The role of education in the social mobility of man. Professional mobility
The role of management accounting in the development of a modern organization
V. G. Shirobokov,
doctor of Economics, Professor, Head of Accounting and Audit Department
E-mail: [Email Protected] Voronezh State Agrarian University
A. N. Ivashchenko,
graduate student, Assistant Accounting Department and Audit E-Mail: [Email Protected] Belgorod state University
The article presents the goals and objectives of management accounting, the prerequisites for its occurrence and formation, and also determined its role in the development of a modern organization.
Keywords: management accounting, organization management, management decisions, managerial reporting, cost, products, income, expenses, responsibility centers.
Due to the development of market relations, there was a need to create such an information system that would have formed information for analysis, selection and justification of decisions, operational management of the Organization. Such a system has become managerial accounting, the data of which is intended only for internal users.
Recently, the interest of the leaders of the highest and secondary service to managerial accounting, its implementation and development has increased. Management accounting serves as a means of managing an organization that allows you to increase not only the quality and efficiency of information received and received management decisions, but also maximize the result of activities, control the risks, to make forecasts of development for the short-term and long-term perspective.
The emergence and development of management accounting is associated with the period of improving the accounting, in which the costs and revenues of the organization were planned, planning was distributed not only on the centers of responsibility, but also on
organization as a whole. The process of developing management accounting was held in several stages. At the first stage, such an accounting system was formed, under which the possibility of establishing rules and cost standards, determining deviations of actual data from regulatory indicators. During the second stage of the development of management accounting, a system of variable costs was developed, the concept of "profitability threshold" was introduced, which allows to see the dependence between production and costs. Further development of management accounting is characterized by the strengthening of the role of strategic planning and management, the use of economic and mathematical planning methods, using electronically computer equipmentallowing you to solve new and not available tasks.
In economic literature, there are various approaches to determine the content and goals of management accounting.
Management accounting is part of the accounting (subsystem) of accounting, which ensures the management of the organization necessary for planning, management and control economic activity . Management Accounting is an information system designed to prepare the internal (management) reporting submitted by domestic users to make them managers.
Management accounting is an independent direction of accounting of the organization,
providing information support for the entrepreneurial management system.
According to Ch. Horringrena and J. Phoster, management accounting is "identification, measurement, collecting, systematization, analysis, decomposition, interpretation and transmission of information necessary for managing any objects."
K. Drury under management accounting understands "providing information to persons in the organization itself, on the basis of which they can make decisions and improve the efficiency and performance of current operations."
In existing managerial accounting definitions, its functions are reflected, the actions are listed and disclosed differences from financial accounting. General for all approaches is that management accounting represents a part of accounting, which includes the functions of planning, control, management and provides management personnel with the necessary information for the adoption of operational management decisions and contributes to achieving the tasks.
O. D. Kaverin gives the most complete definition. Management accounting, as the author writes, is an "information system that provides, measuring, systematization, analysis and transmission of data necessary for managing enterprises and systematic or problematic, operational, tactical and strategic management solutions."
As an independent system, management accounting was formed in the mid-1950-hgg. I was thinking time solved the cost of accounting for costs and calculation of cost, internal planning, the preparation of internal reporting, planning and control of the activities of units and the organization as a whole. The ultimate goal of management accounting is to prompt management reporting and its submission to internal users of the Organization for the adoption of optimal management decisions. In addition, internal reporting allows you to control the use of resources, fulfilling the obligations and the monetary motion of the organization.
The establishment of management accounting was due to the calculation accounting, and therefore its main content is consistent with the cost of the production of future and past periods in various classification aspects.
The most important point that is celebrated by all the authors in determining the role of management accounting is the analyticalness of information. As part of management accounting, information is collected, grouping, identified, is studied in order to the target and reliable reflection of the results of the structural divisions and determining the share in obtaining the profit of the enterprise. The effectiveness of industrial activities is presented in accounting as a process of comparing actual and standard costs and results from production costs.
Strengthening the role of management accounting in a modern organization also contributes to the consideration of the set of features characterizing it as a holistic information and control system of the enterprise. This is continuity, focus, fullness of information support, impact on control objects with changing external and internal conditions.
Thus, the essence and role of management accounting can be defined as an integrated system for accounting for costs and income, rationing, planning, control and analysis, which systematizes information for operational management decisions and coordinating the problems of the future development of the enterprise. In addition, the essence of management accounting determine its principles, functions and objectives. The basic principles of management accounting, according to O. D. Cavery, are responsibility, handling, reliability, interdependence, relevance.
Professor T. E. Gwarlini leads a more detailed list of principles: the continuity of the activities of the enterprise; use of uniform for planning and accounting units of measurement; assessment of the results of the activities of the enterprise divisions; continuity and multipleness of the use of primary and interim information for management purposes; application of the budget method of managing costs, finance, commercial activities; Completeness and analyticality, frequency.
This list can be supplemented, including the efficiency of information presentation, its usefulness and confidentiality; flexibility, forecastness and efficiency of management accounting system; Principles of delegation of responsibility and motivation of performers, controlling internal reporting indicators.
Thus, in contrast to accounting financial accounting, based on the principles of double recording, isolation of the enterprise, integrity, continuity of activity, etc., accounting management accounting is focused on general principles. This is due to the fact that, within the framework of this accounting, approximate estimates and indicative indicators are possible in order to more quickly submit information to the management apparatus of the enterprise.
The organization of management accounting in the enterprise should ensure the distribution of tasks facing the managerial link between all control levels. The distribution must be organized in such a way that each Contractor must be responsible for solving a certain part of the specified tasks. What tasks are before managerial accounting? First, providing information for monitoring compliance with the feasibility of economic operations, using all types of resources in accordance with the norms. Secondly, the prevention of the negative results of the economic activity of the organization. Thirdly, the identification of intra-economic reserves to ensure the financial sustainability of the organization. You can expand the list of management accounting tasks, including accounting for the presence and movement of resources; accounting costs, income and deviations on them from established norms; calculation of various indicators of the actual cost of production; determination of financial results of structural divisions; control, analysis and planning of the financial and economic activities of the organization as a whole and its structural units; forecasting and estimating the forecast; Compilation and submission of management reporting.
The tasks of management accounting are directly related to its ultimate goal, namely with the preparation of the internal reporting of the organization. After all, it is precisely in it that indicators of all types of costs, their deviations from standards, the amount of costs by product types, financial results of structural divisions.
business. The second is the formation of information necessary for managing units.
Deciding with definitions, targets, objectives, principles and functions of management accounting, we formulate its essence and concept. Management accounting is part of the accounting, collection, measurement, preparation, processing and analysis of the necessary financial information in order to study it and providing interested internally users for planning, assessment and management of the organization, to ensure optimal use of resources, the completeness of their accounting , operational and qualitative compilation of internal reporting, making managers.
Depending on the purpose of the development of the organization, ways to achieve it, the information needs of the management of management accounting system in various organizations has its own characteristics. Among the main factors affecting the features of building a management accounting system, you can call the following:
Features of the regulatory and legal regulation of the organization's activities;
Nature of activity;
Scale activity;
Organizational structure;
Internal standards of activity.
The management accounting system includes the following main elements: responsibility centers; controlled indicators; primary management accounting documents; accounting registers for data grouping; forms of managerial reporting; Accounting procedures for collecting, processing and presenting information to users.
The organization of accounting for the centers of responsibility allows you to measure the results of activities, quickly monitor the deviations of the actual values \u200b\u200bof the indicators from the regulatory and detect their causes. In order for management accounting data to be formed purposefully, it is necessary to clearly determine the composition of the controlled indicators on the responsibility centers.
Accountants in various levels leading management accounting, participate in the adoption of strategic, tactical and operational solutions. To perform the tasks set, they establish and support methods and technology for providing management information in accordance with certain requirements. In addition, their responsibilities include:
Planning - provision of current and forecast information, setting goals, control of their achievement;
Evaluation - provision of information on the impact on the financial and economic activities of certain events and phenomena, participation in the choice of optimal solutions;
Monitoring - ensuring the integrity of information regarding the activities of the organization as a whole and its structural divisions;
Ensuring the accuracy of reporting is to participate in the development of principles and methods of accounting, based on reliable internal statements.
The most important requirement for the effective functioning of the management accounting system in the organization is its regulation. However, at present, management accounting in Russia is not regulated by regulatory acts. In the process of setting management accounting, in parallel with the approval of the organization's accounting policy, it is necessary to develop a position on management accounting and reporting. It should be reflected:
Goals and objectives of the management accounting system, basic principles its construction, basic concepts;
Bibliography
Description of the structure of the responsibility centers;
Composition of controlled indicators on the centers of responsibility and the algorithm of their determination;
Forms of primary documents and reporting documents;
Procedures for the preparation and processing of primary documents;
Chart document management management accounting.
The main criterion for the effectiveness of the system is the effective management of financial and human resources, management accounting of this necessary mechanism.
Thus, management accounting is an integral part of the enterprise information system. The efficiency of production management is ensured by information on the activities of structural units, services, enterprise departments. Management accounting forms such information for managers of different levels of management inside the enterprise in order to make them the right management decisions. The content of management accounting is determined by the goals of the management, it may be changed by the decision of the administration, depending on the interests and goals set by the heads of the internal units.
1. Adamov S. A., Chernyshov V.E. Organization of management accounting in construction / SPb: Peter, 2006.
2. Baryshev S. B. Diagnostics of management accounting: monograph / M.: Dashkov and K0, 2007.
3. Bakhrushina MA Accounting management accounting: studies. For universities / M.A. Bakhrushin. 5th ed. M.: Omega-L, 2006.
4. Druri K. Management and Production Accounting: Training Complex for University Students / Colin Friend; Per. from English 6th ed. M.: Uniti-Dana, 2007.
5. Kaverina O. D. Management accounting: Systems, Methods, Procedures / M.: Finance and Statistics, 2004.
6. Management accounting by type of activity: lectures and workshops in tables and schemes / ed. prof. T. E. Gvariliani. M.: Finance and Statistics, 2007.
7. Horringz Ch. T., Fosterge. Accounting: management aspect: per. from English / M.: Finance and Statistics, 2003.
Introduction
Conclusion
Introduction
At the beginning of the XX century. In the United States began to appear managerial accounting as cost management, and until the end of the 30s. This system is mainly aimed at managing costs. In the former USSR, this direction of intra-profit management was embodied in the intracellular economic calculation. After the crisis in 1929 - 1932. The management accounting system in America began to acquire a slightly different kind. It was the cost management aimed at managing the entire internal structure of the enterprise.
For the first time, managerial accounting was officially recognized in 1972 by the American Association of Accountants, which developed a program for the training of specialists in managerial accounting with appropriation to graduates of the qualification of an accountant analytics.
Currently, management accounting is applied in many major and secondary firms in all types of business - in industry, trade, in the fields of education, medicine, etc.
In economically developed countries, up to 90% of working time and other resources are spent on the formulation and management of management accounting in total costs and accounting.
The relevance of this topic is that, in modern conditions, management accounting is one of the most important conditions that allow the management of the enterprise to make the right management decisions that as a result makes it possible to get maximum profits.
The object of the study is OJSC Yuzhno-Sakhalin Bakery Plant named after I. I. Katseva.
The subject of study is managerial accounting of JSC "South Sakhalin Bread Bakery M. I. Katsva".
management Accounting Information System
The purpose of this course work is to consider the value and essence of management accounting. Based on the purpose, the following tasks can be distinguished:
consider the concept and essence of management accounting;
consider what place is managed in the information system of the enterprise;
consider organizing management accounting;
to study the importance of management accounting in the activities of the enterprise Yuzhno-Sakhalin Bread Bakery M. I. Katseva;
Research period - 2011
When performing this course work, theoretical and methodological literature on accounting (managerial) accounting, regulatory and legal acts of the Russian Federation were used. In addition, accounting and management accounting data and the reporting of the enterprise under study were used.
1. Meaning and essence of management accounting
1.1 Concept of Management Accounting
According to MA Bakhrushina, "Modern Management Accounting it is possible to determine how the type of activity within one organization, which provides the management apparatus of the organization used for planning, management and control over the activities of the Organization.
This process includes identification, measurement, collection, analysis, preparation, interpretation, transmission and reception of information required by the managerial apparatus to perform its functions.
Management accounting is simultaneously the system and research area. It is an important element of the enterprise management system. Accounting accounting is a link between the accounting and management of the enterprise.
The study of the features of management accounting allows us to conclude that it serves for:
) providing the necessary administration information to manage production and decision-making to perspective;
) calculate the actual cost of products (works, services) and deviations from established norms, standards and estimates;
) Definitions of financial results for product implemented or their groups, new technological solutions, responsibility and other positions.
It should be noted that in domestic practice, the concept of management accounting is used little. Many of its elements enter the accounting system established in Russia (consideration of the cost of production and calculation of the cost of products); Operational accounting; Economic analysis (analysis of the cost of production, the rationale for the decisions made, the assessment of the implementation of the planned tasks, etc.).
1.2 Management accounting and its place in the information system of the organization
Traditionally, at all stages of the company's activities, such requirements as objectivity, accuracy, timeliness and accuracy were presented to accounting information. However, at the present stage of improving the management, the formation of a market economy, the presentation of only these requirements is not enough. In modern conditions, the information provided must be high quality and efficient, meet the needs of both external and internal information users. This means that accounting information should contain minimal amount Indicators, but to satisfy the maximum number of its users at different levels of the management hierarchy. The information provided must be necessary, essential and appropriate, excluding extra indicators.
Obviously, to meet the above mentioned requirements, it is necessary to divide the entire accounting system into two subsystems: financial and managerial.
Financial account covers information that is used not only for internal management, but also reported to counterparties, i.e. third-party users. The management of the same account is intended to solve the internal tasks of the enterprise management and is its "know-how".
As part of management accounting, information is collected, grouping, is identified, studied in order to the most clear and reliable reflection of the result of the activities of structural units and determining the share of participation in the profit of the enterprise, the effectiveness of industrial activities is presented in accounting as a process of comparing actual and standard costs and results from the costs .
In modern conditions, management accounting through its functions acts as the main information foundation internal activities Enterprises, its strategy and tactics. Its main purpose is the production of information for the adoption of operational and forecast management decisions.
The management accounting system allows you to generalize, process and analyze information coming from the main structural blocks of the management system of the company (general management, administration, financial management, personnel management, production, marketing, information technology).
The management accounting system is an integral component of the management of the company, first of all strategic management, since all management decisions made in the company based on managerial accounting and analysis data have long-term consequences and directly or indirectly aimed at implementing the company's strategy.
The optimal management accounting system that allows the management to promptly receive the necessary accounting and analytical information in the relevant form, is a strategic resource of the company and provides the company an advantage through:
) cost management (cost management is one of the key strategic goals of the company; minimization of costs and increasing their transparency based on management accounting and analysis - a serious advantage over competitors and the response to the need external environment);
) Implementing the latest technologies and tools (information obtained on the basis of management accounting is the internal product of the company formed depending on its specificity.);
) information formation for the implementation of basic management functions (management accounting system aims to form information in the form required to perform basic managerial functions and tasks, namely: to form internal reporting and analysis; finance management costs cost management; strategic planning; corporate investment; budgeting).
Thus, the company as an economic system depends on its own management accounting and analysis system ensuring its necessary information. The specificity of the formation of accounting information is due to the characteristics and features of the organization's internal environment.
1.3 Organization of Management Accounting
Under the organization of management accounting, a system of conditions and elements of building a discount process understand with the aim of obtaining reliable and timely information about the economic activity of the organization, the implementation of control over the rational use of production resources and management of industrial activities.
Responsibility for organizing management accounting in organizations are managers of organizations. Depending on the amount of accounting, they can:
· establish management accounting service as a structural unit headed by the relevant leader;
· introduce in the staff of the office accounting professionals (analyst accountants).
To ensure a rational organization of management accounting great importance Has developing a plan for its organization.
Management accounting plan consists of the following elements: a plan of documentation and document management; account plan and correspondence; reporting plan; technical registration plan; Plan for the organization of labor workers engaged in management accounting.
When drawing up a documentation plan and document management, the relevant sections of the financial accounting plan are complemening their primary documents used only in management accounting.
When developing an account plan for management accounting, it is necessary to keep in mind that currently current accounting accounts plan makes accounting costs and calculating the cost of products at the same time for financial and managerial accounting purposes. At the same time, the use of single-circuit (monistic) and double-circuit (dualistic) systems for accounting production costs is allowed.
A single cost accounting system can be carried out without use and using a management account accounting system.
At the first time, for the purposes of managing financial accounting information is grouped in special registers that can be complemented by calculated and other data.
With the second embodiment, to ensure the relationship between financial and managerial accounting, it should be used to account for expenses on the costs of account costs 30 "Material costs", 31 "labor costs", 32 "Social deductions", 33 "Depreciation", 34 "Other expenses". Accounts taken on these accounts at the end of the month are debited on account 37 "Reflection of total costs", and from the account 37 - in the debit of accounts 20 "Basic Production", 23 "Auxiliary Production", 25 "general production expenses", 26 "general expenses", 29 "servicing production and farms", 44 "selling costs." One-circular cost accounting system is advisable to apply in small and medium-sized organizations, since it is based on the use of the same estimates in financial and management accounting and as a result of this are limited to cost control.
A two-circuit cost accounting system is advisable to use in large organizations. With this system, financial and management accounts have independent bills of accounts. It is also possible to allocate for managerial accounting of separate accounts.
To harmonize data of financial and managerial accounting, transitional and mirror accounts use. Transitional accounts ensure the transfer of information from financial accounting - in management and managerial accounting to financial, and mirror accounts - numerical coordination of financial and managerial accounting data and identifying possible discrepancies.
Reporting and technical plans are based on these plans in financial accounting. They add reports and tools for registering information used in managerial accounting.
In terms of the organization of labor of employees of the management accounting service, the structure of the apparatus of this service, its staff is determined, the official characteristics of each employee is given, activities are scheduled to improve the qualifications, accounts are drawn up.
In medium and large organizations, the following groups (departments, bureaus, sectors) are included in medium and large organizations (departments, bureaus, sectors): planning, material, accounting and payment costs, production and calculation, product sales, analytical.
The planning group is the main budget covering the main activities of the organization, the budgets of the structural divisions of the Organization and other private budgets (sales budgets, procurement, production, etc.), the operational budget, which details through private budgets of the income and expenses and is predicted as a forecast. Profits and losses, financial budget, forecasting cash flows for the planned period, special budgets for certain types of activities or programs (social development, research works, etc.).
The material group performs the following functions:
· elects providers of material resources, control over their admission, storage and use;
· develops raw material consumption norms and materials on production activities, raw materials and materials on warehouses;
· takes part in choosing and developing forms of primary documents and accounting registers to take into account the receipt, availability and leave of all types of raw materials and materials;
· develops forms of reports on consumption of raw materials and materials;
· it selects prices for posting and consumption of raw materials and materials.
A group of labor accounting and its payment is engaged in labor rationing, determines the rates for wages, accounting for labor costs on established accounting objects, controls the use of the wage fund, participates in the development of forms of primary documents, accounting registers and labor reports and wages.
The production and calculation group determines the list of cost centers and responsibility centers, establishes the costs of the costs for each cost center, develops forms of accounting registers and reports on costs and production of products, carries out costs of production costs and organizations in general and control over the efficient use of production resources .
The sales sales group determines the procedure for taking into account the issue and sale of products, the composition of buyers, calculates the actual costs of selling products, the cost of sold products on its types, sales zones, develops forms of product sales reports, reveals profits and profitability for the sale of individual types of products, structural divisions, organizations as a whole.
The analytical group analyzes the effectiveness of activities for each cost center, a structural unit and organization as a whole, reveals reserves of improving the efficiency of using all types of resources for all organizations of the Organization and the Organization as a whole, participates in the development of the organization's budgets (together with the planning group).
Thus, all the above groups provide reliable information in sufficient short time Organization managers for further adoption of effective management decisions.
2. The value of management accounting in the activities of the enterprise OJSC Yuzhno-Sakhalin Bread Babebabbinat named after I.I. Katsva "
2.1 Characteristics of the enterprise of JSC "Yuzhno-Sakhalin Bread Babebinder named after I.I. Katseva"
OPEN JOINT STOCK COMPANY OF THE SOUTH-SAKHALIN BEAKOBERYBINAT'S NAME OF THE II KATSEVA ", referred to in the future" society ", is the successor of the state-owned enterprise" South Sakhalin bakery ", which was transformed into a joint-stock company Open-type" South Sakhalin Bread "in accordance with the decree President of the Russian Federation of 07/01/1992 №721 "On organizational measures to transform state enterprises, voluntary associations of state-owned enterprises in joint-stock companies."
Society is registered by the administration of Yuzhno-Sakhalinsk on 04/28/1995. No. 232, in the future, renamed Open Joint-Stock Company "Yuzhno-Sakhalin Bread" (Changes are registered by the administration of Yuzhno-Sakhalinsk 07/29/1996 No. 632), then it was renamed the Open Joint-Stock Company "South Sakhalin Babebabbinder named after I.I. Katseva "(Changes are registered by the administration of Yuzhno-Sakhalinsk 07.04.1998. No. 1322) and included in the Unified State Register of Legal Entities of the Interdistrict Ambassador of Russia No. 1 under the Sakhalin Region 17.09.2002. For the main state registration number 1026500523840.
The Company is guided in its activities by the Civil Code of the Russian Federation, the Federal Law No. 1995 from September 26. №208-FZ "On Joint-Stock Companies" and this Charter.
Company Name of the Company in Russian: Full - Open Joint-Stock Company "Yuzhno-Sakhalin Bread Barbinder named after I.I. Katseva", Abbreviated - OJSC "Yuzhno-Sakhalin Bread Bakery named after I.I. Katsva".
The number of shareholders of the Company is not limited.
Location of the Company: Sakhalin Oblast, Yuzhno-Sakhalinsk, ul. Bread, 6. At this address is the sole executive body - the Director General.
The main production is two structural units, which are geographically separated and manufactured by the following types of products:
Bakery №1 - bread, dough;
Bakery №2 - buns, confectionery, dough;
The objectives of the Company are to expand the market for goods and services, as well as profit. The main activities are:
production of bread and flour confectionery;
realization of products of own production and other goods;
organization of trade (wholesale, retail, commercial, auction, commission), creating a network of commercial institutions and their operation;
delivery to your own non-residential real estate.
Society independently plans its production and economic activities. The basis of the plans constitutes contracts concluded with consumers of products and services, as well as providers of logistical and other resources.
The sale of products, performance, services are carried out at prices and tariffs established by society independently.
The authorized capital of the Company defines the minimum amount of property that guarantees the interests of its creditors, and is 1,560,400 rubles. All shares posted by society are nominal. The total number of shares: 15,604 pieces with a nominal value of 100 rubles each.
The society has the right to release in addition to the posted shares of 25,000 units of declared shares with a nominal value of 100 rubles each for a total of 390,100,000 rubles. (Attachment 1)
The organization is conducting automated accounting using the program "1C-Accounting", version 7.7 The program is designed to keep accounting, printing primary documents, calculating the final indicators, reporting reports for tax authorities. From the point of view of accountants, this program was chosen because it is extremely convenient, easy to learn and universal.
Table 2.1 shows the main indicators of the organization's activities for 2010, 2011. (Appendix 9)
Table 2.1. Indicators of JSC "Yuzhno-Sakhalin Bread Bakery named after I.I. Katseva"
Indicator name January - December 2011 In January - December 2010 Deviation in 2011 compared to 2010. Absol. (+/-) relates. (%) Revenue thousand rubles. 552 407534 762 + 17645 + 3.0 Selection of sales, thousand rubles. 366 449367 019-570-0.2 sales (loss) from sales, thousand rubles. 20 809 (4,522) + 24961 + 601,2 sales (loss) before taxation, thousand rubles. 11 146 (8 097) + 19243 + 237 Entry profit (loss), thousand rubles. 8 664 (6,631) + 15295 + 230.7 Labor production, thousand rubles. 97,94487, 208 + 11 + 112.3Shispalic number of personnel, people. 470511-41-8.1Sholenny salary, rub. 32 85233 110-258-0.8
Of the above indicators, it follows that over the past year the organization received profits from sales of 20 809 thousand rubles, which equals 3.8% of revenue. Last period, on the contrary, a loss of 4,152 thousand rubles was obtained.
Compared to the previous period, the current earlier sales of sales revenue was observed by 17,645 thousand rubles. With a simultaneous decrease of 7,316 thousand rubles. Expenditures on ordinary activities.
There is a decrease in the number of employees of the enterprise for 41 people, which nevertheless did not affect labor productivity, which increased by 12.31%.
2.2 Elements of management accounting, used at the enterprise Yuzhno-Sakhalin Bread Barbinder named after I.I. Katseva
At JSC "Yuzhno-Sakhalin Bread Babebabbinder named after I.I. Katzva" management accounting, as a holistic system, does not exist, and its individual functions in the enterprise performs production accounting.
So the company calculates the cost of each name of the unit of products, and on the bakery of their more than a thousand items, in addition, calculations are compiled according to certain workshops and in general product production (bakery and confectionery shop) (Appendix 6). The most important types of products, such as bread, are drawn up deployed planned calculations, in which the costs of raw materials, materials, electricity, fuel, wage, insurance premiums, etc. are decrypted. This is a very time-consuming, but also the necessary work that the economist performs. It constitutes a planned calculation for a month (Appendix 5), or by the quarter to follow the following steps:
The economist determines the approximate portfolio of orders for the next year.
Taking into account the volumes, the possible costs of production and sales of products are calculated. Calculation of costs for technical and economic factors. At the same time, the following groups of factors are allocated:
improving the technical level of production;
improving the organization of production and labor;
change in the volume and structure of products manufactured;
industry features.
The total production cost is calculated and is entered into the calculation.
The total cost is calculated and also entered into the calculation.
Given the percentage of profitability, the cost of commercial products is calculated.
Indicated free-selling prices including VAT and without it.
Specifies the wholesale price for 1 kg.
At the end of the scheduled reporting period, planned indicators and actual are compared.
The reasons for deviations are clarified and optimal managerial solutions are made.
At OJSC "Yuzhno-Sakhalin Bread Babe Babe I.I. Katseva" applies an over-all method for accounting for costs and calculation of the cost of products, because The searched method is used in enterprises with homogeneous on the source material and the nature of the mass production (bakery products), at which thermal production processes with the transformation of raw materials into finished products in conditions of continuous and, as a rule, a brief technological process or a number of consecutive production processes, Each of which or the group of which makes separate independent redistribution (phases, stage) of production. As an object of accounting and calculation, both separate types and groups of products, combined on the basis of the homogeneity of raw materials and materials, developing on the same equipment, complexity of production and processing, uniformity of destination, etc. At the same time, costs can be taken into account on the workshop (redistribution, phase, stage) as a whole.
At the same time the bakery of the name I.I. Katzva applies a combined method for calculating a unit of products:
The method of proportional distribution of costs is its application due to the simultaneous release of several types of products. Costs distribute proportionally released products.
A method of direct calculation for a marking method - with a single nature of production, cost accounting is conducted on individual production orders (production of cakes to order).
Thus, in the enterprise, management accounting, as a single system, is not carried out, but the elements and prerequisites of its occurrence already exist and successfully apply, allowing the organization to survive with tough competition and maintain financial stability.
2.3 The role of information of management accounting in the activities of the enterprise Yuzhno-Sakhalin Bakery Babebinder named after I.I. Katseva "
Modern management accounting provides managerial managers needed to make management decisions. In one form or another, it covers almost all the verge of the organization.
At JSC "Yuzhno-Sakhalin Bread Babe Plant named after I.I. Katzva" management accounting, as a holistic system, does not exist. But there is a production accounting (or the process of cost accounting). The cost accounting process takes place, measurement and grouping of financial and non-financial information regarding the cost of acquiring and using resources in the organization. In fact, cost accounting is an integral part of financial and management accounting in that part of its part that concerns the collection and analysis of the cost of the organization's costs.
As mentioned above, the penultimate stage of the work of the economist is to compare planned and actual indicators at the end of the reporting period, after which deviations become visible. If the deviation is very significant, then an economic analysis is carried out. The results of the analysis are made to the discussion with the Director General and the Chief Accountant.
Thus, at the cost of actually released products, the planned costs are given throughout the breadcruberta, according to which one can judge the deviation (Appendix 6).
Table 2.2.
The cost of actually issued products for September 2012, thousand rubles.
Articles CostPlanfectOndConium-based raw materials5224,60,05893,39 + 668,79 Equaluating raw materials6334, 206366,72 + 32.52Tell516,401093,38 + 576,98Electronergia364,50671,54 + 307,044671,54 + 307,04101,32-1046,8805.24 + 1305,24 wages for salary1565.001229,66-335,3452966-335,344,496 + 603,100594,496 + 603,1007544,22-75,30,08544,22-75,50451,38-546,0451,38-546,90451.38-546,904830,95-1415,95
When comparing actual and planned indicators, an increase in the cost of fixed raw materials is observed by 668, 79 thousand rubles, the reason for which there was an increase in transport costs, overruns for auxiliary raw materials by 32.52 - a small deviation is allowed. Further, the fuel is overshadowed by 576.98, which is quite a large deviation that needs to be discussed with the director and the chief accountant, the same applies to electricity, on which the overruns amounted to 307.04, and the salaries are additional - 1305.24, packaging Materials - 603.1. For all other items there is a savings.
At the meeting of the leadership, the reasons for significant deviation of the actual indicators from the planned as towards increasing, as to the reduction, decisions are also made, which in the future reporting period will affect the amount of costs and reduce the cost of production. Basic raw materials there is an increase in the cost of 668.79 thousand. rub. caused by which the cost of all the varieties of flour was the increase in the increase in transport costs. One of the proposed options by the leadership was a change of supplier that in these market conditions turned out to be a small proposal, as it is very difficult to choose a reliable supplier with high quality products (in this case - flour) and timely supplies. Thus, due to the impossibility of reducing the cost of the main raw materials, it is necessary to reduce the costs of other articles.
For example, the cost of fuel exceeded the norm by 576, 98 thousand rubles, which is a significant deviation and demanded that the leadership of decisive measures, such as the transition from gasut on gas, in the future - this will reduce the consumption of not only fuel, but also electricity And, consequently, the cost of production.
Based on the fact that the number of employees has decreased, we see that the main salary has also decreased, in proportion to this decreased and accruals. At the same time, labor productivity remained at the same level thanks to new equipment.
Due to the fact that the company in this reporting year began to accrue the reserve of holidays, there is a sharp increase in the size of an additional salary, but in the future it will evenly take into account the cost of paying for holidays during the year and avoid unreasonable overestimation of the cost of products and distorting financial results.
Thus, production accounting information is sufficiently important for the control apparatus, as it provides all the necessary information about the disadvantages in the production of products, on the basis of which effective management decisions are being taken, allowing to keep the organization for afar and receive the highest possible profits.
3. Proposals for the statement of management accounting in OJSC Yuzhno-Sakhalin Bread Babeombam I. I. Katseva "
As mentioned above, at JSC "Yuzhno-Sakhalin Bread Babe I.I. Katzva" management accounting, as a holistic system, does not exist, and its individual functions in the enterprise performs production accounting.
The management of the bakery can be advised to create a planning department, which will include the following economists: a leading economist, economist in labor. The division of the main responsibilities, powers relating to a specific position in the Organization is necessary for careful analysis of the field and indicators on which the economist specializes, a detailed study of all difficult moments (one economist is unable to implement all the specified work).
Thus, the lead economist performs the following job responsibilities:
carry out work on the implementation of the economic activity of the enterprise aimed at improving the efficiency and profitability of production;
prepares the initial data for the preparation of projects of production and commercial activities of the enterprise in order to ensure the growth in the sales volumes and increasing profits;
performs calculations on the material, labor and financial costs necessary for the production and sale of products, the development of new types of products;
keeps accounting for economic indicators of the results of the production activities of the enterprise and its divisions;
performs work on the formation, conducts and storing the database of economic information, makes changes to the help and regulatory information used in data processing;
performs the calculation of the actual cost on actually released products - monthly;
prepares for the relevant forms of periodic reporting on time:
Adjustment of the P-1 report (according to accounting);
Report 1-Nature - Annual;
Report 1 - Wholesale prices - monthly;
Report 1-dap - monthly;
Report 1-Mon - quarter;
Report 1-Mon - annual;
Report on the implementation of the standards of workings on the workshops - monthly;
Processing production reports.
Adopted additionally, the economist must fulfill the following job responsibilities:
the calculation of the average number of working - monthly;
calculation of working time balance;
carry out marketing research of the labor market for posts;
analyze efficiency and optimize the labor payment system and stimulate;
develop regulatory and regulatory documents on labor payment and stimulating;
develop techniques, algorithms, programs and perform calculations for wages.
At the same time, some official duties are removed from the lead economist and are transferred to the economist in labor than distribute the load on two employees and contributes to greater productivity and improve the quality of work.
The economist in labor is designed to optimize the cost of work: so in the timekeeping the ratios of the manufactured products to the time spent and work (Table 3.1), but the data set by old standards and from the moment of creation, these ratios were not revised.
Table 3.1
Nontamination of products Product production, tonnerable time, Choplated for produced Products1Hleb "Island" 701045 365,412khleb "Ukrainian" 701045 009.79
When working on new equipment, it is supposed to spend less work and time on the same amount of work as before. This means that the established fee for a certain amount of products made will be less (Table 3.2)
Table 3.2.
Conditional timing at OJSC "Yuzhno-Sakhalin Breadbakes them. I.I. KATSEVA".
№Noyagnament of products of the production of products, tonnerable time, choplated for produced products1Hleb "Island" 70683 508,152Hleb "Ukrainian" 70683 275,63
Costs for labor and social contributions will also decrease, and, consequently, the cost of produced products (Table 3.3 and 3.4)
Table 3.3.
Article Spending Cost Value Bread "Island" Deviation, +/- quantity165,913165,913-main raw materials22106872210687-auxiliary raw material3719137191-fuel311679311679-electricity6642766427-Salary 475721311048-164673post complement 151397151397 Accruals on salary14262993314-49315Backs. 23044982304498 generalist. 13597371359737-Total 70599666845978-213988 Sources for sale14756851475685-total cost85356518321663-213988The products 80965358096535-profit-439116-225128 + 213988
Thus, on the example of Table 3.3, it can be seen that by reducing the size of wages by 164,673 rubles. And, accordingly, reduce salary charges by 49,315 rubles. The total cost of bread for 213,988 rubles has decreased. Due to this, the company will be able to reduce the loss in this type of products by 213,988 rubles.
We will also carry out the same calculation in the second type of bread in Table 3.4.
Table 3.4.
Actual calculation on the island bread for 9 months of 2012 (Appendix 5)
Name Arthleb "Ukrainian" bread "Ukrainian" deviation, +/- quantity55,74655,746-снн. Raw575445575445-aux Raw1131711317-fuel 104722104722-EL. Energy2231822318 Salary OSN. 165131107970-57161 Continuation of the table 3.4Reployment add. 5255252552-accrual for salary4950932391-17118Close. 774301774301 generalist. 456865456865-Total22121602137881-74279 Sold for sale495823495823-total cost27079832633704-74279 Turning Products19821651982165-profit-725818-651539 + 74279
As in Table 3.3, a decrease in a loss of 74279 rubles is observed, due to the reasonable reduction in the main salary by 57,161 rubles. and reduce salary charges by 17,118 rubles.
Thus, when performing these recommendations of JSC "Yuzhno-Sakhalin bakery. I.I. Katseva" will be able not only to reduce its losses on socially significant types of products, such as bread, but also to gain a big profit from other product names. Or will be able to reduce prices for their products than to attract a greater number of buyers and increase production volumes that is a lot of an important goal in tough competition.
Conclusion
Currently, many elements of management accounting are included in Russia's current accounting system (accounting for the cost of production and calculation of the cost of products).
But the company as an economic system is still highly dependent on its own management accounting and analysis system ensuring its necessary information. The specificity of the formation of accounting information is due to the characteristics and features of the organization's internal environment.
At JSC "Yuzhno-Sakhalin Bread Babebabbinder named after I.I. Katzva" management accounting, as a holistic system, does not exist, and its individual functions in the enterprise performs production accounting. Information is sufficiently important for the control apparatus, as it provides all the necessary information about the disadvantages in the production of products, on the basis of which effective management decisions are in the future, allowing to keep the organization for afar and receive the highest possible profits.
Under these conditions, a fairly important proposal for the bakery - introduce a program of 1c, the configuration of "Production Enterprise" in the enterprise, which will help achieve maximum manageability by the company, feel the market changes and be able to respond quickly.
Thus, the program will help to provide the necessary information to managers in time and, thereby providing high quality Management solutions.
List of used literature
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BBK 65.052
E. A. Makarova
Department of Accounting, Analysis of Economic Activities and Audit
Management accounting in organizations engaged in educational activities
The need to prepare accurate, reliable calculations was due in accounting by the system of state centralized pricing. With the development of market relations, the independence of enterprises is expanding, including in the establishment of prices for its products, taking into account the demand and demand for the market, which is one of the characteristics of these relations, as a result of which the tasks facing accounting and its subsystem change - Calculation. Under these conditions, the task of calculation is not easy to ensure the actual cost of the product, but to calculate this cost, which in today's operating conditions of the enterprise could provide him with a certain profit. Based on this calculated cost level, it is necessary to organize production in such a way as to ensure this acceptable cost level and its permanent decline. That is why at present, the center of gravity in the calculation work gradually must be transferred from labor-intensive calculations on the distribution of indirect expenses and the determination of the exact actual cost for predictive calculations of the cost, drawing up reasonable regulatory calculations, the organization of control over their compliance in the production process. In addition, the cost calculation at the level of direct (variable) costs in the conditions of the market is related to the establishment of the lower price limit, i.e. the limit to which the enterprise can still reduce the price in the event of a fall in demand for its products or to conquer a certain market.
Today there are two problems of cost accounting.
The first is to reorient the domestic theory and accumulated in this area practical experience on the solution of new tasks facing the enterprise management in the market conditions.
The second is the creation of new non-traditional systems for obtaining cost information, the use of new approaches to cost calculation, calculate financial results, as well as methods of analysis, control and adoption on this basis management decisions.
One of the alternative traditional domestic approach to the calculation of the full cost is the approach, when in the context of calculation objects is planned and incomplete, limited costs are taken into account. This cost may include
only direct costs, only variables depending on changes in production volumes; It can be calculated based on only production costs, that is, the costs associated with the manufacture of this product, the performance of work or the provision of services, even if they are indirect. But, despite the different completeness of the inclusion in the cost of calculating the calculation of various types of expenses, the general for this approach is that other types of costs, which also constitute part of the current costs, are not included in the calculation, and are reimbursed by the total amount of revenue ( gross profits). This is the main distinguishing feature of the accounting system for incomplete cost - the system "Direct-Kosting".
The use of the "Direct-Kosting" system in practice involves a differentiated approach to the costs of the organization: they should be divided into a permanent and variable part. The use of the Di-Rete-Kosting system radically changes not only the domestic concept of calculation, but also approaches to accounting and calculating financial results. The scheme used in the framework of this method (as a rule, two-stage) comprises two financial indicators: margin income (coating amount) and profits.
Margin income (MD) is the difference between the revenue from the sale of products and the variable cost calculated in the "Direct-Kosting" system. The composition of margin income includes profits and constant costs of the organization:
Thus, after subtraction from the marginal income of permanent costs, an operating profit indicator is formed.
The possibilities of management accounting based on the data of the "Direct Costed" system are extremely wide. The information collected under this system allows you to respond to many questions that are interested in the organization's management.
Let us list only some of them:
What services are the most cost-effective, and therefore more preferable to an organization providing paid educational services?
What is the minimum number of paid educational services Need to provide the organization to incur damages?
How will it affect the financial position of the organization a change in prices for educational services?
Consider the solution of the tasks on the example of Astrakhan State Technical University (AGTU).
The university has a number of branches on the rights of structural divisions that can endure the powers of legal entities by proxy. Consider as an example two types of paid educational services that AGTA provides:
The possibility of obtaining a second higher education (program A);
The possibility of the first continuing education (program b).
Let the university actually study: according to the program A - 350 people, according to the program b - 107 people.
In tab. 1 provides information on the actual costs of AGTA associated with the implementation of curricula A and B.
Table 1
Actual costs AGTU (rub.)
Articles costs | Program a | Program b | TOTAL in AGTU
1. s / n of a teaching lineup 800 000 770 000 1 570 000
2. Ensuring a contingent methodological literature 150 000 140 000 290 000
3. Ensuring contingent educational literature 275 000 258 000 533 000
4. Wear MBP 57 000 49 500 106 500
Total direct costs 1 282 000 1 217 500 2 499 500
Indirect
5. s / n service personnel 130 000 105 000 235 000
6. Travel expenses 30 000 20 000 50 000
7. Depreciation of fixed assets 15 000 10 000 25 000
8. Rental 32 200 28 300 60 500
10. Service of software, copier 14 080 13 920 28 000
11. Payment of utilities 48 250 36 750 85 000
12. Payment of communication services (phones, faxes, pagers, etc.). 4 208 3 792 8 000
Total indirect cost 279 738 221 762 501 500
Total costs AGTU 1 561 738 1 439 262 3001 000
13. Reimbursement of the university's operating costs 98 560 84 440 183 000
Total expenses 1 660 298 1 523 702 3 1 84 000
The choice of the most profitable educational services. In the management accounting system, the costs of any organization are usually divided into three groups: variables, permanent and prior sign. To simplify the example, we base the classification only the first two groups (Table 2). To variable costs, directly depending on the implementation of the implementation of educational services AGTU, can be attributed to the s / n of the teaching staff (with the relevant accruals on it), the costs of ensuring the contingent of methodological and educational literature, depreciation of the IBE. In the "Direct-Kosting system", these costs will be taken into account when calculating the cost of one educational service. Permanent costs for AGTU are: s / n attendants
(with deductions to social insurance funds); travel expenses, depreciation of fixed assets; Rent, the content of the garage economy; Service of software, copier; payment of utility services, communication services; Other business costs. The size of these costs is practically independent of the business activity of AG -TU, in connection with which they will not participate in calculation.
table 2
Expenditures
Variables ________________________
1. s / n of the teaching staff _________
2. Ensuring the contingent of methodical literature_
3. Ensuring a contingent by educational literature ___
4. Wear MBP ______________________
Permanent ________________________
5. s / n attendants ___________
6. Commanding costs ________________
7. Depreciation of fixed assets ___________
8. Rent _________________________
9. The content of the garage economy _________
10. Maintenance of software, copier
11. Payment of utilities _____________
12. Payment of communication services (phones, faxes, pagers, etc.).
Traditional for domestic practice is the calculation of the full cost of the service provided, which involves the distribution of indirect costs between educational programs A and B.
At the base of the distribution of indirect costs AGTU, the accrued wage fund of the professorship of the faculty, we obtain the results presented in Table. 3.
Table 3.
Distribution of costs for programs A and B
Articles Cost Program A Program B
1. Private costs of costs, thousand rubles .: S / P of the teaching staff Ensuring the contingent of methodological literature Ensuring the contingent of educational literature Deposit MBP Total direct costs, thousand rubles. 800 150 770 140
2. Indirect costs 348.8 335.7
3. Total total cost of services rendered, thousand rubles. 1 630.8 1 553.2
4. Number of contingent, people. 350 107.
5. The actual cost of one educational service (p. 3 / p. 4), rub. 4 659 14 515
Training price for the program A - 4 700 rubles, according to the program b -15 336 rubles. In tab. 4 shows the calculation of the financial result of the AGTU and the profitability of certain types of educational services based on the calculation of their total cost.
Table 4.
Calculation of the financial result of AGTU
Indicators Program A Program B total
1. Price of one service, rub. 4 700 15 336 -
2. Number of services rendered (contingent, pers.) 350 107 457
3. Revenue from the implementation of services (p. 1 x p. 2), thousand rubles. 1 645,0 1 641.0 3 286.0
4. Complete cost of services rendered, rub. 1 630.8 1 553.2 3 184.0
5. Profit (p. 3-page 4), thousand rubles. 14.2 87.8 102.0
6. Profitability of types of services (p. 5 on page 4) x 100% 0.87 5.6 3.2
In tab. 5 is a report on the activities of AGTU for the same period, but it is compiled according to data collected in the "Direct Costed" system. Based on dividing spending on variables and constant, this format allows you to quickly control both types of costs. The amount of permanent costs is not distributed between certain types of services, it is shown in the report of a separate line, and its effect on the magnitude of the profit is clearly visible.
Table 5.
ACTIVE REPORT
Indicators Program A Program B total
1. Revenue from the sale of services, thousand rubles. 1 645,0 1 641.0 3 286.0
2. A variable part of the cost of services rendered, thousand rubles. 1 282,0 1 217.5 2 499.5
3. Margin income (p. 1 - p. 2), thousand rubles. 363.0 423.5 786.5
4. Profitability of services of services (p. 3 / p. 2) x 100% 28.3 34.8 31,5
5. Constant costs, thousand rubles. 684,5 *
6. Operating profit, rub. 102.0
* 684.5 \u003d 501 500 + 183.0 (Table 1).
The advantage of this format of the report is that the costs of the AGTU for the provision of certain types of services are visible, regardless of what the amount of salary of the service personnel, the amount
communal payments and other permanent expenses. Information about the cost of services is "cleared" from the influence of these costs, and therefore is more visual and objective. For example, according to the results of calculation of the total cost, the conclusion follows: the profitability of the program B (5.6%) is more than 6 times higher than the profitability of the program A (0.87%). This conclusion is refuted by the results of calculation on the "Direct-Kosting" system (Table 5): the profitability of these programs is quite comparable. Thus, to make a decision on the directions of development of AGTU, as in solving other management tasks, the Direct-Kosting system is more preferable than calculations based on calculating the total cost.
The idea of \u200b\u200bthe Direct-Kosting system today is reflected in the international accounting standards regarding the reflection of the costs and the formation of financial results.
In Russia as enterprises are separated from various form Property, the inclusion of free pricing mechanisms and independent planning of the range of products, the development of other parties to the market economy will appear and will gradually increase the need for the Direct-Kosting system, will depend on the further increase in accounting efficiency.
The presence of mathematical and software and computational equipment, the expansion of their application is a material prerequisite for the practical use of the Direct-Kosting system in domestic enterprises.
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Received 07/13/04
Management Accounting in The Organizations Performing Educational Activity
The Operation of Astrakhan State Technical University Is Taken As A Model To Examine The Direct Costing Method As A System of Sums Covering The Marginal Profit and Enabling to Study The Relationship Between The Volume Of Production, Expenditures ( PRODUCTION COST, REVENUE AND MARGINAL PROFIT). The main problems of cost accounting have been described: the redirection of national theory and of gained practical experience in this sphere in order to solve new problems which the expertise management faces under the market conditions, the creation of new non-traditional systems of gathering information ON EXPENDITURES; The Application of New Approaches to Calculation, Financial Result Calculation, As Well As The Methods of Analysis, Control and Taking Management Decisions on Their Basis. The most Profitable Chargeable Educational Services As Being More Preferable for the Organization Performing Them Are Also Considered.
