, bar, circular, volumetric, coordinate, etc.). When constructed correctly, graphic tools are visual, expressive, accessible, and contribute to the analysis of phenomena, their generalization and study.

Functional-cost analysis (selection of the most optimal options that determine decisions in current or planned conditions).

Features of management analysis are:

• - orientation of the analysis results to your management;
• - use of all sources of information for analysis;
• - lack of regulation of analysis from outside;
• -complexity of analysis, study of all aspects of the enterprise’s activities;
• -integration of accounting, analysis, planning and decision-making;
• -maximum secrecy of analysis results in order to maintain trade secrets.

Management Accounting- is an orderly system for collecting, registering, summarizing and presenting information about the economic activities of an organization and its internal structural divisions necessary for making management decisions.

Information requirements for management accounting

To information for internal management there are a number of specific requirements. She must be:

operational, formed according to the principle “the faster, the better.” A minimum accounting period of one month is unacceptable for most management tasks. If there is a choice between accuracy and speed of obtaining data for management, the manager, as a rule, will prefer the latter;

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

targeted, oriented towards a specific consumer - manager and the tasks he solves. Targeting should take into account the level of service hierarchy of officials in the organization’s management apparatus;

sufficient. Management accounting information should not be redundant, but quite sufficient for making appropriate decisions. Its sufficiency is largely ensured by the analytical nature of the data or the possibilities of their use in economic analysis. This allows, given a certain limitation of the initial indicators for management, to widely use their derivatives, the results of analytical calculations, groupings, comparisons, etc.;

economical to obtain and use;

flexible, adapted to the possibilities of changes in business. Market economy are distinguished by the dynamism of development, the uncertainty of many economic situations, and their multivariate nature. Accordingly, the management accounting system should not be stable or unchanged for many years. On the contrary, it should be subject to constant updating, improvement and development in form, scope and content.

What does management accounting provide?

Well-constructed management accounting:

contributes to the successful operation of enterprises;

ensures high rates of their strategic development;

allows management to quickly obtain the necessary accounting and analytical information;

provides organization competitive advantages through cost, business and organization management general management;

structures different types and areas of activity of the enterprise;

provides an assessment of the contribution to the final result of various structural divisions.

Strategic and current management accounting

According to the intended purpose, management accounting systems can be divided into strategic accounting for top management of enterprises, companies, firms and current accounting for internal management.

Objectives of management accounting

The main goal of management accounting is the preparation of planned, actual and forecast information about the activities of the organization and its external environment for making the necessary management decisions.

Users of management accounting information

The main users of management accounting information are senior managers, heads of structural units and specialists.

Senior managers are generally provided with:

management information in the form of reports on the results of production, financial and investment activities of the organization and its structural divisions for a specific period of time and over the past;

analysis of the influence of identified internal and external factors on the performance of the organization and its main structural divisions;

planned and forecast indicators for future periods.

Heads of structural divisions are provided with:

management reports on the activities of departments at a specific point in time;

planned and forecast information about divisions, as well as the necessary information about the organization’s counterparties.

Specialists receive the necessary information about the activities of the organization and its structural divisions, as well as forecasts of the influence of identified internal and external factors on the results of the enterprise’s economic activities.

Objects of management accounting

The objects of management accounting include:

1. Costs of the enterprise and its structural divisions.

2. Results of economic activities.

3. Internal pricing.

4.Forecasting future financial transactions.

5.Internal reporting.

Objectives of management accounting

The main task of management accounting is the preparation of internal reports, the information of which is intended for the owners of the enterprise (organization) and the management staff.

These reports should contain information about the general financial situation enterprises, about the state of affairs in production activities.

Information that is necessary for making management decisions, monitoring and regulating management activities includes, for example:

sales prices;

production costs;

demand, competitiveness, profitability of goods produced by their enterprise.

The main objectives of management accounting are:

analysis of the state of material, labor and financial resources and compilation of information on these resources;

analysis of costs and income and deviations therefrom from established standards and estimates;

calculation of various indicators of the actual cost of products (works, services) and deviations from standard and planned indicators;

calculation of financial results of the activities of individual structural divisions by responsibility centers, products sold, work performed and services provided;

control and analysis of the financial and economic activities of the organization, its structural divisions and other centers of responsibility;

planning the financial and economic activities of the organization as a whole, its structural divisions and other centers of responsibility;

presenting information about the impact of expected future events based on an analysis of past events;

presentation of management reporting for making necessary management decisions in the future.

Management accounting requirements

Information generated by the management accounting system must meet the following requirements:

reliability. Reliability is understood as the ability for a competent user to draw correct conclusions based on accounting and reporting data;

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

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

integrity. This means that management accounting must be systematic even in cases where it is maintained without the use of primary documentation, accounts and double entry. Consistency in this case means the unity of principles for reflecting accounting information, the interrelation of accounting registers and internal reporting, ensuring, if necessary, the comparability of its data with accounting and reporting indicators;

clarity. The clarity of management accounting information is ensured by reflecting in the accounting registers the results of the analysis of the obtained indicators, presenting data in the form of analytical tables, graphs, time series, etc.;

timeliness. The timeliness of management accounting means its ability to provide managers necessary information by the deadline for making decisions;

regularity. It is also important that internal reporting is regular, i.e. repeated over time.

Thus, data from well-organized management accounting allows us to identify areas of greatest risk, narrow places in the organization’s activities, ineffective or unprofitable types of products and services, places and methods of their implementation.

They are used to determine the most profitable range of products and works for given conditions, prices and tariffs for their sale, limits of discounts under different conditions of sales and payment, to assess the effectiveness of additional costs and the rationality of capital investments.

Only according to management accounting data can you choose best option solving problems such as: “produce it yourself or buy it”, “in what quantity is it profitable to buy and sell”, “what equipment should you place an order for”, “in what cases is repairing equipment better than buying new machines”, etc.

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Management accounting: details for an accountant

• Management accounting of inventories and approaches to writing off illiquid assets

  Define their own unique rules for management accounting of inventories, which can represent... define their own unique rules for management accounting of inventories, which can represent... inventories intended exclusively for management accounting, for example, repacking information... a unified management accounting methodology must be used reserves - this will provide... owners and management, the methodology for management accounting of reserves should be analyzed annually...

• Management accounting of the cost of paid services

  Practices and methodological solutions for management accounting of institutions. Management accounting (reflection in accounting... the most important in the organization of management accounting, since it also establishes the rules... of material reserves), in the management accounting system it is necessary to consolidate the persons responsible... policies that reveal the features of management accounting in terms of providing paid... note that the problem of organizing management accounting has been successfully solved by many educational institutions...

Management process- a continuous, targeted socio-economic and organizational-technical process, carried out using various methods and technical means to achieve the objectives.

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

The control system distinguishes between control and controlled systems:

• o control system - a set of bodies, means, tools and management methods;
• o controlled system - most often a production and commercial process.

The control and controlled systems are interconnected and represent a closed control loop. In turn, management can be considered as a process of influence of governing bodies on material production using certain methods.

Management, being an information process, usually remains unchanged in the structure of operations. Such operations include:

• o receiving, processing, storing information;
• o development of a management decision;
• o transfer of control action to the object;
• o execution control;
• o analysis of the impact of the decision made. The management process is divided into main and service functions (Fig. 1.1).

Rice. 1.1. Control Process Functions

The planning function includes long-term, current and operational planning. At the same time, all types of work are carried out in interconnected stages: assessment of the external situation; determining demand for products; creation of a system of connections and formation of information flows for planning; determination of main goals and objectives; development of general plans for a long period, current plans. Operational planning complements current planning and is associated with the development of plans for short periods of time.

The organization function ensures the formation of spatiotemporal deviations and proportions in the use of material elements of production and labor.

The control function follows accounting and includes regular and periodic control, which is manifested in the identification and selection of data reflecting the implementation of planned targets, standards and deviations from them.

Regulation is a function of the control system, which ensures the direction of the activity of the control object in accordance with the plan. Its role is expressed in correction, thanks to which random deviations of the system are eliminated. Depending on the objects, the regulation of inventories, production costs, and schedules is distinguished.

The accounting function is designed to reflect the results of the production and economic activities of the enterprise, provide data on the state of the control object for a certain period and includes accounting, statistical, and operational accounting. The responsibilities of an accountant include: organizing and maintaining accounting, planning and control, internal and external reporting, assessment and consulting, working with taxes, accounting and control of assets, economic assessment and in-depth analysis. An accountant must know the needs of managers at different levels, improve the technique of accounting work, in order to fully contribute to solving management problems.

Management analysis as a function of the management system includes an assessment of internal and external factors of the current situation, general trends in the development of economic processes, possible reserves for increasing production efficiency; provides for assessing the degree of tension and implementation of the plan for all types of indicators, studying the progress of the operational implementation of the plan, disturbing causes, and ways to eliminate them.

Management analysis, based on accounting data, forms the basis for sound planning, precedes planning, completes the implementation of the plan and proceeds during its operational implementation.

Analysis is closely related to accounting and control. Accounting carries information about the state of the control object. Control is based on a comparison of accounting information with regulatory information and involves audit and administrative sanctions. If control establishes only the fact of the deviation itself, then the task of analysis, using the data accumulated by accounting and control, is to study:

• o patterns of deviations, their stability;
• o factors that caused their specific causes;
• o the size of possible reserves when eliminating disturbing influences;
• o possible ways to realize reserves;
• o their effectiveness;
• o development prospects.

The tasks of management analysis are much broader than control functions.

Management analysis is important element control systems. It is designed to provide the management apparatus of an organization or enterprise with the information necessary to manage and control the activities of the organization and assist the management apparatus in performing its functions.

Analysis represents the content side of the process of managing an organization. It serves as a tool for preparing a management decision.

The optimality of management decisions made depends on the development of policies in different areas of the enterprise’s activities:

• o quality of management analysis;
• o development of accounting and tax policies;
• o developing directions of credit policy;
• o quality of management of working capital, accounts payable and receivable;
• o cost analysis and management, including the choice of depreciation policy.

Developing a management decision (see Fig. 1.2) is one of the main tasks of the enterprise management process. Management analysis in the management process acts as

Rice. 1.2. Sequence of making a management decision

element of feedback between the control and controlled systems. The control body transmits command information to the control object, which, changing its state, through feedback informs the control body about the results of the command and about its own new state.

Feedback shows how certain management decisions affected the production and economic process, which makes it possible to search for alternative solutions and change the direction and methods of work. Feedback includes a set of techniques and relationships between people.

The feedback hierarchy in management analysis is built in such a way that operational management decisions are made on lower levels based on the maximum data provided (Fig. 1.3).

Speaking about the role of management analysis in managing an organization, the following points should be highlighted. So, analysis:

• o allows you to establish the basic patterns of enterprise development, identify internal and external factors, the stable or random nature of deviations and is a tool for sound planning;
• o promotes better use of resources, identifying untapped opportunities, indicating directions for searching for reserves and ways to implement them;

Rice. 1.3.

• o contributes to the education of the organization’s staff in the spirit of thrift and economy;
• o influences the improvement of the enterprise’s self-sufficiency mechanism, as well as the management system itself, revealing its shortcomings, indicating ways for better organization of management.

Based on the time aspect, management analysis can distinguish preliminary, current, subsequent and perspective views(see Fig. 1.4). Each of them is necessary for making management decisions by certain managers at a specific stage of the enterprise’s activities (see Fig. 1.5).

Management analysis reduces the uncertainty of the initial situation and the risk associated with choosing the right solution.

There are four main phases in the decision-making process.

• 1. Study of the initial position, collection and transmission of information about the actual state of the control object. This is an important aspect of the analytical work of governing bodies, allowing us to determine the current and future conditions in which the management object is located, and compare them with overall goals in order to formulate the main problems of decisions.
• 2. Information processing, preparation and decision making. Comprehensive processing of information, comparison, identification of causes is carried out, and various

Rice. 1.4.

possible alternative options, criteria are determined. Projects are being developed, their feasibility studies are being carried out, and general goals and objectives are being determined while taking into account available resources. The task of economic analysis at this stage is to select the best option.

• 3. Organization and implementation of decisions, issuing commands to the control object to eliminate identified deviations.
• 4. Calculation and control of the implementation of decisions. The actual effectiveness of solutions is analyzed. One of the most important types of decisions is a plan, and economic analysis is a tool for justifying plans, selecting options, assessing the degree of their implementation and the factors that influenced the deviation from the plan.

It is necessary to distinguish between levels of decision making and, accordingly, the distribution of analytical information across these levels (see Fig. 1.6). At all levels of the system, decisions are made that are consistent with available information and production needs.

The enlarged model of the analytical support system (CAO) consists of blocks corresponding to management objects and processes of production and economic activity.

Rice. 1.5.

Rice. 1.6. Levels of Decision Making

Production and economic activities represents the overlay of processes on resources. The input is resources, material and material flows, which, passing through processes, including the production process, come out in the form of results (finished product, profit, financial transactions), completing the old cycle of processes and starting a new one.

In both control and managed systems, blocks of information are allocated in accordance with control objects.

Under control objects resources are understood (means of labor, objects of labor, labor and wages, financial resources) and results (labor product, costs, profits, financial transactions).

Production resources are:

• A) means of labor :
  • - buildings (industrial, residential, etc.),
  • - structures and transmission devices (hydraulic, pipelines, power lines, etc.),
  • - power machines and equipment (heating equipment, complex installations),
  • - working machines (compressor machines, pumps, handling equipment),
  • - vehicles (automobile transport, industrial transport, etc.),
  • - measuring instruments(instruments for electrical and magnetic measurements, optical, light and electron microscopes),
  • - tools and devices (main tools, auxiliary tools);
• b) objects of labor - fuel (solid, liquid); energy (electric, steam, water, compressed air); raw materials and supplies (basic and auxiliary); spare parts for repairs; container; low-value and high-wear items; semi-finished products (purchased);
• V) labor resources - the number of employees of the enterprise by category, age, education, skill level; movement of numbers; working time, its losses; labor productivity in various measures; fund wages, its structure by categories; composition of the wage fund, wage level;
• G) financial resources - cash at the cash desk, on the current account, in other payments; accounts receivable, accounts payable and other funds.

The results of production and economic activities are:

• A) product of labor - finished products and industrial works outsourced; finished products - finished goods; spare parts; cooperative supplies sold outside the main activity; semi-finished products and products of auxiliary workshops to the outside;
• b) production efficiency indicators - cost of production; profit and profitability;
• V) financial operations - a cycle of operations that complete the use of resources at different stages of the circuit. This includes creating your own working capital, use of borrowed funds, accounts payable, formation of various reserves, depreciation charges and targeted financing.

The processes of production and economic activity are:

• A) supply - begins with the purchase of material assets and ends with their entry into production;
• b) production - covers all operations, starting from the moment materials enter production and ending with the receipt of finished products at the enterprise warehouse;
• V) sale - begins with the shipment of finished products and ends with the receipt of revenue to the company’s bank account, which ensures reimbursement of costs and the formation of net income;
• G) distribution - begins from the moment of receipt of revenue and ends with the creation of prerequisites for the resumption of the production process, which are reflected in the distribution of part of the proceeds from sales for reimbursement material costs and replenishment of inventories and are thus completed with the start of a new supply cycle.