The transition of the Russian economy to market relations required the active and consistent introduction of the latest achievements in the organization of accounting and information technologies into the management system. Under these conditions, the role of accounting has immeasurably increased, since now it is required not only to compare the costs incurred with the income received, but also to take measures to efficient use each ruble invested in the production, financial and investment activities of organizations. In the regime of constant inflation and tough market relations (competition), the work of organizations in Russia is associated with significant business and financial risks. Under these conditions, accounting in organizations becomes not only the most important and so far the only source of super important information, but also the main tool for planning and forecasting activities. The need to involve in the management of the enterprise, first of all, specialists, managers and managers of all levels, puts the importance of the management accounting subsystem in the first place.

Management accounting is an integrated system of internal enterprise management that provides information on the costs and performance of both the entire enterprise and its individual structural divisions, designed to make operational and strategic management decisions.

management accounting is a system that provides managers and specialists of the enterprise with production information for making effective decisions and provides users with the necessary information to evaluate the activities of the enterprise.

Management accounting is a tool that allows an enterprise to: increase the transparency of financial flows; promptly respond to environmental changes; control possible risks; evaluate your business objectively; make timely informed decisions based on management data.

Management accounting is an essential element of the enterprise management system. Describing the essence of management accounting, it should be noted its most important feature - management accounting connects the management process with the accounting process. Management accounting is integral part enterprise information system. Management efficiency production activities provided with information about activities structural divisions, services, departments of the enterprise. Management accounting generates such information for managers of different levels of management within the enterprise in order to make optimal management decisions.

Tasks of management accounting:

providing information management to control the feasibility of business operations, the use of material, labor and financial resources in accordance with the regulations, standards and estimates approved by the enterprise;

prevention of the probability of negative results of the economic activity of the organization;

identification of on-farm reserves;

security financial stability enterprises.

In this regard, it can be noted that the main goal of management accounting is to provide the management of the organization with a full range of planned, forecast and actual data on the functioning of the enterprise as an economic and production unit (including the presentation of data on the enterprise as a whole, as well as in the context of structural and production units, cost and profit centers) in order to ensure the ability to make economically sound management decisions.

Methods and methods of management accounting:

The method of management accounting is a set of various techniques and methods by which objects of management accounting are reflected in information system enterprises. The management accounting method consists of the following elements: documentation, inventory, evaluation, grouping and generalization, control accounts, planning, rationing, limiting, analysis and control.

Organization of the management accounting system:

identification of functions and interrelations of structural divisions (drawing up an organizational and production scheme);

development of workplace standards, including the preparation of job descriptions;

selection of specialists of appropriate qualification;

drawing up a program of training and retraining of personnel;

organization of technical and financial support, including information technology.

Management accounting

In recent years, a new trendy topic has emerged among IT professionals involved in enterprise management automation, namely automated management accounting. Often, management accounting is opposed to accounting, with some even defiant disdain, saying that accounting automation is a passed stage, but management accounting is everything, although it is implemented in few software systems.

Observing the practical life of all more or less successfully operating companies, one can find that in each of them there are three types of accounting at once, objectively differing from each other in the subject, goals, methods, regulatory documents, consumers of accounting results and sanctions for its incorrect maintenance.

First of all, this is tax accounting, the purpose of which is to record taxable bases and prove the correctness of tax calculations. It was carried out earlier, but with the introduction of the Tax Code of the Russian Federation, its existence was recognized at the level of legislation.

Consumers tax accounting are tax authorities and arbitration courts, and it is regulated by the Tax Code and documents related to it. Tax accounting has its own document flow (in particular, invoices), independent registers, its own reporting forms, etc.

The principle of tax accounting is a reflection of all events and operations that in one way or another affect the base of a particular tax. Sanctions for incorrect tax accounting - additional taxes, fines and penalties.

The second type is financial accounting (and the main and integral part of it is accounting), the purpose of which is to collect and provide information for consumers external to the enterprise, primarily for various kinds of investors. It turns out that financial accounting is a kind of facade of the company building.

The sanction for inadequate financial accounting is the removal of the executive management of the company by the board of shareholders.

Financial accounting is regulated by the law on accounting approved Ministry of Finance and some other bodies (within the powers granted by law). This is the most developed (there are PBU, various industry guidelines, in the end textbooks on accounting), regulated, developed and, according to some, an unnecessary type of accounting today. Unnecessary, because the principles of financial accounting, adjusted due to some long-standing traditions based on the rule “less information - fewer questions”, reduce its managerial value to almost zero values.

That is why conversations about the need for management accounting have become so relevant, which, as you can see even from the name, is aimed specifically at solving the problems of managing an organization, acts as the main information foundation for management. internal activities enterprise, its strategy and tactics. Its main purpose is to prepare information for making operational and predictive management decisions. Strictly speaking, this is the European-Russian understanding of management accounting. The American term has a narrower meaning: in the overseas sense, this is accounting for the cost of products and services (although it must be admitted that in real practice these differences often come to naught). The consumers of the results of management accounting are the employees of the organization who make management decisions, i.e., managers of all levels of the hierarchy.

Since management accounting is internal accounting, it is regulated exclusively by internal orders of authorized employees. The data and results of management accounting are trade secret. The principle of management accounting is a reflection of absolutely all events that in one way or another affect or can affect the economic life of the organization. The legislation does not provide for sanctions for the absence or incorrect maintenance of management accounting, but they are determined by life itself. This is the bankruptcy of the company or the change of ownership.

As for the methods of implementing management accounting, they use all elements of financial accounting, such as documentation and inventory, valuation and costing, accounts and double entry, balance sheet generalization and reporting. The information that is generated in management accounting is much more diverse. Suffice it to say that, by some estimates, out of ten key indicators, necessary for effective management business, only three are financial in nature and seven are non-financial. Among the indicators that are formed in the management accounting system may include, for example, the following: the maximum time required to complete the order; optimal loading warehouse space; the time spent on issuing one payment order in the accounting department; break-even point of products or services provided; the number of customers who switched to competitors in the reporting period due to the negligence of commercial agents or low-quality products; the level of the market that the company controls and (or) intends to control; the level of qualification of the personnel and the rate of its growth; the number of defects per million products manufactured by the company; unit cost of output. In general, the composition of management indicators strongly depends on the area in which the company operates. For example, for a publishing house, an important indicator is the color of a publication, which determines both the cost of production and the attractiveness of this product for readers. As a result, if financial accounting records only sums of money, then management accounting involves the registration of a wide variety of natural values.

The next important difference is the degree of detail of the information recorded in the accounting. All of the above suggests that if a crow flew outside the window, then this is unlikely to have an impact on economic activity steel mill, which means that there is no need to register this event. But if rats are found in the warehouse, then this fact is worthy of being recorded in the management accounting system, because it may be associated with some unplanned losses in the future.

Another reason for the greater detail of management accounting is related to the fact that it is much wider than in financial accounting, it examines various segments of the enterprise, and not the enterprise as a whole. In other words, management accounting is characterized by more developed system analytics.

The main difference is that financial accounting strictly regulated. The regulation is as follows:

Mandatory financial accounting, as official for all organizations without exception, is regulated by the law on accounting in the Russian Federation, regardless of its maintenance.

To conduct or not to conduct is decided by the management of the enterprise itself. No authorities or other organizations have the right to specify what should or should not be done. There is no need to incur costs, the value of which for management is lower than the cost of obtaining it.

Financial accounting rules are clearly regulated state regulations and national standards.

The norms and rules of conduct are established by each enterprise, based on their own interests. The personnel of the enterprise engaged in management accounting can follow any internal rules accounting (established by accounting policy) depending on the usefulness of these rules. The main argument in the validity of management accounting rules is whether there is any benefit from this.

The main subject in financial accounting is the enterprise, which acts as a single entity.. In large diversified enterprises, only cost and income accounting is carried out by type of activity, which is consistent with the requirements of the tax code of the Russian Federation.

Management accounting usually includes information about the activities of individual interrelated divisions of the enterprise, types of activities or different types products, works, services.

Presentation Forms financial information approved by the government of the Russian Federation. These forms are the same for all organizations, regardless of their legal form.

Management accounting results can be presented to users as there are no required forms.

The degree of openness of financial information is established by the state. This information is public and is not a commercial secret to anyone.

Unlike financial accounting, management accounting is subjective and confidential. The content of management accounting indicators is its trade secret, a secret.

Compilation frequency financial reporting established by the relevant regulations. Reports are compiled and submitted at the end of each quarter and for the year.

In management accounting, reports can be prepared daily, weekly, monthly, quarterly and annually. The deadlines for the provision of such reports are set by the management of the organization, but there is no strict frequency here. It is important that the report is useful to the user and received by him at the right time.

Methods of grouping costs and revenues used by the enterprise are indicated in its accounting policy. In financial accounting, costs are grouped by economic elements, and incomes are grouped by the enterprise as a whole and by type of activity. The list of costs is regulated centrally by the Government of the Russian Federation. This grouping allows you to obtain information about the costs incurred in the whole enterprise for a certain period of time without a direct connection with their intended purpose, that is, the degree of payback.

In management accounting, costs are grouped and reflected in the context, and income - in the context of structural units and types of products, works, services. The list of costing items is developed and established by the enterprise itself.

Degree of responsibility for incorrect financial accounting is established for managers and accountants at the level of administrative and criminal liability.

In the field of management accounting, liability for distorted data is not provided, except for purely moral or loss of encouragement.

The essence of management accounting

Management accounting enables its users to make rational and balanced management decisions by eliminating the shortcomings inherent in accounting (financial) accounting. It must be recognized that a huge proportion of management information is based on the information that was obtained on the basis of enterprise accounting data. Accounting register data (grouped in a certain way and transformed for management purposes) allows you to evaluate financial risks, prepare accounting and management reporting of the enterprise. Requirements for accounting, financial and management accounting are contained in the system of regulatory legal regulation.

Levels of management accounting regulation

Currently, there is no single view not only on the definition of management accounting, but also on its regulatory regulation. Some researchers distinguish three levels of regulation of management accounting standards:

• state level (Law dated November 21, 1996 No. 129-FZ “On Accounting”),
• industry level, which contains provisions on the principles of organization of management accounting;
• internal level (accounting policy and various standards - organizational, methodological, technical).

Enlarged in this structure, two subgroups of normative acts are distinguished:

• regulations related to the process of organizing management accounting;
• normative acts applied in the process of management accounting.

From the point of view of applicability, the regulatory regulation of management accounting systems is structured as follows:

• norms of civil legislation (the basis of legal regulation of management accounting);
• legislation on administrative offenses;
• tax law;
• regulations in other areas of legislation that affect the formation of management accounting.

Most modern scientists consider the system of legal regulation of accounting as the basis for the regulatory regulation of management accounting registers.

Composition of legal acts regulating management accounting

System of legal acts Russian Federation currently includes seven levels:

1. Constitution of the Russian Federation.
2. Federal Legislation.
3. Decrees of the Government of the Russian Federation.
4. Decrees of the President of Russia.
5. Normative base of ministries and departments.
6. Regulations of local and government agencies authorities of the Russian Federation.
7. Local acts of organizations.

to local regulations enterprises that regulate the rules of management accounting include:

• regulation on accounting policy(in the section on management accounting);
• key regulations of business processes of the enterprise;
• regulation on the financial structure;
• organizational and administrative documents that approve the forms of internal management reporting and primary documents;
• chart of accounts of management accounting;
• management accounting classifiers.

Thus, to date, scientists do not have a unanimous opinion on the normative regulation of the management accounting system.

The article considers the basic principles of building management accounting. In the future (in future issues) various elements of accounting, methods for obtaining and generating initial information, as well as topical issues of budgeting and analyzing investment and production projects will be considered in more detail.

This article is intended for directors and financial executives of small and medium-sized enterprises who want to improve the performance of their business in an increasingly competitive environment. One of the ways to improve the efficiency of activities is the introduction of management accounting at the enterprise, which allows obtaining reliable information about many aspects of its activities.

How does management accounting differ from accounting

The first question that arises among managers in connection with management accounting is the question of the differences between management reporting and accounting. Consider some distinctive features management accounting.

1. Purposes of record keeping

Accounting is maintained in accordance with applicable law and is intended primarily for reporting to tax authorities. Accounting methods depend on the qualifications of the accountant, the chosen accounting methodology, which naturally affects the reliability of financial statements.

Management accounting is developed in accordance with the internal requirements of the enterprise and is intended for making specific management decisions by its head. When setting up management accounting, the characteristics of the enterprise's activities are taken into account, a methodology for collecting and analyzing data is developed that will be tied to the interests of the operating enterprise.

2. Accounting for the activities of several areas

Accounting, by definition, is tied to a specific legal entity. At the same time, it is no secret that in order to optimize business activities, many managers tie operations to various legal entities carrying out various directions activities. The introduction of management accounting allows you to take into account the entire volume of business operations, regardless of how many lines of activity exist.

3. Efficiency

Accounting is not always able to provide the required information at the right time. Management accounting is more operational, and data can be provided at the time intervals required by the manager.

4. "Full" accounting of transactions

Accounting may not take into account certain transactions (for example, the requirement tax office to sell goods at a price "above cost" forces accountants to underestimate real costs, although price reduction is one of the main means of promoting goods to the market). Management accounting is designed to provide the most accurate picture of the activities of the enterprise.

Where do reporting data come from?

Like accounting, Management Accounting BASED ON COUNTING TWO DIFFERENT TYPES OF DATA: streams and states. Here it is appropriate to draw an analogy with the problem from a school mathematics textbook about the volume of water flowing out and remaining in the pool at the beginning and end of the period.

The main form that fixes fund flows within accounting, is the Profit and Loss Statement, which displays cash and material flows for the period between two reporting dates. In addition, the Profit and Loss Statement gives an idea of ​​the total profit received by the enterprise in the course of its activities.

Unlike the accounting Profit and Loss Statement, the management report is aimed at assessing financial flows, and therefore may not take into account depreciation.

The form that fixes states, is the balance sheet, which is compiled at the end of each period. Despite the difference in the names of the items appearing in the Profit and Loss Statement and the Balance Sheet, these forms are closely interrelated, and with proper accounting, the relationship between the balance sheet at the end of the current period should be observed.

Although management accounting is based on general principles accounting, for ease of use, the final report may include only the most important elements from the Profit and Loss Statement and Balance Sheet, which will be grouped in a way that is convenient for the manager, often without special accounting or financial education.

How is the management accounting system built?

Let us consider in more detail some of the fundamental points that must be taken into account when building a management accounting system. There are several such moments - this is the definition of accounting boundaries, the formation of information based on flows Money and a clear delineation of the areas of responsibility of the performers.

Accounting boundaries

One of the most important aspects determining the success of the introduction of management reporting in the enterprise is the question of the boundaries of management accounting. The lack of a clear determining what falls under the scope of accounting leads to a misunderstanding of the task performed by the performer, a lack of consistency in accounting for uniform transactions and, ultimately, to a distortion of management accounting data. In particular, when setting up an account, the following questions often arise:

how to determine the outer boundaries of what is subject to accounting? For example, should activities be included in reporting? subsidiary operating in another city?

how to determine the need to create several accounting centers? For example, a company may be engaged in the production of two various kinds goods. Should a separate accounting system be created for each type of product (which in the future will allow to assess the profitability of the production of a particular product, but also significantly complicates the task), or is it necessary to take into account all operations at the same time?

how to take into account the work with auxiliary financial instruments?

Cash accounting

To facilitate the accounting system and create maximum reliability, management accounting is mainly based on the fact of the inflow and outflow of funds. This may relate to accounting for depreciation charges that have importance in accounting, but are not directly related to financial outflows and therefore may not be taken into account in the preparation of management reporting. Another example is barter transactions, which are also not related to the inflow or outflow of funds (the solution to this problem will be discussed in more detail in subsequent articles).

Responsible persons

The implementation of an accounting system is impossible without a clear definition of the areas of responsibility of responsible persons and the algorithm of their actions. The absence of those responsible for the collection and provision of this or that information, the uncertainty of the timing of its provision, the development of inconvenient or unsuccessful reporting forms with which the performers work, leads to a distortion of the final information reported to the manager.

What information can be gleaned from management accounting

Building a management accounting system should not become an end in itself. First of all, accounting is intended for the manager to make well-defined management decisions. What is the BASIC INFORMATION that can be gleaned from regularly submitted management accounting forms?

1. Progression of sales volume

Sales volume is one of the most important elements of accounting. Management accounting allows you to track trends in the increase (decrease) in sales, identify seasonal surges and recessions, build a budget and formulate tasks for the production and sales departments, track fluctuations in demand depending on changes in the price level, evaluate the results of marketing actions, etc.

2. Separation of fixed and variable costs

The breakdown of costs into fixed and variable is fundamental to the formation of long-term development goals. Fixed costs are those that are constant and unavoidable regardless of the volume of sales. Variable costs change in proportion to the volume of sales. Comparison of the volume of sales and variable costs (as a percentage), as well as the level of fixed costs, allows you to determine ways to achieve maximum business efficiency.

3. Assessment of the profitability of the enterprise

Comparing the volume of sales with the total cost will help the manager to track the current profitability of the enterprise. Comparison of individual cost groups with their impact on sales volume and profitability makes it possible to manage profitability by reducing unnecessary expenses and increasing allocations for other cost groups.

4. Evaluation of the effectiveness of work with buyers

Constant monitoring of the state of customer debt makes it possible to evaluate the effectiveness of the sales department. The manager can assess the amount of funds frozen in accounts receivable, as well as the trend of growth or decrease in receivables.

5. Evaluation of the efficiency of managing the warehouse of raw materials, materials and finished products

6. Assessment of the need for working capital with the growth of the enterprise

In addition, depending on the data collection system and the logic of building management accounting, in-depth data analysis allows you to obtain SERIES OF SUMMARY INDICATORS, such as:

1. Evaluation of the work of managers(number of contracts, their profitability, transaction volumes, etc.).

This allows the manager to expand areas of responsibility, encourage employees for successful work and look for ways to improve the efficiency of less successful activities.

2. Assessment of customer attractiveness(volumes and frequency of orders placed, profitability of orders, frequency of payment).

Having singled out the group of the most attractive clients, the manager will be able to analyze the main similarities in the attractiveness of clients, methods of working with them, etc. in order to further expand this group.

3. Profitability assessment of product groups(sales volumes for each group of goods; costs associated with a group of goods; turnover of materials in the manufacture of goods of this group, etc.)

Management accounting also provides an opportunity to assess SEVERAL OTHER INDICATORS, which may be important in negotiations with potential investors or partners, namely:

liquidity and financial stability ratios of the enterprise;

ratio of own and borrowed money involved in business, etc.

In the next article, we will talk in more detail about the main "blocks" of financial and economic information used to create a management accounting system (cash desk, work with customers and buyers, warehouse accounting, accounting for other debts).

Material prepared
CEO
OOO "ONIKS-CONSULTING"
M.V. Alekseev

and audit director
LLC "AUDIT PRO"
W.B. Tikhonova