Methodology is usually understood as methods, methods and strategies for researching a particular subject. Management accounting is the direction of accounting in a company that informationally supports the management system of its business activities. The subject of management accounting is analysis, accounting and planning necessary to increase the performance of the organization.

Management accounting, along with the budgeting system, production and commercial planning, is an important part of the strategic management of an enterprise, as carefully and competently as possible.

Objects of management accounting:

• expenses of the FRC (financial responsibility centers);
• their income;
• achieved results of their activities.

The objects listed above are divided into:

• production resources that provide the opportunity for the enterprise’s personnel to carry out labor activities, including:
• means of production, including production premises, equipment, etc., their condition and use - fixed assets;
• long-term investment objects, including rental of premises and land, standards, licenses, etc. - intangible assets;
• objects of labor intended for processing using means of labor in the production process - material resources;
• the volume of living labor that the company has, its use in business activities and the results - labor resources.
• Economic processes and their results, which together constitute production activities.

Automation solution:

IMPLEMENTATION MONITOR

ITAN company specialists have completed work on setting up the cash management model for the specifics of HOMAX GROUP. As part of setting up the model, the following work was carried out: DDS analytics and payment priorities were configured. The DDS budget model has been set up. The types of payment transactions and applications are highlighted. The org is set up. structure and routes for approval of payment applications. Levels of access to applications and sections of the DDS budget have been determined. On

The ITAN company and the Baltis company entered into an agreement on the implementation of management accounting based on 1C: Trade Management and ITAN: Management Balance Sheet. The main implementation work has been completed, the system is undergoing trial operation. "Baltis" is a supplier of canned goods from Latvia and wholesale food products.

TEL improves the efficiency of financial management using the ITAN: PROF management balance system. The implementation will be carried out by the TEL IT service. Today the TEL group has its own fiber optic network, which covers the whole of Moscow and the immediate Moscow region, with a total length of over

The Ethan company has completed the stage of trial operation of an automated cash management system at JSC Ostek Enterprise. The system has been put into commercial operation and is functioning stably. All cash movements are reflected in the system, and payment requests are routinely entered and approved. Forecasting payments and creating a payment calendar is carried out

In 2012, the Lendor company acquired the software product “ITAN: Management Balance Sheet” in order to automate the accounting and reporting system according to IFRS. In 2012, the Lendor company acquired the ITAN: Management Balance software product in order to automate the system

The ITAN project team completed a project to automate budgeting using a complex economic planning model in the Podruzhka retail chain. The implementation project was carried out according to the standard project methodology and was completed in 6 months. As a result, the budgeting model was tested and Podruzhka formed a budget for 2013 in the new system. In the future, work is planned to implement the “Cash Management” subsystem

In 2011, we began cooperation with the Edil-Import company. The company had a task to automate management accounting, in connection with which the software product “ITAN: Management Balance Sheet” was purchased. Read more In 2011, we began cooperation with the Edil-Import company. The company had a task to automate management accounting, and therefore acquired software

Specialists of the ITAN company completed the translation and adaptation of the management accounting and budgeting model performed on ITAN: Management Balance Sheet and 1C: Accounting 2.0 to the 3.0 edition of the 1C: Accounting configuration in the Taber Trade company (chain of stores " Girlfriend"). The Podruzhka chain of stores is an active and successful Russian chain of stores.

The ITAN company won the tender for the development and implementation of an information system for corporate financial management in the Terra Auri Group of Companies. The purpose of creating and implementing a corporate financial management information system is to automate the process

In July 2016, Sberbank NPF carried out a planned transition to a new edition of the accounting program: 1C: Accounting 3.0 + 1C: NPF Management 4.0, which includes the “ITAN: Management Balance Sheet” subsystem, this system is used for budgeting,

Company JSC "V.I.P. Service" increased the efficiency of financial management at the enterprise by introducing modern management accounting automation technologies based on the ITAN: Management Balance software. The implementation was carried out by the Customer’s own IT service, with consulting support from ITAN company specialists. Client: JSC “V.I.P. Service" / "V.I.P.

The ITAN project team has completed work on automating budgeting in the Aktion media group. As a result of the project, the formation of income and expense budgets and cash flows in the context of items, central financial districts and projects was automated. The ITAN project team completed work on automating budgeting in the Aktion media group. As a result of the project, the formation of income and expense budgets and traffic flows was automated.

The project team from ITAN completed the main work on automation of management accounting in the Aktion media group. The next stage: launching management accounting into trial operation. Aktion Media Group is the leader of the Russian market of specialized and professional periodicals. Aktion-Media CJSC and the media group's subsidiaries have been producing news for a long time.

The ITAN company and the Regent holding are launching a joint project to automate management accounting, budgeting and cash management. The implementation will be carried out mainly by the IT department of the Regent holding with the participation of ITAN consultants for training and&n

The ITAN company has completed the first stage of work on setting up a management accounting system and developing a property management unit for Voentorg OJSC. The ITAN company has completed the first stage of work on setting up a management accounting system and developing a property management unit

Sberbank NPF has been working fruitfully with the ITAN: Management Balance system since 2013. “ITAN: Management Balance Sheet” has been implemented and is successfully used for the purposes of budgeting, contract management, treasury, and accounting for the location of contracts. Sberbank NPF has been working fruitfully with the “ITAN: Management Balance Sheet” system since 2013. “ITAN: Management Balance Sheet” has been implemented and successfully used for budgetary purposes

Specialists of the ITAN company successfully completed a project to install and automate a financial management system at AKTION-DEVELOPMENT and launched the systems into commercial operation. Specialists of the ITAN company successfully completed a project to install and automate a financial management system at AKTION-DEVELOPMENT and launched systems in production

The ITAN company has completed work on the development of the “Contract Management” subsystem for the tasks of “NPF Sberbank” in accounting for business contracts. The ITAN company has completed work on the development of the “Contract Management” subsystem for the tasks of “NPF Sberbank” in accounting for business contracts

The cooperation of the companies "ITAN" and "Alpen Pharma" began with the implementation of the first test example of accounting according to IFRS of the Customer in the system "ITAN: Management Balance Sheet". The cooperation of the companies "ITAN" and "Alpen Pharma" began with the implementation of the first test example of accounting according to IFRS of the Customer in system "ITAN:U"

The ITAN project team completed a project to automate the generation of management reporting in the Podruzhka retail chain. The implementation project was carried out according to the standard project methodology and was completed in 4 months. As a result, the management reporting system based on “ITAN: PROF Management Balance” has undergone trial operation, and allows you to quickly receive reports such as: OBDR, OBDS, Father

At the beginning of 2013, the Megalex group of companies decided to automate the management accounting system based on the ITAN: Management Balance software product. The main tasks are automation of management accounting, cash management and budgeting. management system

In just 2 months, literally from scratch, our ITAN specialists wrote a subsystem for the 1C: Salary and Personnel Management configuration. Now the system allows for correct allocation of accounting items, with convenient scenario planning of the budget for the year. Additionally, we have included a double check method for the reliability of correct calculations, and therefore for the efficiency of financial management. Employees of STS Eventim ru are already successfully working

Specialists of the ITAN company are implementing a standard management accounting model of the ITAN: Management Balance subsystem for the 1C: Trade Management 10.3 configuration in the TelecomInvest company. Specialists of the ITAN company began to carry out joint work with the Customer on the implementation of a standard model of management accounting of the ITAN: Management BA subsystem

The Digimarket company acquired the software product ITAN: Management Balance Sheet in 2008 in order to automate management accounting in 1C: Trade Management. Read moreThe Digimarket company acquired the software product ITAN: Management Balance Sheet in 2008 in order to automate management

ITAN specialists have completed work on automating cash management and transferring accounting to a single database for the VIKIMART company. During the implementation project, the following work was completed: A technical specification was written for the rules for converting 4 databases “1C: Accounting”

The ITAN company configured and finalized the cash management system for the Terra Auri holding. The following settings have been made to the projects: “ITAN: Management Balance” system in “1C: Accounting 3.0” of the Customer. A cash flow budget model has been set up. The document “Monthly payment plan of the Central Federal District” has been finalized for the Customer’s business processes. Types of applications and routes for their approval have been configured. Payment reports have been improved

The ITAN design department has completed the refinement and implementation of the contract management system for the specifics of Terra Auri. During the setup process, the following work was completed: System “ITAN: Management Balance” in “1C: Accounting 3.0” of the Customer. The contract management model has been configured. Improvements were made to fill out accounting documents from contracts. The accounting of primary documents under contracts has been set up. Accounting and planning analytics expanded

Specialists of the ITAN company have completed work on the implementation and configuration of the standard model "Data Consolidation" of the ITAN: Management Balance sheet system and the standard model "Data Consolidation" for 11 information databases of companies included in the banking group CB "Energotransbank" (JSC). Specialists "ITAN" companies have completed work on the implementation and configuration of the standard model "Data Consolidation" of the "ITAN: Management Balance" system and the standard model "Data Consolidation" for 11 information databases of companies, including

The ITAN company and the BI Partner company have entered into a cooperation and partnership agreement. As part of the cooperation, the BI Partner company will promote the ITAN: Management Balance software product. At the moment, negotiations are underway on joint participation in projects to automate management accounting in several companies, based on software

The Avtobau company turned to the specialists of the ITAN company on a recommendation to solve the problems of creating accurate and prompt management reporting. The Avtobau company turned to the ITAN company specialists on a recommendation to solve the problems of creating an accurate and prompt management

The Millhouse company has already implemented a standard IFRS model for generating IFRS reporting in USD. The Millhouse company has already implemented a standard IFRS model for generating IFRS reporting in USD. Due to a different functional currency from the regulated IFRS, discrepancies in the amounts arising in the application of the provisions under IFRS arose in accounting. To solve this problem

Automation of budgeting and treasury in the consulting company "Redl and Partners" based on "ITAN: PROF Management Balance" A budgeting subsystem has been introduced for planning and controlling income and expenses. The cash management subsystem is undergoing trial operation. Redl and Partners is a multidisciplinary consulting company specializing in providing professional

The ITAN company won the tender for “Treasury automation and transfer of accounting to a single database” held by the VIKIMART company. The accounting system is based on the “1C: Integrated Automation” configuration, with the “ITAN: Management” subsystem introduced into it

ITAN company specialists have completed work on setting up the management accounting system to suit the specifics of the Terra Auri company. As part of the project, the following settings were made: The “ITAN: Management Balance” system in the Customer’s “1C: Accounting 3.0”. The chart of accounts for management accounting has been set up. The management accounting analytics has been set up (6 features: CFS, CZ, Project, Article, Counterparty, Agreement), and the rules for filling it out. The correspondence between the RBSU and ex. accounts has been completed. accounting. Nastro

The Omsan Logistics company began cooperating with us in mid-2011. The main task was to automate the accounting and reporting system according to IFRS. Read more The Omsan Logistics company began cooperating with us in mid-2011. The main task was to automate the accounting and reporting system according to IFRS. The company's management decided to automate IFRS based on the ITAN: Management Balance software product, using

The ITAN company won the tender for automation of the financial module in the Vipservice holding. The ITAN company won the tender for the automation of the financial module in the Vipservice holding. Within the framework of the “Financial Module” project, the following functional blocks will be introduced: Management accounting Budgeting&

ITAN company specialists implemented a test example of accounting for business contracts in the ITAN: Management Balance system with integration with the existing budgeting, management accounting and cash management system in the Aktion group of companies. As a result of the test analysis, work is planned to implement the “Contract Management” subsystem. Aktion-Development is a dynamically developing company in the commercial real estate market. She owns several

The management of the Kholodilnik.ru company decided to introduce budgeting and cash management subsystems based on the ITAN: Management Balance system. The implementation will be carried out by Kholodilnik.ru specialists based on standard models of the ITAN company. Kholodilnik.RU is a Russian online store specializing in the sale of all types of household appliances of domestic and foreign production. Project open

The ITAN company has completed the implementation of a standard IFRS model of the ITAN: Management Balance Sheet subsystem in the QUEENGROUP company. The IFRS model was installed in the working database "1C: Accounting 8", user training was conducted, and initial balances were entered. "QUEENGROUP" is a successful Russian company operating in the field of wholesale sales of cars, transport services, car parts and accessories.

To automate accounting in production, the subsystem "ITAN: Production Accounting" was recommended, which is built into the existing configuration in "Textime" "1C: Trade Management 10.3 + ITAN: Management Balance", and solves the problems of production accounting and cost calculation. Company "Textime" " works successfully with the configuration " ITAN: Up

IMPLEMENTATION OF MANAGEMENT ACCOUNTING AND “ITAN: MANAGEMENT BALANCE” IN “SUMOTORI GC” The independent implementation of the “ITAN: MANAGEMENT BALANCE” system in “SUMOTORI GC” has been successfully completed. Tasks of automation of financial accounting of Sumotori Group: Automation of the process of preparing individual and consolidated financial statements based on

Sberbank NPFs use ITAN: Management Balance Sheet for budgeting, contract management and treasury purposes. The accounting service needed a tool to record the location of contracts. more details Sberbank APFs use “ITAN: Management Balance Sheet” for budgeting, contract management and treasury purposes. The accounting department needed a tool

The implementation of an automated accounting and reporting system in accordance with IFRS was carried out using the standard project methodology. The project lasted 4 months, as a result, employees prepared reports for 2013 in a new program. The implementation of an automated accounting and reporting system in accordance with IFRS was carried out using the standard project methodology. The project lasted 4 months, resulting in reporting for 2013

The ITAN company's implementation department has completed a project to implement and configure the "Budgeting" subsystem of the "ITAN: Management Balance" configuration to automate PL budgeting and generate Plan-fact reporting for STS Eventim.Ru. The ITAN company's implementation department has completed a project to implementation and configuration of the “Budgeting” subsystem of the “ITAN: Management Balance” configuration to automate PL budgeting and form

In October 2015, the management of NTZ Volkhov decided to introduce an automated system from the ITAN company. Read more. The financial department of NTZ Volkhov has long considered the ITAN: Management Balance system as a good option for solving the problems of auto

Specialists from the ITAN project team have completed a project to implement an automated budgeting system in the Podruzhka retail chain. Specialists of the ITAN project team have completed a project to implement an automated budgeting system in retail

Start of a joint project to automate management accounting in the Museum company based on “ITAN: Management Balance”. Integration of the management system is planned to be carried out with 1C: Trade and Warehouse 7.7. The main activities of the Museum company are tea and coffee for enterprises in the HoReCa segment.

The ITAN company won the competition to automate the management accounting system in the Yellow, Black and White holding. More details. The ITAN company won the competition to automate the management accounting system in the Yellow, Black and White holding. The management of Yellow, Black and White Group of Companies was looking for a solution on the market that could solve the following tasks in a short time: Load accounting data from current 1C systems. Implement complex meth

Ochakovsky Concrete Concrete Plant is introducing modern management accounting automation technologies based on ITAN: PROF Management Balance Sheet. The implementation is planned by our own IT service. The history of the Ochakovsky Concrete Products Plant began in 1990, when an independent enterprise was formed on the basis of workshop No. 3 “Reinforced Concrete Products-10”. From a small company, to a price list

The IT department of Management Company Raiffeisen Capital has started the process of transferring the company's existing 1C: Accounting 2.0 to 1C: Accounting 3.0. more detailsThe IT department of Management Company Raiffeisen Capital has started the process of transferring the company’s existing “1C: Accounting 2.0” to “1C: Accounting 3.0”. In this regard, in order to maintain the current accounting system according to IFRS based on “ITAN: Management Balance Sheet”, it also needed to be updated. But at the same time keep

The ITAN implementation team began work on automating operational cash management in the Aktion group of companies. The implementation will be carried out according to the methodology of a standard project, guaranteeing successful implementation. The ITAN implementation team has begun work on automating operational cash management in the Aktion group of companies. The implementation will be carried out according to the standard project methodology, gar

In 2104, the PLPC company decided to automate the management accounting system based on the ITAN software product: Management Balance. The main tasks are the automation of cash management, budgeting and document regulations. The management accounting system is planned to be built on the existing standard configuration “1C: Manufacturing Enterprise Management 1.3” with the introduction of the “ITAN: Management Balance Sheet 2.4” configuration into it. The implementation will be completed

Implementation of an automated system The implementation will take place according to the standard project methodology, with a preliminary examination of the methodology for transforming RAS data into IFRS, and its subsequent description in the “ITAN: Management Balance Sheet” system. Synovate Comcon is part of the international research network Ipsos, one of the top three in the global market. Globally, Ipsos is represented in 80 countries. In Russia Synovate Comcon and

As part of the project to automate financial management by ITAN, the first stage has been completed - automation of mutual settlements in management accounting. Next, it is planned to refine operational accounting, comprehensive implementation of management accounting, budgeting and treasury. "Ali

The Ethan company has begun work on implementing a standard management accounting model of the “ITAN: Management Balance” subsystem for the “1C: Trade Management” configuration in the “Red Triangle” trading house. Trading House "Red Triangle" offers a wide range of rubber-fabric conveyor belts (conveyor belts), as well as other rubber products (sleeves,

The ITAN company has begun work on the implementation of a standard management accounting model of the ITAN: Management Balance subsystem for the 1C: Trade Management 11.1 configuration in the AMARE company. The ITAN company has begun work on the implementation of a standard management accounting model of the ITAN: Managerial Balance subsystem "for configuration "1C: Management torus

The accounting department of Sberbank NPF turned to ITAN to solve the problems of creating a complex balance sheet “Calculation of own funds”. Read more. The accounting department of Sberbank NPF turned to ITAN to solve the problems of creating a complex balance sheet “Calculation of own funds”. There was a report

01/20/2016. Standard implementation of management accounting in Maguros More details. Cooperation with the Maguros company began with the implementation of a test example by ITAN specialists according to the Customer’s data. After implementing the test example, the management of the Maguros company made the final decision to implement the ITAN: Management Balance software. The Maguros company will solve problems

Specialists of the ITAN company have completed work on setting up the ITAN: Management Balance system in terms of maintaining management accounting in accordance with the accounting policy of HOMAX GROUP. The product “ITAN: Management Balance” is integrated into the work base “1C: Manufacturing Enterprise Management”. As part of setting up the control model

The concept and the need to highlight this type of accounting appeared in 1972 in America. Management accounting today is developing everywhere; it is designed to collect, register, summarize and present to management complete information about business activities.

Based on the data received in the reports, the heads of various departments plan work, monitor the implementation of plans and make important strategic decisions.

What are the primary objectives of management accounting?

Typically the following tasks are distinguished:

• accounting for the availability and movement of all available resources, providing complete information about them to the organization’s managers;
• accounting of receipts and expenditures, detection of deviations from established standards, for individual divisions and for the enterprise as a whole;
• calculation of indicators of the actual cost of goods, detection of deviations from standards and plans;
• conducting analysis and monitoring financial and economic activities, plans for its further development;
• forecasting likely external impacts based on an analysis of past years and the general state of the country’s economy;
• provision of reports on financial results related to the introduction of new technologies, sales of products, etc.;
• providing reporting on all areas of activity to senior management, on the basis of which further decisions are made.

From the above, it is clear that management accounting covers all the economic information of an enterprise, from tax accounting data, audit materials to reports from specialists regarding the production and sale of goods and services. Properly organized management leads to good performance in all parts of the company.

Management accounting methods as necessary tools

To carry out all the tasks facing personnel in collecting, processing, analyzing and providing useful information to management about the results of business activities, a wide range of different methods are used.

The following management accounting methods are distinguished:

• documentation, all primary documents are the main source of data for management accounting;
• inventory– a method that helps determine the current state of economic objects;
• classification collected information for making management decisions;
• control accounts, records of transactions for a certain period that help verify the accuracy of financial accounting;
• planning, a constant process that correlates the organization’s capabilities with the conditions offered by the market;
• rationing- calculation of standards for cost regulation and their transformation into the final product;
• setting a limit on material costs;
• activity analysis is an important accounting method, since it allows you to identify the causes of deviations;
• control– a process to eliminate all identified deficiencies.

Using the double entry method in management accounting

Not a single enterprise can manage its activities without maintaining accounting records that reflect its financial condition. Management accounting is closely related to it using the double entry method and the information obtained in reports.

All transactions involving the movement of material assets are reflected in accounts; the basis for recording is primary documents. In this case, each operation, according to the double entry rule, is reflected in the debit of one account and in the credit of another for the same amount.

ABC method in management accounting

As is known, costs are divided into direct and indirect; the profitability of both a separate type of product and the activity as a whole depends on their correct accounting and distribution of goods (services).

Quite popular today is the one developed in the 80s. ABC (activity based costing) cost accounting method, a feature of which is a different distribution of overhead costs, i.e., specific operations and processes that require additional costs are determined. Such accurate information helps managers make decisions about increasing the production of profitable goods or abandoning unprofitable ones.

Pricing Methods

When setting the selling price for a product (work), the main role is played by cost calculation, which is calculated using one of the following methods:

• absorption costing, according to this method, costs are distributed between the balances in the warehouse and the goods sold;
• direct costing, here costs are divided into fixed and variable, and the constants are fully attributed to the sold product (service).

Basically, organizations use direct costing, taking into account and planning only variable costs, it becomes much easier to control and manage production costs, and costs become transparent due to a significant reduction in items.

Introduction

1. Fundamentals of management accounting

1.1 Essence, principles and functions of management accounting

1.2 Subject and structure of management accounting

1.3 Management accounting methods

2. Management and financial accounting, their interaction and differences

2.1 Comparative characteristics of management and financial accounting

2.2 Place of management accounting in the enterprise information system

Conclusion

List of used literature

Introduction

There is no consensus among economists about the essence, role and purpose of management accounting, its place in the enterprise management system, which complicates the process of introducing management accounting into the economic practice of enterprises.

Today, in the field of managing costs and financial results of an enterprise, there are two main problems. The first is to reorient domestic theory and accumulated experience to solve new problems facing enterprise management in market conditions. The second is the creation of new, non-traditional systems for obtaining information on costs, the use of new approaches to calculating costs, calculating financial results, as well as methods of analysis, control and making management decisions on this basis. In this regard, the study of the management accounting system is of significant interest for Russian enterprises. It is generally accepted that management accounting is a necessary tool for managing an organization, allowing to improve the quality and efficiency of management decisions, maximize the expected result and effectively control the risks of business activities.

Management accounting at most Russian enterprises is not maintained or is very poorly developed. This can mainly be explained by the lack of a unified methodological basis, methodological recommendations for the organization of management accounting in certain sectors of the domestic economy, as well as the period of its formation and development in domestic practice. Meanwhile, at present, domestic enterprises, operating in conditions of competition and the struggle for survival, are experiencing an urgent need to organize an effective management accounting system. So, V.E. Kerimov draws attention to the fact that at the present stage of economic development, the most important task is to improve the production management system based on uniform principles of planning, accounting, evaluation, calculation, analysis and control. In these conditions, the role of management accounting, which is a necessary tool in mobilizing all available reserves for increasing the efficiency of production and economic activities of enterprises, increases immeasurably.

In this regard, the problem of its implementation in domestic practice becomes of paramount importance; there is a need to conduct in-depth research into the economic nature, essence and content of management accounting, and its fundamental theoretical foundations. Today, many managers do not always understand the role of management accounting in the organization and do not clearly understand the goals and objectives of its setting.

The purpose of this coursework is to consider the essence, structure and place of management accounting in the enterprise information system. To achieve this goal, the following tasks are set:

Consider the subject, functions and principles of management accounting;

Study management accounting methods;

Compare financial accounting with management accounting.

1. Fundamentals of management accounting

1.1 Essence, principles and functions of management accounting

In recent years, the term “management accounting” has become very popular, although not everyone understands what it is. Management accounting differs from ordinary accounting (financial) accounting, primarily in that its data is not intended for external users (state, banks, business partners), but for internal “use”. The highest goal of management accounting is to help the manager make the right decisions. Therefore, if a simple (financial) accountant must strictly follow reporting forms and instructions, then a management accounting specialist (accountant-analyst) is free to choose forms, methods and techniques of analysis, the main thing for him is to correctly grasp the essence of the economic processes occurring in the enterprise and give timely advice to the manager. Management accounting is nothing more than a management information support system.

The content of management accounting is determined by management goals and can be changed by decision of the administration, depending on the interests and goals set for the heads of internal departments. Hence, its content consists of two parts: production accounting, intended for internal management, and part of financial accounting, which is used to manage financial activities.

The formation of management accounting occurred on the basis of cost accounting, so its main content is accounting for production costs of current, future and past periods in various classification aspects.

Other important elements that make up the essence of management accounting are the efficiency and analytical nature of information. As part of management accounting, information is collected, grouped, identified, and studied in order to most clearly and accurately reflect the results of the activities of structural divisions and determine the share of participation in the profit of the enterprise. The efficiency of production activities is presented in accounting as a process of comparing actual and standard costs and results from sales of products, works and services.

Establishing the essence of management accounting is facilitated by considering a set of features that characterize it as an integral information and control system of an enterprise: continuity, purposefulness, completeness of information support, practical reflection of the use of objective laws of society, impact on management objects under changing external and internal conditions.

Since management accounting is a component of the overall accounting system, the principles that are formed for financial accounting are also accepted in management accounting. However, the latter generates information for planning, decision-making, strategy development and evaluation of the enterprise's activities. Therefore, the principles of management accounting should be aimed at satisfying the listed objectives. The basic principles of management accounting include:

1. The principle of continuity of activity - is expressed by the absence of intentions to self-liquidate or reduce the scale of production, i.e. the enterprise will develop in the future. This principle directs accountants to create information services for decisions that are long-term in nature, such as: analyzing the competitiveness of product production, supply of raw materials, changes in the range and development of new products, investments, etc.

2. The principle of relevance - manifests itself in any case when choosing an object of observation, the amount of information about this object and the ability to influence management decisions. The quality of information about a particular object of observation is considered from the point of view of its significance, i.e. timeliness.

3. The principle of continuity and multiple use (complexity) - the accounting system is maintained on the basis of collecting, processing and transporting primary accounting data. Information prepared within the framework of management accounting is supported and supplemented by financial accounting data, and vice versa. This principle presupposes a one-time recording of data in primary documents or production calculations and their repeated use in all types of management activities, presentation for decision-making or control.

4. The principle of completeness and analyticality of information - created to carry out the following functions: economic analysis by comparing current results with planned ones, identifying specific factors influencing the results of set goals and the possibilities of achieving them, etc. This principle is manifested through indicators in internal reports.

5. The principle of the normative and budgetary (estimate) method of managing costs, finances, and commercial activities - is used as a tool for planning, control and regulation (planning all areas of activity of departments, calculating the draft budget, calculating plan options and making adjustments, etc.).

6. The principle of logical formation of internal reporting indicators – generalizes reporting indicators based on primary accounting data into the internal communication system. At the zero level, accounting information appears in primary documents, reports of main and auxiliary departments. At the first level, it is grouped in summary documents of the supply department, sales and financial departments, accounting, and warehousing. At subsequent levels, the consolidation and generation of reporting indicators is carried out in the functional departments of the plant management (chief designer, chief technologist, chief mechanic, human resources department, etc.). At the highest level (production and dispatch, planning and economic departments and accounting), information received from structural units is summarized and converted into the result. The content of reports depends on their intended purpose or the position of the manager for whom they are intended.

Taken together, the listed principles form a complete and fairly logical set of models for constructing an accounting system that corresponds and satisfies the requirements of production management accounting.

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

Planning is the process of describing options for action that can be taken in the future. It includes: goal setting; formulation of tasks; finding ways to solve problems to achieve the goal; selection of alternative actions. Here, issues of investment in fixed assets and production stages, in the creation and development of new products, etc. are resolved.

Control - checking the implementation of plans by the head, manager - includes: determining the condition of the object; comparison of actual results with planned ones; revising plans if it becomes clear that they cannot be implemented; identification of deviations from the planned and regulation.

Evaluation is the final process of analyzing the entire decision-making system. In this case, it is determined whether the set goal was achieved (feedback), and the reasons for deviations are clarified: planning deficiencies, a suboptimal set of actions, which led to an increase in the number of operational decisions; non-compliance of the control system with management requirements; choosing the wrong target.

Organizational work – creation of an organizational structure of an enterprise designed for the practical implementation of set goals by departments, divisions, etc.; distribution of responsibilities between performers, etc.

Stimulation is a means of motivating participants in the production process, encouraging them to understand the goals and objectives of the enterprise and make decisions consistent with these goals. In this capacity are estimates and reports on their implementation.

Internal information communication is the exchange of information and reporting that allows you to coordinate the actions of various structural units to achieve the final goal.

Management functions and information that ensures their effectiveness allow us to formulate the functions of management accounting:

· information function – providing information to managers at all levels of management necessary for current planning, control and making operational management decisions in the context of structural divisions, types of activities and market segments;

· feedback – the formation of information as a means of internal communication between management levels and various structural divisions of the same level (i.e. the comparability of planned decisions and actual results);

· control – operational control and assessment of the performance of the enterprise and its internal divisions to determine the profitability of certain types of products and market segments;

· analytical – long-term planning and coordination of enterprise development in the future based on analysis and assessment of the actual results of its activities, optimization of the use of material, labor and financial resources.

1.2 Subject and structure of management accounting

The construction of the structure of management accounting is subject to the chosen concept of its organization and the desire for the complete implementation of management functions, as well as possible directions for improving internal accounting for enterprise management. In any case, the structure is developed taking into account two aspects: methodological and organizational. The methodological aspect involves a combination of the subject and method of management accounting with management functions.

The subject of management accounting is the process of influencing an object (i.e. planning, accounting, analysis, control and motivation of the activities of responsibility centers) in order to organize and coordinate the activities of people to achieve maximum production efficiency. In management accounting, a center of responsibility is understood as a structural unit of an organization, headed by a manager who controls costs, income and funds invested in this segment of the business - an indicator determined for this unit by management.

Group I – production resources that ensure the expedient work of people in the process of economic activity of the organization:

· fixed assets are means of labor (machines, equipment, industrial buildings, etc.), their condition and use;

· intangible assets – objects of long-term investment (right to use land, standards, licenses, trademarks, etc.), their condition and use;

· material resources – objects of labor intended for processing in the production process using means of labor;

· production labor resources – number of employees, their structure, level of qualifications.

Accounting objects of this group are considered in dynamics. Meanwhile, resources are represented by: production stocks in central warehouses, in storerooms of workshops and in areas, warehouses of the production department and in the process of their movement through the stages of the production cycle to the finished product warehouse; means of production, characterizing the availability of production capacity and the readiness of the enterprise for production; the labor resources that the organization currently has, the use of labor resources in the process of expedient activities; the result of labor as a product of the enterprise.

Group II – economic processes and their results, which together constitute the production activities of the organization. This group was formed using a process approach. Its essence lies in the fact that production resources and activities are managed as separate processes. Heterogeneous business transactions, grouped by economic content and belonging to individual processes, represent a type of activity.

The second group of objects includes business operations combined into the following types of activities:

· supply and procurement in the management accounting system is the first stage of production. It reflects the following areas of activity: expansion of wholesale purchases; increasing the production volume of individual products; choosing a procurement method (produce yourself or purchase from a supplier); efficiency of investment in the working capital of the enterprise and capital investments of its supply and procurement units.

Information on costs is collected and summarized by type of work and warehouses, prices for the purchase of materials, the cost of manufacturing semi-finished products, and the assessment of material resources issued for production. A special role is given to the preparation of cost estimates for the processes: acquisition, loading and unloading, sorting and quality assessment, storage, provision of jobs and monitoring the implementation of estimates.

The resulting summary information on supply and procurement activities is used to calculate the critical point of supply volume.

· production – the central link of the management accounting system. Cost information is grouped here by purpose, function and behavior. An important place in production accounting is given to the standardization of costs - material, labor and overhead, as well as methods of reflecting actual and standard costs. In this case, internal accounting is organized as a single process of cost accounting and calculation. In this area of ​​accounting, the cost of products is determined for various management purposes.

· financial and sales – marketing research and operations to create a sales market for products; direct sales operations, including packaging, transportation and other types of work; operations that promote sales growth, starting with product advertising and ending with establishing direct connections with consumers and servicing their products, quality control of products. In this area of ​​accounting, the most profitable product for production is determined, as well as factors influencing the amount of material income, both from the entire volume of production and from individual products. Managers are provided with information to make decisions to maximize short-term profits and develop a product life cycle strategy.

The product life cycle is the period of time from initial research and development costs to the point at which consumer interest in the product subsides. Being late to the market or entering it after competitors can negatively affect the profitability of the proposed product.

· organizational – creation of the organizational structure of the organization, separation of functional departments, services, workshops, sections from the management system; organization of an information system with direct and feedback that meets the requirements of internal communications of connections between structural divisions, different levels of management, corresponding to the functions of planning, control, evaluation of plan implementation, incentives; operations of coordinating the actions of internal performers aimed at achieving the main goal of the enterprise. This accounting section generates summary information on cost centers, responsibility and profitability.

Group III – income and costs characterizing the results of certain business processes. This group of accounting objects is formed in the form of indicators characterizing the result of business operations, and therefore in management accounting they should be reflected simultaneously with the use of resources and the receipt of a product as a result of a set of processes.

Group IV - structural units that allow localizing costs and income at the places of their occurrence or centers of responsibility. For management purposes, taking into account the use of resources and the receipt of products, this information is summarized by the location of costs and semi-finished products. In the traditional approach, overhead costs are always taken into account according to their belonging to certain workshops, areas, etc.

All of the above groups of accounting objects are interconnected and are reflected in a single accounting process.

1.3 Management accounting methods

The management accounting method is a set of various techniques and methods by which enterprise objects are reflected in the management accounting system.

It consists of the following elements: documentation; inventory; assessments; groupings and generalizations; control accounts; rationing, planning, forecast; control and analysis.

Documentation – primary documents and computer storage media that guarantee management accounting a fairly complete reflection of the organization’s production activities. Documentation is necessary to perform control, information and analytical functions of management accounting.

Inventory is a method of determining the actual condition of an object, identifying deviations from accounting data, unaccounted for values, losses, shortages, and theft. Inventory contributes to the safety of material assets, controls their use, and establishes the completeness and reliability of accounting information.

Grouping and generalization is a method that allows you to accumulate and systematize information about an object according to certain characteristics. The main features of the grouping of management accounting objects can be considered: the specifics of production activities, the technological and organizational structure of an economic entity, the organization of management, the target functions of the management system. Grouped information about an object allows you to effectively use it to evaluate performance results and draw the necessary and reasonable conclusions for making operational and strategic decisions.

Control accounts are final accounts where entries are made based on the total amounts of transactions for a given period. The system of control accounts acts as a link between financial and management accounting and makes it possible to establish the completeness and correctness of accounting records.

Planning, regulation and forecast are included in the organization's management system.

Planning is a continuous cyclical process aimed at matching the organization's capabilities and market conditions. It is associated with solving future problems and uses methods for selecting alternative solutions, the directions of which are both general and specific. Planning is only effective when it is based on statistical research and analysis of business results.

Rationing is the process of scientifically based calculation of optimal norms and standards, aimed at ensuring the efficient use of all types of resources and finding ways to most productively convert costs into output. A set of norms and standards constitutes the organization’s normative economy, which covers all areas of its activities. Standard technological indicators link technical and economic planning with operational and production planning even at the stage of technical preparation of production. Planned and standard indicators determine the system of production accounting indicators, which greatly contributes to the comparability of indicators for standardization, planning, accounting for cost standards and deviations from them. Technological standards can be considered as an analytical basis for production accounting, providing it with relevant data on the activities of departments and the level of internal management. Thus, norms express quantitative goals that must be achieved by an enterprise under certain conditions of the internal and external environment.

Analysis - due to its specific features, this element of the management accounting method interacts with almost all its other components. The scope of study includes both the production activities of the entire organization and individual divisions, expressed by economic indicators. The choice of indicators is determined by the goals and capabilities of the management system. In the process of analysis, interdependencies and relationships between departments in fulfilling established planned targets, deviations and reasons that caused changes in results and production efficiency are identified.

Control is the final process of the management system, directing the activities of the enterprise to fulfill previously established tasks, allowing for the detection and elimination of emerging deviations. The basis of the control system is feedback, which provides reliable, necessary and appropriate information for monitoring and regulation.

Limitation is the first stage of control over material costs, based on a system of inventory and cost standards. Limit - establishing the boundaries of delivery, based on the rate of resource expenditure per unit of production established by the technological documentation, and the planned production program for each production unit.

In conclusion, we can say that all elements of the method do not operate in isolation from each other, but in a system of organizing internal economic relations aimed at solving management problems.

2. Management and financial accounting, their interaction and differences

2.1 Comparative characteristics of management and financial accounting

For a comparative description of financial and management accounting, it is necessary to find out the similarities and differences between these accounting subsystems.

Differences:

1. Obligation to keep records:

a) maintaining financial accounting is provided for by law, i.e. Necessarily.

b) maintaining management accounting is optional and entirely depends on the will of management.

2. Purpose of accounting:

a) the purpose of financial accounting is the formation of complete and reliable information about the activities of the organization and its property status, necessary:

To prepare financial statements;

Monitoring the feasibility and legality of business operations and the use of production resources;

Preventing negative results of economic activity and identifying internal reserves to ensure the financial stability of the organization.

b) the purpose of management accounting is the formation and provision to the management personnel of the organization and its structural divisions of the information necessary for planning, monitoring and managing the activities of the organization and its structural divisions.

3. Main users of information:

a) the main users of financial accounting information are external users - government bodies (tax, statistical, treasury, etc.), banks, creditors, investors (including individuals), etc.

b) in management accounting, consumers of information are employees of the management personnel of the organization and its structural divisions, specialists, as well as direct performers, for whom limits and standards are established for relevant expenses.

4. Objects of accounting and reporting:

a) in financial accounting, information is generated and reflected in reporting for the organization as a whole. In some cases, income and expense statements are compiled by industry and activity.

b) in management accounting, information is generated and reporting is compiled for structural units, responsibility centers, types of activities, individual products, new technological solutions and other positions.

5. Accounting methods:

a) in financial accounting, all elements of the accounting method are necessarily used - documentation and inventory, valuation and calculation, accounts and double entry, balance sheet and reporting.

b) in management - the specified elements of accounting can be used, but not necessarily (including documentation and double entry). In addition, quantitative methods are widely used in management accounting (methods of elementary mathematics, mathematical statistics and probability theory, mathematical programming, heuristic methods, etc.).

6. Accounting rules:

a) financial accounting and reporting must be carried out in accordance with generally accepted principles and rules. In Russia, these rules are established by law.

b) in management accounting, accounting rules and reporting are established by the organizations themselves.

7. Meters used:

a) financial accounting uses natural, labor and monetary measures in Russian currency. Transactions in foreign currency are translated into national currency.

b) in management accounting, along with the use of the above-mentioned meters, specific meters of manufactured products and work performed are widely used - machine hour, man hour, etc.

8. Ways to group expenses:

a) in financial accounting, costs are grouped and taken into account without fail according to economic elements:

Material costs;

Labor costs;

Contributions for social needs;

Depreciation;

Other expenses.

b) in management accounting, cost accounting is carried out according to costing items, for example:

Raw materials and supplies;

Returnable waste;

Fuel and energy for technological needs;

Shop expenses;

9. Degree of information accuracy:

a) financial accounting and reporting must reflect reliable, documented information.

b) in management accounting, information is largely of a calculated nature and is often not related to transactions in the accounting accounts; approximate and approximate estimates are allowed. At the same time, for a number of indicators, the administration requires the provision of reliable information.

10. Frequency of reporting:

a) in financial accounting, information is presented for the past reporting period (month, quarter, year).

b) in management accounting, reports are compiled as needed: monthly, weekly, daily, and sometimes immediately. The administration of the enterprise independently determines the composition, timing and frequency of submission of internal reporting. The main principle is expediency and efficiency. 11. Degree of openness of information:

a) financial statements do not constitute a commercial secret. It is open and public.

b) management accounting reporting is usually a trade secret of the enterprise. It is not subject to publication and is confidential.

13. Responsibility for the accuracy and timeliness of submission of accounting and reporting data:

a) in financial accounting, responsibility for the accuracy and timeliness of submission of accounting and reporting data is provided for by law.

b) according to accounting and reporting data of management accounting, liability is usually not provided. At the same time, management accounting data can be the basis for holding a manager accountable for his management decisions or actions.

14. Connection with other disciplines:

a) Financial accounting is based primarily on its own method.

b) management accounting is closely related to other disciplines - microeconomics, finance, economic analysis, mathematical statistics, etc.

Along with the listed differences, financial and management accounting have much in common.

1. The bulk of primary accounting data is used in both financial and management accounting.

2. Cost accounting and calculation of product costs are carried out both in financial and management accounting. (In Russia, the final financial result of an organization’s production activity is determined only by comparing the cost of production and sales revenue.) At the same time, financial accounting determines the cost of all production products and their main types for the organization as a whole. In management accounting, various cost indicators are calculated (for individual production, types, technological solutions, sales zones, etc.).

3. The methods and techniques that together constitute the accounting method (documentation and inventory, valuation and calculation, accounts and double entry, balance sheet and reporting) are used in both financial and management accounting.

However, the most important feature that the two types of accounting have in common is that their information is used to make decisions. Thus, financial accounting data helps investors assess the potential and prospects of the enterprise, the feasibility of investing, and management accounting data is used by managers to solve a wide range of management problems.

2.2 Place of management accounting in the enterprise information system

In modern conditions, when enterprises are given independence in developing their production programs, plans for production and social development, and in determining strategies in the field of pricing policy, the responsibility of managers for the management decisions they make increases significantly. To develop effective and prompt decisions, managers need reliable information about both the production and financial position of the enterprise, which can be presented in the following form:

Economic information consistently and completely reflects the production and economic activities of the enterprise.

Regulatory and reference information serves as a link between other types of economic information. The composition of regulatory and reference information is determined by the type of production, the range and complexity of manufactured products, technology and organization of production, intra-production division of labor, and the level of development of internal economic relations. These features are fundamental for current and scheduling planning, production progress accounting, production cost accounting systems and methods for calculating product costs. This information, specially grouped, represents the normative management of the enterprise.

Planning information contains data for selecting actions that may be taken in the future. The main content of economic planning work includes technical-economic and operational-calendar, strategic and tactical, short- and long-term planning.

Planning consists of forecasts, draft programs and plans, their justification, assessment of the feasibility of implementation and verification of their reality. It includes strategic, tactical, current and calendar production planning and covers the activities of not only the enterprise as a whole, but also all structural divisions.

Strategic planning requires specific information about the external environment, about the relations of the enterprise with other organizations, about its development and economic situation, about the volume and structure of resources required to achieve goals in the medium and long term.

Tactical planning aims to link in time, in directions, stages of development and implementation, specific activities aimed at achieving the strategic goals of the enterprise. Objects can be production facilities, resources, technology, products, costs, etc. Typically, tactical planning is represented by short-term plans for 1-3 years in the form of flexible budgets, in which the indicators of the next year are adjusted quarterly, and the indicators of the following years - every six months or annually. From here, the information should be summarized based on the periods that form the basis of short-term plans.

Current plans are drawn up for a period of up to 1 year and consist of technical, economic and operational calendar plans. They take into account each product, the forecast for its sales volume, the required amount of inventory and production capabilities. Technical and economic planning includes drawing up estimates (budgets) for the enterprise as a whole for a specific period (year). The main goal of the estimate at this level is the coordination of individual plans of structural divisions, ensuring their consistency, which must be carried out through the planning object: the product, the costs of its production, efficiency.

Operational calendar planning covers planned work to clarify, detail and specify the indicators of the production program of the enterprise, individual divisions, and workplaces for short periods (from a month to an hour). A distinctive feature of such planning as the final stage of the entire planning system is that it combines the detailed development of the plan with the economic standards of the enterprise and directly controls the balance of the implementation of the production program. Operational scheduling is an element of production control, includes calendar calculations and methods for constructing a production schedule and can exist in the absence of estimates, budgets, etc. Both parts of current planning are based on the same indicators and economic standards.

Accounting information has common features, principles and objects with normative, reference and economic planning information. Depending on management needs, it provides data for operational, tactical and strategic planning and reflects individual aspects of the enterprise’s production activities during the implementation of the plan in short periods of time, and also ensures the receipt of intermediate and final economic indicators, the interaction of certain types of economic information, and the adequacy of the information system enterprise management system.

Tactical accounting information focuses on data on enterprise assets, capital and liabilities, reflects the facts of economic activity in the movement of resources, their transformation into products, and their sales for the reporting period. It provides material for comparing actually used materials, labor and financial resources with approved norms, standards and estimates.

Strategic information is reflected in accounting in a way that considers commitments, capabilities, costs and controls in relation to progress towards the intended strategic goal. It is based on a forecast of the influence of external and internal operating conditions of the enterprise as a result of assumed obligations for business operations. The purpose of this type of information is to determine the degree of risk in the production of specific products, their sale, changes in prices for products due to the fulfillment or refusal to fulfill accepted circumstances.

Thus, the accounting information system includes elements of standardization, planning and forecasting. They make it possible to expand the informative and regulatory functions of accounting, to provide the necessary connection between the production, technological and economic services of the enterprise that perform forecasting, planning, control, dispatching and other similar work. By including planned and normative data in the accounting system, during information processing it is possible to analyze economic indicators, evaluate and characterize the results of the activities of individual teams, predict trends in these indicators and directions of development of the enterprise.

Reporting information is a set of economic data that contains a comprehensive description of the state, results of production and financial activities of the organization as a whole or its divisions for a certain period. It is interconnected and interdependent with other types of economic information, and its content is determined by users. The purpose of the reporting information is to provide feedback after a certain cycle. This type of information is used to evaluate performance, for planning and forecasting.

Classification of economic information according to the degree of generalization divides it into primary and summary.

Primary information is typical for the lower level of management. It represents the initial data underlying the observation and primary reflection of production operations and economic situations. The characteristic features of primary information are a high degree of detail, significant volume, labor intensity, and differences in the time of occurrence. Primary information is generated both within enterprises and outside it. Information flows arise “from below” - from workplaces in the form of actual data and “from above” - in the form of planned tasks, norms, standards, estimates and other regulatory management orders. In order to satisfy consumer requests, information should be grouped and presented in the form of some kind of reviews, summaries, allowing managers to fulfill their duties.

Summary information is secondary; it is based on primary information and is characterized by a high degree of aggregation, focus, and compliance with the management level. This is a set of economic data reflecting the state and performance results of both the entire enterprise as a whole and its individual divisions. Secondary information is divided into intermediate and effective (final). Interim includes data summarized in reports, on accounting accounts, in accounting registers, and effective includes reporting of internal departments and the enterprise as a whole.

Primary information provides the initial data for financial and management accounting and denotes the “entrance” to the system. Reporting information is an “output” in the form of accounting products.

Financial accounting prepares information for internal and external users, using rules common to all enterprises.

A large amount of primary information does not allow managers to fully comprehend, analyze and use it in their work. Managers must use summaries and other specially grouped information to carry out the responsibilities of managers at different levels of management, which is called management accounting information.

Management accounting is based on operational (primary) information, regardless of its quantitative measurement (for example, customer reviews about product quality). Since most of the information in its primary form does not satisfy the requests of managers, they are more interested in the final data (whether a request for materials is fully satisfied or not, how much is allocated by the enterprise budget for work related to changing the design of a product or developing new products, etc. .P.) .

Consequently, managers use both detailed and summary information in their work.

Conclusion

So, in conclusion, we can say that management accounting plays an important role in enterprise management.

Management reporting has a special place in the system of reporting information on the activities of the organization. Unlike accounting, statistical and tax reporting, intended for both external and internal users, management reporting contains information generated at the request of only internal users.

Scientists also define the essence of management reporting in different ways, however, the existing discrepancies in the terms and formulations used are not fundamental, since all definitions are based on common approaches to the content and purpose of reporting. Taking these approaches into account, management reporting can be defined as a system of detailed and specific information about the property, capital, liabilities, income and expenses of an organization, business processes and their results, internal and external factors that influenced the results achieved, necessary for management personnel to forecast, planning, organization, control and regulation of the activities of an economic entity.

In order for management reporting to contain useful and comprehensive information about the activities of the organization and to be a reliable information base for justifying management decisions, it must meet a number of requirements:

1. The reliability of management reporting can be ensured if the accounting information used for its preparation is generated in full compliance with the rules established by legislative and regulatory acts on accounting.

2. The requirement for completeness of management reporting means that it must provide comprehensive information on the availability and use of labor, material and financial resources, on capital, liabilities, income, expenses and results of the organization’s activities, on the influence of external and internal factors on the results achieved, useful for justifying effective management decisions.

3. The integrity requirement is that the organization must include in management reporting the performance indicators of all branches, representative offices and other divisions (including those allocated to separate balance sheets).

4. For ease of use of management reporting data, the requirement for consistency in the presentation of its indicators from one reporting period to another must be met. The content of management reports and the form of their presentation accepted by an economic entity can be revised only when the type of activity, organizational structure and management system changes, reporting is improved, and the composition of management information is expanded and deepened.

5. The use of management reporting to assess the achieved results of economic activity requires comparability of the reporting indicators presented in it with the data of the plan, estimates (budgets), norms and standards, control points, and with indicators of previous reporting periods. Comparability of reporting indicators of management reporting with data from previous periods is achieved primarily by the invariance of the organization's accounting policy over a long period of time and the consistency of its application from one reporting period to another. In the event of a change in accounting policy, data from previous reporting periods, as well as plans and estimates that are not comparable with the data of the reporting period, are subject to adjustment in accordance with the rules in force in the reporting period. Each significant adjustment to indicators must be disclosed in management reporting, indicating the reasons for this adjustment. At the same time, cost indicators of the volume of production and sales of products (works, services) are presented in management reporting in comparable prices.

6. Management reporting indicators are formed taking into account the requirement of materiality. Indicators are considered significant, without knowledge of which it is impossible to objectively assess the results of an organization’s activities and make effective management decisions. When determining the composition and content of management reporting, it is important to correctly assess the materiality of its indicators, including in the reporting all information useful for justifying management decisions and at the same time not overloading the reporting forms with secondary, insignificant information.

List of used literature

1. Belova E.L. Management accounting in the organization's information system: Textbook. manual.- M.: Modern economics and law, 2007. – 238 p.

2. Management accounting: textbook. for university students studying economics. specialties/ M.A. Vakhrushin. - 5th ed., erased. - Moscow: Omega-L, 2006. – 576 p.

3.. Vakhrushina M.A. Management analysis. - M.: Omega-L, 2004. - 453 p.

4. Vrublevsky N.D. Management Accounting: Textbook. - M.: Accounting, 2007. – 400 p.

5. Ivashkevich V.B. Management Accounting; textbook for universities. - M.: Economist, 2006. – 618 p.

6. Karpova T.P. Management accounting: Textbook for universities. - 2nd ed., revised. and additional - M.: UNITY-DANA, 2005. – 351 p.

7. Kondrakov N.P., Ivanova M.A. Management Accounting: Textbook. - M.: INFRA-M, 2007. – 368 p.

8. Kukukina I.G. Management accounting: Textbook. - M.: Finance and Statistics, 2004. – 400 p.

9. Nikolaeva S.A. Management accounting: Textbook. Benefit. - M.: Institute of Professional Accountants of Russia: Information Agency “IPBR - BINFA”, 2005. – 176 p.

10. Popova L.V. Management accounting. Regulatory framework, tests, conceptual apparatus. -M.: Business and Service, 2008. – 423 p.

11. Rybakova O.V. Management accounting and management planning. - M.: Finance and Statistics, 2005. – 464 p.

12. Suits V.P. Management accounting: textbook - Higher education, 2007. –

13. Management accounting and analysis with practical examples: textbook / L.V. Popova, V.A. Konstantinov, I.A. Maslova, E.Yu. Stepanova - M: Business and Service, 2006. – 224 p.

14. Management accounting: Textbook/ A.D. Sheremet, O.E. Nikolaeva, S.I. Polyakova / Ed. HELL. Sheremet. - 3rd ed., revised. and additional - M.: FBK Publishing House - Press, 2005. – 344 p.

15. Management accounting: Textbook / Edited by A.D. Sheremet. - 2nd ed., rev. - M.: ID FKB - PRESS, 2002. – 512 p.

Management accounting: Textbook / A.D. Sheremet, O.E. Nikolaeva, S.I. Polyakova / Ed. HELL. Sheremet. - 3rd ed., revised. and additional - M.: FBK Publishing House - Press, 2005. – 344 p.

Kondrakov N.P., Ivanova M.A. Management Accounting: Textbook. - M.: INFRA-M, 2007. – 368 p.

Kukukina I.G. Management accounting: Textbook. - M.: Finance and Statistics, 2004. – 400 p.

Rybakova O.V. Management accounting and management planning. - M.: Finance and Statistics, 2005. – 464 p.

Popova L.V. Management accounting. Regulatory framework, tests, conceptual apparatus. -M.: Business and Service, 2008. – 423 p.

Karpova T.P. Management accounting: Textbook for universities. - 2nd ed., revised. and additional - M.: UNITY-DANA, 2005. – 351 p.

Management accounting: textbook. for university students studying economics. specialties/ M.A. Vakhrushin. - 5th ed., erased. - Moscow: Omega-L, 2006. – 576 p.

Ivashkevich V.B. Management Accounting; textbook for universities. - M.: Economist, 2006. – 618 p.

Management accounting and analysis with practical examples: textbook / L.V. Popova, V.A. Konstantinov, I.A. Maslova, E.Yu. Stepanova - M: Business and Service, 2006. – 224 p.

Vrublevsky N.D. Management Accounting: Textbook. - M.: Accounting, 2007. – 400 p.

Belova E.L. Management accounting in the information system of an organization: Textbook. allowance.- M.: Modern economics and law, 2007. – 238 p.

Management accounting: Textbook / Edited by A.D. Sheremet. - 2nd ed., rev. - M.: ID FKB - PRESS, 2002. – 512 p.

Nikolaeva S.A. Management accounting: Textbook. Benefit. - M.: Institute of Professional Accountants of Russia: Information Agency “IPBR - BINFA”, 2005. – 176 p.

Vakhrushina M.A. Management analysis. - M.: Omega-L, 2004. - 453 p.

Suits V.P. Management accounting: textbook - Higher education, 2007. – 371 p.

Let's consider one of the methods for organizing management accounting at an enterprise, proposed by the Exclusive Consulting company.

The successful implementation of any management decision is achieved in the presence of information and organizational support created in the management accounting system. Each of the management levels corresponds to certain types (types) of management decisions made, and, as a consequence, a certain type and level of information necessary to develop a solution.

Management is an information process.

The basis of management is management decisions made at different levels of management: higher, middle and lower (see Figure 5).

The main function of management accounting is to provide all levels of the organizational structure of an enterprise with relevant information for the development and adoption of management decisions, as well as providing them with information to effectively perform the functions of the management process.

Management decisions can be grouped according to methods of information preparation:

• - by goal setting (tactical, strategic and operational);
• - by time intervals during which the set goals and objectives are achieved:
• - long-term - an interval of 3-5 or more years, strategic goals are achieved;
• - current - interval 1-12 months, tactical goals and objectives are achieved;
• - short-term or operational - interval hour, shift, day, week, decade, etc.);
• - according to the frequency of specialization (decisions on the volume of production and sales, choice of production program, pricing, dissolution of a segment, etc.

Fig. 5. Levels of management of an industrial enterprise.

Let us give an example of the classification of types of management decisions (see Table 1).

Strategic management decisions are fundamental decisions, are of particular importance for the development of the organization, are aimed at its future and are associated with significant uncertainty due to the influence of the uncontrolled external environment. They are accepted by the highest level of management (see Figure 6), require special responsibility, as they involve significant resources and can have serious long-term consequences for the organization.

Fig. 6. Methodology for organizing a management accounting system.

Types of management decisions.

The methodology for organizing management accounting at an enterprise, discussed in this section, already contains a risk management system in the form of strict organizational and information regulation of all functions of each link of the business process. This approach to management accounting can be used as a tool for effective economic activity of an enterprise and as a means of assessing the quality of management.

The result of a strategic management decision most often depends more on the quality of the decision than on the speed of its adoption. They have a long-term effect and are taken relatively rarely. They are the basis for making tactical and operational decisions.

Strategic management accounting should be used to prepare information for strategic decisions.

Tactical and operational decisions differ from strategic ones in that they are made in a more specific environment and are aimed at the tasks of the present, and not at the future (although they can also have an impact on the future of the enterprise). They are accepted by middle and lower level managers of the organization, are situational in nature, act in the short term, depend on the assortment policy adopted as a result of strategic planning, the management structure of the organization, the structure of production capacities, etc.

To develop and make operational and tactical management decisions, it is necessary to organize primary accounting and operational analysis of the execution of production programs, supply and sales plans, data on deviations by responsibility centers, etc.

The information content of management accounting for the purposes of tactical and operational management is divided into functional components:

• 1. management accounting of supply and procurement activities;
• 2. management accounting of production activities;
• 3. management accounting of financial and sales activities;
• 4. management accounting of organizational activities.

For the most part, information from the present and past periods of the organization’s activities is needed to make operational and tactical decisions.

Management accounting methods.

When setting up (organizing) management accounting at an enterprise, it is necessary to take into account the influence of significant management characteristics: functions, processes, management levels, etc. The level of management - strategic, tactical or operational - determines the goals and, accordingly, the choice of management accounting tools.

The methodology we are considering for organizing a management accounting system is 2-level:

• Level 1: methodology for organizing strategic management accounting;
• Level 2: methodology for organizing a regular management accounting system.

These methods are different in organizational, methodological and technical aspects.

When organizing strategic management accounting:

b information support is formed for the development of strategic management decisions;

The purpose of the organization is to reduce the risk of making erroneous

b strategic management decisions and reducing possible negative consequences of undesirable developments during their implementation;

b more forecast information is used than information about

ь past and present in the economic activities of an economic entity;

b more external than internal information is used regarding the enterprise;

b methods of economic and mathematical modeling are used,

b mathematical statistics, functional analysis, methods of expert assessments.

When organizing a system of regular management accounting:

b the generated information support is focused on the development and adoption of operational and tactical decisions, as well as for the effective performance of management functions: control, organization, motivation, etc.;

b more information is used about the past and present activities of the economic entity;

b more internal than external information about the enterprise is used;

b elements of the accounting method, planning (budgeting) methods, and methods of economic and financial analysis are used.

When using this methodology in a company, one should be guided by the principles of responsibility, controllability, reliability, interdependence, and relevance.

Table 1

The set of various techniques and methods by which management accounting objects are reflected in the enterprise information system is called the management accounting method.

In management accounting, which is a subsystem of accounting, first of all, elements of the latter method are used: accounts and double entry, inventory and documentation, balance sheet summary and reporting. However, unlike financial accounting, where the procedure for applying these methods is defined by law, and the management accounting system, they become a management tool, subject to their multivariate use. For example, property valuation in the management accounting system can be carried out according to investment, market, insurance, book and liquidation values. The choice of one or another evaluation method in the management accounting system depends on the tasks facing the manager. It is known, for example, that an undervaluation of fixed assets leads to a decrease in property tax while an increase in income tax. Consequently, when deciding on the discounting of fixed assets, the manager must evaluate which ratio of these two taxes is more beneficial for the enterprise. An increase in the value of fixed assets leads to an increase in equity capital, an improvement in financial stability indicators, but the profitability of production decreases. Conversely, undervaluation of fixed assets increases profitability. In addition, in organizations that use a cost-based pricing mechanism, the consequence of an undervaluation of fixed assets is a decrease in the total cost of production, its price and, possibly, an increase in the organization's positive cash flow.

In addition to accounting methods, management accounting uses a set of statistical methods, economic analysis, as well as economic and mathematical methods. The possibilities of using statistical methods for forecasting purposes, deeply studied by a number of domestic authors, have long been successfully used in the economic practice of domestic enterprises. In the conditions of anti-crisis management of production and economic activities of organizations, one of the leading sections of comprehensive economic analysis - parametric analysis - acquires particular relevance.

With the development of information technologies, various intelligent systems are becoming increasingly in demand, allowing, for example, to analyze the results of the financial and economic activities of an organization, assess its financial condition, carry out examination of investment projects, manage business processes (purchases, sales, etc.), model their. Existing scientific developments in this area should also find wide practical application in management accounting.

The development of information technology makes it possible, when carrying out management accounting, to use the results of research in the field of constructing simulation models capable of solving poorly structured problems. Simulation modeling provides the opportunity to experiment with production and financial processes (existing or proposed) in cases where doing this on a real object is either impossible or impractical. In the process of building a simulation model, regression and correlation types of analysis can be used. The scientific results available in this area will be in demand in management accounting.

Thus, all the variety of methods discussed above, integrated into a single system, allows management accounting to effectively solve the problems facing it - both retrospective, current, and forecast.

Principle (from Latin principium - basis, beginning) is the basic, starting position of any theory or teaching. It is necessary to study the principles of management accounting taking into account two circumstances:

the place occupied by management accounting in the general accounting system;

goal realized by the management accounting system.

Since management accounting is a subsystem of accounting, it objectively uses a number of the most important accounting principles (requirements, rules) - efficiency and timeliness of the information provided, its comparability, etc. The most important goal of management accounting is the generation of reports specially prepared for managers at various levels of management (as opposed to financial accounting, which summarizes information based on the use of general accounting rules). This creates the preconditions for:

more effective implementation of these accounting principles in the management accounting system;

management accounting uses a number of its own principles that are not characteristic of financial accounting.

In Table 1 we consider a number of principles not used by the financial accounting system.

Along with this, management accounting has a number of its own principles that are not used by the financial accounting system. Their list and contents are presented in table. 1 shows that the principles inherent in management accounting allow it to solve a set of interrelated problems:

operational accounting, analysis, control, planning and forecasting of the activities of business segments (at CJSC Irtyshskoye, this control and planning of the activities of segments is carried out by managers - economists);

creating motivational mechanisms that allow harmonizing the interests and goals of business segments with the tactical and strategic goals of the organization.

This, in turn, makes it possible to realize the main goal of management accounting: to provide information support in making effective management decisions, ultimately aimed at maximizing the organization’s profit while preserving its capital.

Table 1. Principles of management accounting

Specific methods of management accounting include: planning, rationing, budgeting, variance analysis, a system of control accounts and some others.

Planning is a decision-making process within which information about the past financial and production activities of an economic entity is analyzed, potential resources are assessed and the enterprise's goals for the future are developed, as well as the priority of solving problems to achieve them.

Analysis of deviations of actual costs and obtained financial results from planned indicators is carried out on the basis of identifying the reasons that caused these deviations.

Control accounts are final accounts that act as a link between financial and management accounting. Entries in these accounts are made based on the total amounts of transactions for the reporting period, systematized according to a certain criterion in the accumulative sheet.