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Organization of management accounting at manufacturing enterprises. Principles of management accounting

Any entrepreneur in the conduct of own business you need to know which product is in great demand, how much it costs to produce, what profit can be obtained from sales. All companies record this data. Some firms record transactions in ordinary journals, others use computer spreadsheets, while others go further and introduce special schemes. One of them is the system management accounting. It allows you to automate the process of collecting information, which, in turn, provides a complete picture of the company's work in numbers at any time. Let us consider further how the organization of management accounting is carried out.

Main Ingredients

The foundations of management accounting are formed by two elements. The first includes a set of tasks aimed at building a structure, choosing the performers of the relevant functions, and setting deadlines for the appearance of reports. The second element is formed directly by the technologies themselves. These include:

1. Methods of management accounting.
2. Reporting methods.
3. Data evaluation and analysis.
4. Criteria by which reflection is carried out current operations.

Management accounting and analysis includes various technologies. In this regard, the company must have employees who can easily distinguish a credit from a debit, understand the development and implementation of tasks.

Principles of management accounting

The need to set various tasks related to the development and functioning of the business makes the management think about the formation of such a reporting scheme that would allow without much difficulty:

1. Get up-to-date information about your company and natural indicators.
2. Control the financial consequences of decisions made.
3. Monitor the performance of both the entire company and its individual divisions, and in some cases evaluate the effectiveness of specific operations.

The management accounting system is a detailed scheme for collecting and processing information. It involves the implementation of functions related to:

• A set of processes that shape the work of the company.
• Structural units involved in various operations.
• Resources used in processes.
• Indicators that reflect the characteristics of other administration objects to achieve the strategic and current goals of the company.

The principles of management accounting allow you to structure all the information that is collected and processed in the monitoring mode.

Goals

The completeness and clarity of the overall picture of the company's work will depend on how competently the organization of management accounting is carried out. As you know, the search and processing of information are the direct responsibilities of the marketing service. However, in practice, specialists often confine themselves to collecting only external data. In particular, they study prices in industry markets, competitive environment and so on. Management accounting in the enterprise involves internal marketing. It includes a thorough study of the company itself. Management accounting information allows you to form a complete picture of the economic state of the business, establish a margin of safety, determine the development prospects and potential of the company.

Distinctive features

The scheme under consideration is being introduced mainly to improve the efficiency of administration, and not for a subsequent report to the supervisory authorities. This is the difference between financial and managerial accounting. In this regard, it is necessary to entrust administrative control to specialists competent in this matter. An administrative report is prepared differently from an accounting one. Management accounting involves the use of special tools and approaches. In addition, the goals of these works are also different. The rules by which an administrative report is formed differ from those on the basis of which an accounting one is drawn up. Management accounting is necessary solely for the development of the company, identifying actual tasks And best options their implementation.

Advantages of the scheme

Management accounting in an enterprise has the following advantages:

1. Flexibility and the ability to easily adapt to any new processes that arise in the course of the company's work.
2. Orientation to a specific company. It is worth noting that this is another sign by which financial and managerial accounting differ. If the first is carried out according to a single scheme for all companies, then the second is compiled for a specific company, taking into account its profile.
3. The presence in the scheme of both monetary and natural indicators.
4. With proper implementation, the scheme is clear to all specialists of the company and heads of departments. At the same time, intermediate accounting management decisions allows the latter to most effectively implement everyday tasks.

Relevance of the problem

There is an opinion that management accounting is very complicated, so its implementation is advisable only in large companies. However, this is not entirely true. In fact, management accounting is fully implemented in only 10% of all firms. But even the owner of a small retail chain at some point may face the problem of fixing products and the results of its implementation. For example, an entrepreneur sells cosmetics and perfumes. Each of its stalls has more than 1,000 items, and in total, about 10,000 items are in circulation. If it has 1-2 points, then fixing the turnover of products is not so difficult. But if his business begins to expand, then there is a need for periodic inventory. And in such cases, the entrepreneur understands that it is almost impossible to collect reliable information. Such situations are considered typical for any business. Handicraft methods of management accounting and profitability assessment significantly slow down the development of the company. Ultimately, this provides Negative influence at a profit.

Specifics of administration

To effectively control the work of the company, management must quickly receive data on three positions. Management accounting, therefore, provides for the collection and processing of information:

• at the cost of production;
• product range;
• financial turnover.

These three elements are quite closely related to each other, and there is a continuous exchange of data between them. If management accounting affects only one of these areas, then the result will not be an objective, and most importantly, complete picture. So, if a report is compiled only on sales, then it will not allow you to identify a change in demand for certain products, to understand how much of them were sold.

Assortment control

Management accounting of goods involves:

1. Strategic planning. For any company, the effective allocation of funds, taking into account the opportunities and changes in the market and the potential of the company, is of particular importance.
2. current control. In the course of it, continuous monitoring of the assortment is carried out. If necessary, the plans are adjusted taking into account the current situation and forecasts for the future.

For effective assortment management, the company must develop its own product classifier. This is especially true for those firms that have hundreds and thousands of goods in circulation. Carrying out the classification, it is possible to divide products into non-interchangeable and interchangeable. Each section should not include a large number of items. Otherwise, it may be difficult to analyze the information. In addition, it should be taken into account that the sales volumes for positions in each section should be generally comparable. For example, when comparing a turnover of 7 million rubles and 400 thousand rubles, preference may be given to the release of the first product. This, in turn, can lead to the complete exclusion of the second from the range. But this may be a strategic mistake, since it is this product that the firm's regular customers may need.

The section of management science that provides the manager with all the necessary information for making decisions is called management accounting (MA).

Is it possible to build such a system of management accounting that it really ensures the collection, registration, storage and provision of information for the manager in a form convenient for making managerial decisions?

STAFF IS AN IMPORTANT ELEMENT OF THE CU SYSTEM

“I have a dream, a manager's dream,” the head of a large computer showroom in Moscow once said. – I want to sit in front of my computer and have one big green button on the monitor. If the whole button is green, then everything is working correctly in my company, there are no failures. If the button starts to turn red from one edge, then this means that some operation went wrong, and the redder the button, the big problems may arise in the company. I want it to be possible to trace the activities of the company through this button to the smallest detail. Such is the integrated system.

If I had such a button, I would not be all the time solving problems and “putting out fires”, but I would look at the button and come up with a strategy for the company.” Do you want a green button?

In the formulation of management accounting, as in any other project, there are two components.

First- this is a set of tasks: how to implement a management accounting system in a company, who will perform accounting functions, when management reports should appear.

Second- financial technologies themselves: preparation of financial and operational management reports, methods for grouping and evaluating management data, data analysis, principles for reflecting current operations in the management chart of accounts.

Those principles of construction of the CM system, which are applied now, already surpass only the tasks of accounting. We are already talking about the information management system in the company as an integral part of the management system as a whole.

Since accounting requires a combination of both financial and non-financial technologies, the project should involve people who can easily distinguish debit from credit, as well as specialists with project management experience and knowledge of information technology.

Is it possible and necessary to entrust the setting of the CU to an accountant? Practice shows that such a combination of responsibilities is not correct and in some cases can be harmful to the company.

Imagine you have a good accountant. And accounting, I must say, is one of the busiest services in the company. And yet, accounting is the only service in the company that reports primarily to the Ministry of Finance and only then to the CEO. In his work, the accountant is obliged to comply with the letter of the instruction, require the correct execution of primary documents and calculate profit to the nearest penny.

When we are talking about the management accountant and, accordingly, the management accountant, we use completely different categories. The management accountant is required to have as much up-to-date information, financial estimates and forecasts as possible. The accuracy allowed is very approximate. At a meeting with the head of the UU service of one of the largest Russian companies the author was told: “We should at least determine the order of the numbers when we make a report and a cash flow forecast. Plus or minus $500,000 doesn't matter.” The very thinking of an accountant and a managerial accountant-economist is absolutely different and should be different.

What happens if the manager decides to combine the accountant and the management accountant in one person? He will most likely get a "mutant". If you have a great accountant or economist, then by trying to impose thinking that is unusual for them, the director risks losing a good specialist.

Even in the largest company, the CU production team should not exceed 7 people (remember the rule of Alexander the Great or Parkinson's laws). The ideal management accounting team will consist of at least a financier, an information technology specialist, a manager (project manager, engineering technology specialist) and, of course, CEO.

It must be said right away that a project carried out without the direct participation of the company's chief executive is doomed to failure with almost 100% probability. As consultants, we never start a project unless the first person is involved. This, as a rule, is just a waste of time and money of the client.

Why is the participation of the first person so necessary?

Firstly, when setting up the CM system, the company's management structure undergoes natural changes: employees have new functions related to the accounting process and reporting, and the flow of information within the company is being streamlined.

Secondly, the manager is the most important user of management reports, which are customized directly to the needs and preferences of a particular manager.

And finally, thirdly, as the implementation of any changes in the organization, the introduction of the MS system will cause natural resistance from the employees of the organization. This needs to be understood and prepared for. Employees will oppose the implementation of any innovation in the company (this effect operates in management without exception and is called "resistance to change").

Therefore, for the implementation of the project, strong political will and appropriate powers are needed - only the first person of the company has such a combination.

WHERE TO START THE STUDY OF YU?

The degree of regularization of accounting technologies is extremely low. It is difficult to say right away whether the management balance sheet or the operating overhead report in the company is compiled correctly, since the PM system is extremely specific in each company, especially if we take into account the high creativity of Russian managers.

Many times, coming to the enterprise, we stated a common diagnosis for companies - the “reinvention of the wheel” of management accounting. It could be a single 50-column, 3240-line “everything” report, or an income and expense report that accrues income and pays expenses. In practice, there are surprising ways of accounting: from outright mistakes due to ignorance of technology to very interesting scientific innovations that one would like to recommend to the Nobel Committee.

So, you have a tense situation with management information in your company - either a “bike”, or “there is no management accounting, but I really want to”. What should be done in such cases?

First, note that the existence of a system is uniquely the best option than the absence of a system as such.

Secondly, here you can open a small professional secret: the CU system in one form or another is present in every company, although it may be called differently; the leader somehow organizes a certain environment of management information to support his decision-making.

First, it is important to fundamentally fix the current situation in management accounting in the company. This is easiest and most convenient to do in standard templates: organizational structure, financial structure, determining the place and role of each employee in the system of management accounting and reporting.

Monitoring organizational structure needed to understand who and what does in the company. In accounting language, conduct a general inventory, but not of furniture, but of departments, personnel and functions.

You need to find out from the director how many businesses he runs: “Try, Mr. Director, to name the exact number of products, services and activities that your company earns money from. How many functions are related to the activities of your company? What organizational links are responsible for making the system work?

If the organizational structure answers the question “Who does what in the company?”, then the financial structure answers the question “Who and how much earns and spends in the company?”. The financial structure determines the set of FSCs and their correlation with organizational units, determines the type of FSC (the unit brings income to the company or incurs costs). If your company already has a financial structure, do a simple test on the organization of the PM: check if the financial structure is appropriate simple principle: “One DFS – at least one management report.”

The basics of accounting in the West are taught in high school. With us, those who wish can (optionally) take a two-week accounting course or study at a university for 5 years. But regardless of the time and place of learning the art of accounting, the first thing with which the knowledge of accounting begins is the definition of what accounting is.

Accounting is the primary observation, the current grouping, the valuation and the final generalization.

To take into account anything, you first need to collect information - the primary observation. In accounting, this process is regulated by the requirements for the execution of primary documents. There are no such strict rules in management accounting.

Further, it is necessary to group the collected information either by management accounting accounts, or, if we keep records not only in value terms, by management accounting registers. For example, accounting for the organizational structure (information required for each manager) is carried out according to registers:

• activities, products and services;
• support functions;
• management functions;
• organizational (executive) links.

Management accounting registers serve for convenient classification of management information by accounting objects.

The next step is to evaluate the information. Management accounting uses a wider range of techniques financial evaluation than in accounting. For example, in accordance with International Financial Accounting Standards, resources can be valued at historical (actual) cost; depreciable cost; current value. Since management accounting is conducted not only in terms of value, other, non-financial, methods of evaluation are used for such indicators.

The last step in the accounting process is the final summary. The summarization stage is the process of compiling the report. For management accounting, this stage is, if not the most important, then the most noticeable. In fact, reporting is the tip of the iceberg of the MS system, which “appears” for the manager. Reliable and timely reports are important for a manager. On the one hand, they are the result of the work of the entire MS system, and on the other hand, they reflect the results of managerial decisions made by the head. Each management decision will somehow be reflected in the management balance sheet or management income statement.

So, the accounting process is uniform, no matter what is taken into account - nails in stock or securities in the depository, it is necessary to collect information, group it according to homogeneous characteristics, evaluate it and draw up a report based on it.

How is the accounting process in your company? What do you consider? Who collects information, groups and evaluates it? Who makes the reports?

Consistent answers to these questions, written in the appropriate format, provide a description of the company's management accounting system.

BUSINESS IS MEASURED IN MONEY

It may seem that too much attention is paid to the organization of accounting and not enough to the technologies and methods of accounting, monetary indicators, financial, management reporting of the company, i.e. to the questions “What and who is in the CU system?” we answered in sufficient detail and seemed to have missed the question “How?”.

How we keep records depends on what we take into account. Traditionally, companies pay more attention to SR in its usual sense, i.e. accounting for assets, liabilities, capital, income and expenses. This is called “financial accounting” in the West, but without publishing reports for external users.

Both international standards (IFRS) and national standards (GAAP) are a set of principles, rules and methods of accounting in such a way that a company publishes reliable financial statements at the end of the reporting year.

If you are an external investor, then it does not matter to you how accounting is kept, even if the company does not keep records at all. The main thing is that the company should be able to draw up such reporting that would correctly reflect its activities. And in order to check how reliable the financial statements are, there are auditors.

In Russia, with management accounting, the situation is similar. When setting it, it is recommended to choose one of the generally recognized standards (IFRS, US GAAP, Russian accounting) and, on its basis, draw up instructions, regulations and regulations for management accounting.

In our practice, when setting up the TOS, we recommend that our clients use International Financial Reporting Standards as a basis. First, the International Standards carry the most advanced accounting and financial technologies; secondly, Russian accounting is one way or another in the process of reforming towards compliance international standards. In any case, it is useful for a company to familiarize itself with IFRS even in order to know what awaits us in the future.

A typical set of provisions for management accounting is as follows:

• General provisions and principles of management reporting.
• Fixed assets.
• Stocks (commodity-material assets).
• Management statement of cash flows (ODDS).
• Management Income Statement/Management Income Statement (ODR).
• Management balance (MB).
• Operational reports.
• Income and revenue.
• Expenses and costs, etc.

We can say that each position is detailed description the company's accounting policy for a specific accounting object, which must at least reflect:

• goals and objectives of accounting for this OS object;
• conditions for recognition in accounting;
• moment of recognition;
• evaluation methods;
• used accounts (if accounting in the company is maintained using a management chart of accounts);
• description of the document flow for this accounting object;
• disclosure of information in reporting, organizational and time regulations for accounting and reporting.

The provisions for each company are purely individual, but there are some general points, for example, for enterprises in the same industry. Large companies, usually used larger set instruments than small and medium. Accordingly, the provisions on management accounting for medium-sized enterprises are more complicated than for large and small ones.

And for one more important point I would like to pay attention. It is the provisions that are the link between process and financial management technologies. It is their combination that provides an integrated solution in management accounting.

For each accounting object, the regulation must reflect not only financial technologies (valuation methods, postings, primary documents, reports), but also the accounting process: who and when will keep records; organizational and time regulations.

“GREEN BUTTON” – DREAM OR REALITY

When you have successfully developed all the provisions and regulations, created the CU system on paper, the question arises: how to implement it in the company, how to make this mechanism work? If the development of an accounting model in a company takes up to three months, then the subsequent adaptation of the company to new components in the management system has a period of at least one year.

If a state decides to set new rules for its citizens, what does it do? Develops and adopts a law, approves it from such and such a date. All innovations in the company are carried out with various variations according to this principle. If a company is setting up a CU system, then it is necessary to develop a regulation, approve it and make it a law for the company. And set up a control system.

The modern science of personnel management provides enough impulses and methods to motivate employees to perform new functions and responsibilities for them, as well as control methods.

For example, in Japanese management there is such an approach: when a qualified employee makes the same mistake three times (if it is not outright sabotage), the matter is most likely in the wrong organization of the process.

If your company's MS system contains conflicting elements, despite all efforts to implement it, the system will not work. If the mechanisms of its functioning and control are not spelled out in the state law, then the most law-abiding citizen cannot and will not comply with it. If the CU system is not aligned with the mechanisms of action and control, then you will not be able to make this system work, despite the most authorized methods of implementation.

Create regulations, familiarize employees, train them, establish as a law for the company and consistently monitor its implementation - a task that requires perseverance from the manager, but not exorbitant efforts and overstrain of all the company's management resources. At practice

The author has seen rather successful companies in which, during the implementation of the accounting project, which can last about a year, the entire operational management team, including the general director, financial director and chief accountant, was practically removed from normal work, “throwing off” it on their deputies in order to introduce the CU system.

can afford it commercial company operating in an aggressive market? It's too big a risk. Therefore, even though it may seem somewhat banal, it is better to set up management accounting in a company right away.

The one-time implementation of complex management decisions is almost never successful.

The company cannot build complex system if people don't know how to make simple ones. The only way to build integrated solutions that has proven to be effective is to break down a complex problem into many simpler ones.

Simple tasks in management can be solved by each employee. Complex tasks are within the power of geniuses. And it would be more rational to distribute the set simple tasks between many employees, and geniuses to load the development of a new product, the development of new markets and other, more interesting and promising tasks.

Setting up management accounting is an internal affair of the organization itself. Unlike financial accounting, management accounting is not mandatory for an organization. The management accounting system serves only the interests effective management. Therefore, the decision on the expediency of its maintenance is made by the head of the organization based on how he assesses the costs and benefits of its functioning.

A management accounting system is effective if it makes it easier to achieve the goals of the organization with the lowest costs for the creation and operation of the system itself.

The purpose of management accounting is to provide information necessary for making management decisions.

Management accounting largely deals with the current facts of economic activity, on which you can quickly make the necessary management decisions to improve the production process. Management accounting data are strictly confidential and constitute a trade secret. Management accounting must necessarily focus on the future and what can be done to influence the course of events.

IN modern conditions management accounting is one of the essential conditions allowing the management of the enterprise to make the right management decisions. Since each organization independently chooses the direction of development, types of products, production volumes, there is an objective need to accumulate information on all these parameters, to obtain the necessary credentials.

The effectiveness of management accounting depends on the choice of methodology for its maintenance (approaches to the valuation of assets, methods for processing financial information, taking into account the time factor, methods for calculating costs, etc.) Management accounting methods should be reflected in organizational documents (orders, management instructions).

Principles of management accounting

1. The principle of isolation. Requires consideration of each economic entity separately from others. In management accounting, when solving specific problems, the enterprise is considered separately not only as a whole, but also its individual divisions.

2. The principle of continuity. It implies the need to form the information field of credentials constantly, and not from time to time.

3. The principle of completeness. Information that relates to the accounting and management problem should be as complete as possible so that the decisions made on the basis of this information are as effective as possible. The principle of completeness is closely related to the principle of reliability, which requires that the information used in decision-making be reasonable.

4. The principle of timeliness. Information should be provided when it is needed.

5. The principle of comparability. The same indicators for different periods of time should be formed in accordance with the same principles.

6. The principle of intelligibility. The information presented in any accounting document should be understandable to the user of this document. In the case of management accounting, we can say that the information prepared for the manager, who will make any decisions on it, must be presented in such a form that the manager understands what the document contains. The information must be relevant, i.e. should relate to the problem of interest to the manager and not be overloaded with unnecessary details.

7. The principle of periodicity. A very obvious principle, although it is actually more difficult to comply with than in the preparation of external financial statements, there this principle is supported by the legal requirement for periodic reporting. However, it is desirable to build both the internal circulation of information and internal reports with this principle in mind.

8. The principle of economy. This principle is never discussed in relation to financial accounting, since, due to its strict external regulation of financial accounting, it is mandatory for the organization. The cost of maintaining a management accounting system should be significantly less than the cost of its operation. Information exchange of accounting and management data should bring benefits to the organization in the form of a reduction in transaction and other costs.

Compliance with the principles listed above allows you to build such a management accounting system that it best meets main goal this type of activity.

When starting to introduce management accounting, the first step is to determine who will lead this work. It is most advisable to entrust it to the financial director of the enterprise and entrust him with the following tasks:

• develop a dynamic costing method and further apply it in practice;
• develop a system for classifying the assortment and calculating costs. This task will require an inspection of all production units of the enterprise in order to study the mechanisms for the formation of costs at each site, to assess their feasibility and validity;
• create a computer system for accounting and data analysis about the activities of the enterprise. At the same time, a qualified view from the outside is very important.

The management accounting system in an organization operates through a number of functions that can be divided into two groups based on the fact that the form or content of information flows is determined by this function:

• functions that ensure the organization of information flows;
• functions that determine the content of information flows.

Among the functions that provide the organization of information flows, the following can be distinguished:

• development and (or) implementation of systems for the exchange of information between various segments of the organization and the presentation of information (preparation of various kinds of internal management reports);
• information analysis;
• activity planning.

The functions that determine the content of information flows are:

• coordination of activities of divisions, segments of the organization or individual employees;
• staff motivation;
• control over the implementation of plans.

The purpose of management accounting is achieved within the framework of these functions by solving a number of tasks, which themselves can be specified by subtasks (tasks of a lower level).

It is possible to formulate many tasks that are solved in the management accounting system in an organization. In all cases, the choice is individual and depends on the goals and objectives of the organization itself, on the situation in its business environment, what market strategy and tactics its management adheres to, and how formalized and standardized the accounting and analytical procedures and decision-making process are in the organization itself. .

As the main tasks solved in the management accounting system of most organizations, within the framework of these functions, the following can be distinguished:

1) presentation of information:

• reserves estimation;
• justification of sales prices;
• profit calculation;
• formation of information files on income and expenses;
• development and presentation of various internal reports to the management of the organization.

2) analysis:

• determination of ways for the most efficient use of resources, including limited ones;
• identification of the possibility of increasing financial performance (internal reserves) and inter-period optimization of the financial result;
• preparation of information for making decisions on the structure and volumes of output;
• preparation of information for making decisions on how to finance various projects, segments, activities, etc.;
• development of investment options.

3) planning:

• forecasting future values ​​of indicators;
• development of operational and tactical plans;
• preparation of information for making decisions about the system and short-term or long-term goals and objectives of the organization.

4) motivation:

• motivation of employees and managers;
• developing ways for employees and managers to participate in the company's profits;
• delineation of responsibilities of managers;
• development of methods for evaluating the performance of departments and managers.

5) coordination:

• coordination of activities of various business segments;
• business structure optimization;
• development of a policy in the field of distribution of overhead costs between organizational units and (or) products;
• organization of the current exchange of information between departments and managers;

6) control:

• organization of internal financial control;
• organization of internal audit;
• comparison of actually achieved with planned indicators and development of recommendations for management to eliminate or prevent identified deviations in the future.

An ordered system for collecting, processing and analyzing information about the financial and economic life of an organization for the purpose of making management decisions is a management accounting system (hereinafter referred to as CU). The main goal is to receive reliable and complete information in the form of reports on time. They are prepared for the founders and heads of organizations at all levels, and are used to plan, manage and control the activities of the organization.

Tasks include:

• resource control;
• control and analysis of the organization's activities;
• planning;
• forecasting and evaluation of forecasts.

It is a mistake to believe that management accounting is mandatory. The current legislation does not establish strict requirements for the organization and maintenance of the CU. Therefore, any form of optimizing the achievement of the result can be applied. But decisions taken should be based on the specifics of the organization, external and internal conditions, development potential.

The organization may apply different methods, she can independently develop them. Most wide use received the following methods:

• costing;
• determination of the break-even point;
• budgeting;
• process-by-process method (calculation of costs by process);
• order method (calculation of project costs);
• normative calculation of costs;
• direct costing (the cost is determined by direct costs, and overheads are related to sales).

In the main activity, the maintenance of MS will allow to identify and reduce inefficient costs, rationally allocate the budget, and obtain up-to-date information on economic activities.

Example. The budgetary institution of the SDYUSSHOR "Allur" in addition to fulfilling the municipal assignment provides paid services for teaching horseback riding. Management accounting will allow you to quickly respond to changes in external conditions (demand) and reduce or increase the volume of services: change the work schedule or coaching staff. As a result, increase profitability and financial stability.

These TCs are strictly confidential information and are not subject to disclosure - this is the main limitation in the organization of management accounting. If the activities of the organization are related to state secrets, be sure to coordinate the procedure for maintaining and reporting with the founders of the organization.

How to set up management accounting in a budgetary institution

It should be implemented in a budgetary institution in stages. First of all, take care of the approval of the accounting policy. Develop an order together with users (managers of all levels). Consider the following structure:

1. Management analysis. Determine the indicators for analysis (financial assets, fixed and material assets, labor resources, cost of production, etc.), taking into account the specifics of the institution. Choose the optimal forms for calculating indicators, units of measurement. Set permanent and prospective indicators, directories.
2. Accounting. Form a sequence of accounting for analysis indicators. Principles for comparing planned and actual indicators, tolerances. Establish the procedure for using accounting and financial accounting indicators for management purposes.
3. Reporting. Management reporting, which is included in it, is also fixed in the accounting policy, in the forms and forms of documents, in the order in which they are reflected and filled in with data. Approve the forms that maximally reflect the results of the financial and economic life of the organization. Set the frequency of reporting in the context of departments of the institution or types of activities.

Features of management, accounting and financial accounting

For the full and effective management of the organization, accounting alone is not enough. Financial statements, due to its periodicity and the need to comply with stringent legal requirements, does not provide managers with comprehensive information. It reflects a fait accompli and does not allow taking into account the prospects and dynamics of the organization's development. However, the use of accounting data allows you to apply various forms accounting, including management.

Management accounting is strictly dependent on financial indicators, since primary accounting data are the basis for analysis and forecasting. The differences are presented in the table:

	Index	Management Accounting	Financial and budget accounting
	Purpose of accounting	Formation of information for the effective management of the institution (development prospects)	Formation of timely, reliable and complete information about the FCD of the organization, for the preparation of financial statements, control and determination of reserves (reflection of a fait accompli)
	Users of information	Founders, managers of all levels, specialists	Mainly external users
	obligatory	Not necessary	Necessarily
		Set up by the organization	Generally accepted norms, requirements and standards approved
	Degree of information accuracy	Approximate (forecast) indicators are acceptable	Reliable, documented information
	Periodicity	Set up by the organization	Monthly, quarterly, annually (according to current instructions, norms)
	Responsibility for timeliness and reliability	Not provided	Administrative and criminal liability is provided for violation of the rules for maintaining financial and accounting records (violation of deadlines, distortion of data, failure to provide)
	Regulatory body		Ministry of Finance of Russia

Management accounting at the enterprise: examples, Excel tables

It is a subsystem of accounting, so accounting indicators are constantly used in analysis, accounting and reporting and allow you to organize managerial activity. Consider the main indicators:

Name of indicator	Definition	Meaning
	The total amount of money and material assets received for a specific period of time	The analysis allows you to obtain operational data not only for a specific period of time, but also by type of activity, for each service or product, by the nature of taxation or sources of income
	General decrease in economic benefits associated with the disposal of assets or the incurrence of liabilities that result in a decrease in financial resources	Information may contain data on the constancy and variability of costs, whether they were planned or not, whether they exceed the established limit
Cost price	Estimation of the cost of production or manufacture of products, provision of services	The calculation allows you to determine reserves and inefficient expenses, establish the volume of products (services) for a particular type of activity, form complete list costs of production (sales) of a unit of output
Financial (cash) expenses	Actually performed cash transactions to write off funds from the settlement account of the organization	Analytical information on the timeliness, size and frequency of payments for expenditure obligations, in general, by organization, division or for each type of activity
Actual costs	The totality of cash expenditures and commitments, documented	Information on the composition of expenses and commitments. It is presented in the context of counterparties, contracts, nomenclature of goods or services. In terms of the amount of payments to the budget system of the Russian Federation (taxes, insurance premiums, fines, fees)
Profitability	Relative indicator economic efficiency	The indicator determines the result of activity in the context of each direction of the type of activity. Information allows you to decide whether to reduce or increase production
Gross revenue	The total amount of cash receipts from the sale of products, works, services and material assets	The indicator is classified by sources of income, by directions entrepreneurial activity
Gross profit	Remaining gross receipts after deducting actual costs	The indicator is used to assess the effectiveness of spending, identify reserves and limits
Taxes (VAT, property tax, income, transport, etc.)	The amount of tax liabilities, fees, contributions, mandatory for calculation and payment	Estimation of tax liabilities taking into account the growth or decline in the volume of entrepreneurial activity. Calculated taking into account the current fiscal legislation
Net profit	The difference between gross profit and calculated tax liabilities	The indicator is the result of the activity of the enterprise for a specific period of time. Used for comparison with set targets. If there are deviations, the manager decides to increase / reduce production (sales), change the cost structure, etc.

Let's look at an example.

According to the table, we can analyze the deviation of actual indicators of income and expenses from the established plan for the 1st half of the year. Similarly, you can analyze the indicators for the main activity or other areas of business activity.

This is accounting, on the basis of which data, managers of enterprises of different levels make management decisions.

How to implement management accounting in an enterprise.

It doesn't really take that much.

I. Determine who will be responsible for management accounting.

II. Determine the chart of accounts to be used in management accounting.

III. Describe the business processes that exist in the enterprise.

IV. Approve the forms of reports.

V. Decide on what software product management accounting will be implemented.

Now let me explain a bit:

1. So who should keep the accounting?

In many enterprises, direct management (that is, receiving input information, entering data into the program, receiving outgoing forms) is entrusted to economists. This is a mistake, and fatal for the fate of management accounting in the enterprise. At its core, management accounting is no different from accounting, it is accounting. There is simply accounting and there is managerial accounting. They have a lot in common, for example:

1. Both of these records are kept on the same principle - the principle of double entry.
2. In both of these accounts, at the end of the reporting period, the main triplet of reporting is issued, namely,.
3. In both accounting bases, reconciliations are periodically made with counterparties (suppliers, contractors, etc.)

And there are only two differences:

1. When administering accounting it is necessary to comply with the norms of the current legislation, while maintaining management accounting, it is necessary to comply only with the norms and rules of the enterprise.
2. In the conditions of our country, in accounting, the movement of funds is carried out through a current account and a cash desk, and in management accounting cash move through the current account and TWO cash desks.

I am writing all this just to explain and prove: MANAGEMENT ACCOUNTING SHOULD BE KEEPED BY THE ACCOUNTANT AND ONLY THE ACCOUNTANT!!! Because it is disastrous to entrust economists with management accounting, because economists do not know accounting in such a way as to conduct it.

Economists (if there are any at the enterprise) should take part in writing the accounting policy, monitor compliance with it by accountants, check the correctness of the reports submitted based on the results of the reporting period, and also use management accounting data to analyze the activities of the enterprise (plan-fact analysis, analysis according to indicators, etc.).

1. Determining which chart of accounts to use

There is no need to reinvent the wheel at this point. It is necessary to take as a basis a standard chart of accounts, and adjust it to fit your needs. Moreover, the necessary adjustments will become apparent during the implementation of paragraph III.

You can formalize your modified chart of accounts in the following table:

Account class	account number	Account name	Account type	Analytics 1 level	Analytics 2 level	Analytics 3 level	Note

Note that the number of levels of analytics depends on software tool which you are using.

1. Description of business processes.

This is perhaps the only stage in the process where implementation experience is desirable. And even then not so much for the quality of the process, but for confidence in the correctness of their own actions.

What is a business process in management accounting. This is a set of accounting operations that reflect the stages of the enterprise.

Examples of business processes:

• purchase of materials for the warehouse,
• sale of finished products,
• extradition wages etc.

So, in the table below we make a description of the business processes in the enterprise. As an example, let's take the business process of purchasing materials for a warehouse.

	Name of business transaction	Wiring		Document	Note
	Supply to the warehouse of materials			Purchase Invoice
	Formation of the warehouse price transport			Certificate of completion
	Payment to the supplier			Payment order
	Payment to the transporter			Payment order

When filling out this table, you need to remember that there is not a single accounting operation that would not be included in some business process.

Let's return to the table. Columns one through three are self-explanatory.

Column "Document". It contains a document on the basis of which this operation is carried out.

The "Note" column is intended for writing explanations for the corresponding operations. Or it indicates that the document on the basis of which data is entered (see the "Document" column) needs to be finalized and the corresponding terms of reference are attached.

The number of business processes in an enterprise can be completely different, there is no need to worry if you get too many or too few of them. The most important and the only thing that matters is that ALL the activities of the enterprise are described in the business processes and not a single operation, not a single posting remains outside of them.

When describing these business processes, you must understand why you are doing it. And you should have two goals:

1. Descriptions of business processes should serve as the main part of the terms of reference for programmers in order to implement the software product defined in paragraph V.
2. These same descriptions are the foundation of your enterprise. Subsequently, they must be checked for compliance with the business process description of the actual operations carried out at the enterprise. If discrepancies appear, then make adjustments either to the descriptions of business processes, or correct the business process itself in accordance with the description.

1. Reports and their forms.

All other reports are compiled as needed in the form in which it is convenient for their user (that is, the heads of the enterprise at various levels).
Examples of additional solutions in the field of management reporting for individual industries are given here:

1. Software product definition

An important step, but not as important as many people think. First of all, you need to understand (REALLY UNDERSTAND, AND NOT FORMALLY AGREE AS ​​WITH SOME CHINESE WISDOM) that any software product, even Excel spreadsheets, even an ERP program such as SAP / R3, are just tools that cannot ensure management taking into account the fact of their purchase, and even the fact of installing this product on all computers, the problems are also not solved. Rather, they are just starting.

From my personal experience I can say that the vast majority of Ukrainian enterprises simply do not need expensive ERP systems like SAP. 1C is enough. But I do not see any particular need to argue on this issue, from my point of view, the software product does not matter. For each software product is accompanied by programmers who are obliged to adjust this product to the terms of reference that will be drawn up as a result of paragraphs III and IV. But even if there are some difficulties with the implementation of the terms of reference, a compromise can always be found with programmers. The main thing is to correctly explain to programmers what you still want.

And now a little about the problems

I want to talk about myself main problem in the implementation of management accounting. This is the human factor. The main problem in the implementation of management accounting and the software product on which it works, as a rule, are the employees of this very enterprise. People always have a hard time accepting changes (especially an accountant), and then these very changes are accompanied by an increase in the workload at least twice for quite a long time. Who will like it? And they are little comforted by the fact that later the quality of their work will become higher, and the level of workload will drop to the pre-innovation level (it is impossible to count on a greater reduction in workload). So if you are still determined to build management accounting in your enterprise, first of all, you will need a strong will and determination to apply changes. Good luck.

If you need help setting up management accounting, then you.