The essence of management accounting is an integrated system of cost and income accounting, rationing, planning, control and analysis, which systematizes information for operational management decisions and coordination of the problems of the future development of the enterprise.

At the heart of management accounting is a system of effective management of financial, material and labor resources. Accounting is designed to provide managers and specialists with the information necessary to make effective management decisions. The market economy implies complete economic and financial independence. Economic independence consists in choosing the organizational form of the enterprise, type of activity, business partners, determining sales markets, prices, etc. The financial independence of the enterprise consists in its full self-financing, development financial strategy, pricing policy. In this regard, there is a need to create management accounting as an independent industry. accounting activities. This led to the division of accounting into financial and managerial. Management accounting in an organization should provide the management apparatus with the information necessary for planning, managing and controlling the activities of the enterprise. Accounting management accounting is a continuation of financial accounting, has a certain relationship and differences with it. The subject of management accounting is the production activity of the enterprise as a whole and its structural divisions. The main purpose of accounting management accounting is costing, performing alternative calculations to solve one problem.

Among the objects of management accounting, it should be noted such as: expenses, current assets (stocks of inventory, work in progress and finished products), sales and production volumes, purchase prices and sales prices, transfer prices, revenue, etc. The criterion for forming the composition of management accounting objects is their relevance in making management decisions and in developing strategies for the ordinary activities of the enterprise.

The management accounting method is a set of techniques and methods of information support for the process of managing costs and their results in the sphere of the ordinary activities of the enterprise. The composition of the elements of the management accounting method is determined by the specifics of managing a particular enterprise. However, the main elements of the management accounting method are: documentation, costing, budgeting, comparison, information modeling, system analysis.

The main criterion for the effectiveness of the management system is effective use financial, material and human resources. Management accounting provides the necessary mechanism for this, allowing you to comprehensively consider the issues of planning, operational control and accounting for certain types of activities. The scheme of management accounting at the enterprise is presented in Appendix 1.

As is known, in the world practice, the generally recognized information system that provides the needs of managers in intra-company management is the management accounting system.

So, under the management accounting system in an enterprise, one must understand the observation, evaluation, registration, measurement, processing, systematization and transmission of information mainly about costs and results. economic activity in an integrated system of accounting, standardization, planning, control and analysis in order to form a sufficient information base for internal users to make operational (tactical) and predictive (strategic) management decisions.

The purpose of management accounting is information support for tactical and strategic decisions the management team of the enterprise to control the real production and financial results actually achieved through the organization of production and the implementation of the financial policy of the enterprise in terms of expenses, the formation of production costs and the cost of production.

Thus, management accounting is a necessary tool for managing an organization, which allows improving the quality and efficiency of managerial decisions, maximizing the expected result and effectively controlling the risks of economic activity.

Introduction

Chapter I. Methodology for organizing an accounting and analytical system of management accounting in small enterprises 10

1.1 Theoretical prerequisites for the formation of management accounting in small businesses. 10

1.2 Characteristics and structure of the economic and legal framework as the basis for organizing small business accounting.

1.3. Analysis of the development of small enterprises in Kazakhstan and Russia 39

Chapter II. Features of the formation of an accounting and analytical system of management accounting in small enterprises 56

2.1 The structure of management accounting in small enterprises 56

2.2 Information support of the accounting and analytical system of management accounting 70

2.3 Grouping of production costs forming the forming cost in small enterprises 87

Chapter III. The use of accounting and analytical information in the management accounting system at small enterprises 115

3.1 Operational accounting and analytical system 115

3.2 Tactical accounting and analytical system 127

3.3 Strategic accounting and analytical system 141

Conclusion 162

List of references 176

Applications 194

Introduction to work

Relevance of the research topic. The creation in the Russian Federation and the Republic of Kazakhstan of favorable conditions for the development of small business is in line with global trends in the formation of a flexible mixed economy based on a combination of different forms of ownership, and allows you to solve a number of important socio-economic problems market economy. For a number of years, the number of small enterprises in our countries has been constantly increasing. However, this trend has since reversed.

The economies of Russia and Kazakhstan are so connected that even their illnesses are similar in many ways. The negative dynamics of small business is largely due to the destructive influence of the external environment. One of the main factors behind this phenomenon is the distortions in the economic policies of our countries. If the last. decade of the last century is characterized by an outbreak of small business growth on the basis of the destruction, and often the collapse of large enterprises and associations, then in the 21st century, interest in small businesses has clearly fallen. The reason for this is seen, among other things, in the shortcomings in the organization of small business, which is manifested in the weak implementation of management accounting elements.

The absence or insufficiency of accounting support for small business activities cannot be considered the only reasons for the emergence of negative trends in the development of small business. Negative influence both general economic instability and objective weakness financial system of our states, administrative barriers, high taxes, lack of real support from the states in the conditions of the inflationary period. However, the effectiveness of small business management is impossible without

rational system of organization of accounting and analysis of activities. small enterprises, and above all, managing the costs of their production.

Understanding and realizing the role of small business in achieving the efficiency of the economies in the Russian Federation and the Republic of Kazakhstan, the governments of these countries have not eliminated the problems of small business. In both countries, the development of small businesses is supported by law and, in particular, it provides for the introduction of a simplified system of taxation and accounting for small businesses, the preservation of tax benefits, the elimination of legal, administrative, managerial and organizational barriers that limit the possibility of creating small business structures, etc. d.

However, the measures taken so far only simplified the system of accounting and taxation, but did not solve the main problem - the creation of a correct and rational management accounting system in small enterprises, on the basis of which management can make the right management decisions.

The following works were devoted to this issue in one way or another: L.A. Bernstein, A. Drury, B. Ryan, J. Richard, E.S. Hedrickson, M.F. Van Breda, and other Western economists. The methodology and organization of management accounting for production costs is also reflected in the works: SB. Barngolts, M.A. Vakhrushina, N.D. Vrublevsky, V.B. Ivashkevich, N.P. Kondrakova, S.A. Nikolaeva, K.N. Naribaeva, V.F. Palia, V.I. Petrova, S.S. Satubaldina, V.K. Sopko, YAZ. Sokolova, V.A. Terekhova, A.D. Sheremet and other authors.

Production cost accounting is currently the central area in the management system. It is here that the system of basic cost indicators of production activity is formed. From that

How can management accounting for production costs be organized? and the corresponding calculation of the cost of production, the level of economic management of the enterprise, as well as the degree of impact financial leverage to improve production efficiency.

It should also be noted that small enterprises have specific features, due not only to the technology and organization of production, but also to the system determined by accounting policy. Not properly applied advanced practical experience foreign countries, not to mention how the use of computers and special accounting programs for management accounting at enterprises could facilitate accounting and accounting work. In our opinion, the future lies in the automation of the processing of accounting information in all areas.

The need to increase the efficiency of accounting is due to the fact that at present there are constant changes in market conditions, clarification of prices for raw materials and products. This implies the need to determine production costs in order to know the profitability and profitability of products. It is important to increase the control and share of variable costs and reduce indirect costs accordingly. A management accounting methodology specially developed for small businesses would be more in line with modern business conditions. However, the theoretical developments and practical recommendations on the organization and methods of management accounting that are still available are usually focused on large enterprises and do not take into account the specifics of small businesses. Improving the current methodology and organization of management accounting

production costs of small enterprises and determined the relevance of the choice of the topic of dissertation work.

The purpose of the dissertation research.

The purpose of the study is to develop principles and practical advice on the organization and methods of management accounting in the special conditions of small businesses.

Tasks of dissertation research.

Based on a comparative analysis of the accounting and analytical base, cost management using accounting and tax accounting at small businesses of the Russian Federation and the Republic of Kazakhstan to propose ways to improve it;

Determine the objects of cost accounting by places of origin and centers of responsibility in order to provide objective information in management accounting;

Highlight the factors that determine the signs of choosing a management accounting subsystem for small businesses;

Develop the principles of cost structuring in the management accounting system for small businesses;

To reveal the possibilities of harmonization of financial and management accounting for solving a set of tasks related to the management of small enterprises and increasing their investment attractiveness;

Explore the possibilities of increasing the efficiency of using accounting and analytical information in the management system of small enterprises;

Determine the role of tactical analysis in the system of management accounting by small businesses;

Consider the possibilities of applying the methodology of strategic accounting in small business.

Object of study. The object of the study was the activity of small enterprises in the city of Uralsk and the West Kazakhstan region of the Republic of Kazakhstan and the city of Samara of the Russian Federation. The subject of the study was the organization and methodology of accounting and control of production costs in small businesses.

The theoretical and methodological basis of the study were the works of domestic and foreign economists devoted to the problems of managerial production accounting for small businesses.

The research methodology was based on observation, study and generalization of the accumulated knowledge and experience in the domestic and foreign practice, performance of computational and analytical work on real data in cost management and the use of statistical and mathematical tools, special economic techniques, applied computer accounting programs.

Information base The research included legislative and regulatory acts, practical material of small enterprises of the Russian Federation and the Republic of Kazakhstan, materials of scientific and practical conferences, seminars and specialized literature on the subject under study.

In the course of the dissertation research, various methods of scientific research were used: selective observation, analysis and synthesis of information, systems approach, groupings and comparisons and others.

Scientific novelty of the research; - a comparative analysis of the accounting and analytical base for cost management using information from accounting and tax accounting at small businesses in the republics of Russia and Kazakhstan made it possible to identify differences and shortcomings and determine ways to bring them closer together;

The objects of management accounting, specific for small business, reflecting the costs of consolidated responsibility centers and allowing to exercise control over them in the accounting system;

Specific principles for classifying costs are proposed, which allow them to be grouped according to established accounting objects and responsibility centers, which make it possible to single out relevant and irrelevant standard and actual costs, as well as factors influencing them in order to develop management decisions; - developed4 and proposed a model of information support for management accounting, using tax accounting data, double grouping of expenses by places of origin and consolidated cost responsibility centers, which will increase the efficiency of accounting in the management system;

A flexible methodology for the formation of internal management reporting is proposed, providing information, either on consolidated responsibility centers, or on a three-level scheme: lower-level management on costs at the places of occurrence; middle management - by responsibility centers and summary reporting for the enterprise as a whole for specific services of the company;

A system of tactical analysis of accounting and analytical information has been defined, which is linked to the system of budgeting expenses for reporting periods, which increases the possibilities of economic analysis in the management of small businesses;

The possibilities of using the methodology of strategic accounting for the purposes of analyzing the development paths of small businesses, predicting the amount of future costs based on fixed and variable costs per unit of a quantitative indicator for assessing the activity of an enterprise are disclosed.

enterprises. The results of the research were accepted into the practical activities of the enterprises of the West Kazakhstan region and the city of Uralsk LLP "Svetlana", LLP "Tozzi Kazakhstan" and the city of Samara RF LLC PKF "Amadeus". The methodological developments outlined in the dissertation are used in lectures on the courses: "Managerial Accounting" and "Cost Accounting in Small Businesses" at the West Kazakhstan Institute of Languages ​​and Management "Eurasia".

The main provisions and results of the research were reported by the author and were discussed at the scientific and theoretical conference of the faculty of the West Kazakhstan State University.

Theoretical prerequisites for the formation of management accounting in small enterprises

By scientists different countries world, an accounting and analytical system was developed, which took its current form. Under the influence of international standards, it gradually converges between different countries and areas of accounting and becomes, in principle, a single international system.

Such an accounting system should also be created for small enterprises. Its principles and purpose correspond to the sphere of management and must be observed by it.

Therefore, it is important to consider the origin and development of the general principles of accounting, its transformation into an accounting and analytical system in order to use it with maximum effect in the practice of economic activity of small enterprises.

Scientists from different countries give and justify a number of types and directions of accounting periodization. An attempt to periodize the accounting lady, for example, by the Chinese scientist Weng Shu, who believed that the evolution of accounting should be considered "in depth" and "in breadth". In the first case, he singled out five stages: elementary counting; simple entry; double entry; bookkeeping; computerized accounting. In the second, he considered the spread of unified accounting in different countries.

The periodization of the development of accounting for several reasons is presented by Ya.V. Sokolov. In his works, the main features characterizing the stages of development of accounting are identified, namely:

by the nature of the media. In different places, in different civilizations, accountants used the materials they had at hand. Since the 10th century, paper has been the carrier of initial data in the resulting information. And only now the so-called paperless accounting is used, on machine-readable (magnetic) data carriers.

By type of accounting registers. Clay tablets, shards, wax tablets, etc. The spread of paper made the book the main type of accounting registers for a long time. And only by the beginning of the 20th century, cards and bookkeeping on free sheets were recognized by practitioners. This was facilitated by the development of computers. Tabulagrams, machinegrams, videograms are becoming common types of accounting registers.

Types of counting equipment. The last third of the 20th century is associated with the active use of computer technology in accounting.

By organizational structure. At first, all "accounting" was placed in the head of the economic entity. emergence public institutions required the formation of the first "centralized accounting". Over time, decentralization of accounting took place.

For the purpose of accounting. Initially, there were only certificates (statements) about economic life, then accounting appeared for the purpose of control, calculation economic result. Accounting began to be seen as a means of determining profit. From the middle of the XIX century. the main development of accounting thought is subject to the definition of what income is, how to calculate it. In the middle of the XX century. in parallel with traditional accounting in the United States, management accounting was formed, reflecting relations within the enterprise.

According to the accounting methodology, two parallel fundamentally different and competing lines are distinguished, the so-called budgetary and commercial accounting. Both start with inventory, i.e. direct list of what belongs to the owner. Measurement is carried out in natural units. From the period when money acts as a measure of value, accountants use two meters - natural and monetary. Two meters showed the difference between office and commercial accounting. The first has as its subject the accounting of expenses and incomes, the second - the accounting of property and the results of its use. Hence the second name - patrimonial accounting. Having become an accounting meter, money delimited cameral and patrimonial accounting, formed two paradigms of cameral and simple patrimonial accounting. The latter, after the accounts of own funds are introduced into the composition of its indicators - accounts, becomes a closed diagrammatic system. In practice, this happened in the XIII century. It is described in the literature by L. Pacioli (1494).

Thus, three accounting paradigms arose: cameral, unigraphic (simple) and diagraphic (double).

The structure of management accounting in small enterprises

The small business sector covers different kinds production activities that meet a wide range of market needs, which makes it difficult to universally systematize and compare the activities of enterprises.

As it is clear from the definition itself, “small business” is an entrepreneurial activity carried out by subjects of a market economy under certain criteria (indicators) established by laws, state bodies or other representative organizations, constituting the essence of this concept.

As world and domestic practice shows, the main criterion indicator on the basis of which enterprises (organizations) of various organizational and legal forms are classified as small businesses is, first of all, the average number of employees employed at the enterprise (organization) during the reporting period.

In a number of scientific works, small business is understood as an activity carried out by a relatively small group of persons, or an enterprise managed by one owner.

As a rule, the most common criterion indicators, on the basis of which economic entities are classified as small businesses, are the number of personnel (employed workers), the size of the authorized capital, the amount of assets, the volume of turnover (profit, income). According to the World Bank, the total number of indications according to which enterprises are classified as small businesses (businesses) exceeds 50.

However, the most commonly used criteria are the following: the average number of employees employed by the enterprise, the turnover received by the enterprise, as a rule, per year, and the value of assets. However, in almost all developed countries, the main criterion for classifying enterprises as small businesses is the number of employees.

Here are the criteria for classifying enterprises as small businesses, which are used in countries with developed market economies. So, in the European Community, from January 1, 1995, small enterprises include enterprises if they do not exceed the following indicators: the number of employed workers is up to 50 people; annual turnover less than 4 million euros; the balance is less than 2 million euros.

Medium enterprises in the EU include enterprises that do not exceed the following indicators as a result of their activities: the number of employees from 50 to 250 people; annual turnover less than 16 million euros; the balance sheet is less than 8 million euros.

When determining support measures for business entities at the EU level, other indicators can also be used, and EU member countries can also use their own indicators when classifying enterprises as small. The criteria proposed by the EU Commission (ECS) for classifying firms as small enterprises are as follows: the number of employees should not exceed 100 people, the amount of own fixed assets should be less than 75 million euros, provided that the share of a larger company in the authorized capital of the company does not exceed one third. The CES singles out a micro-enterprise with up to 9 employees (the vast majority are individual enterprises, family and farms) and small enterprises with 10-99 employees.

In some developed countries, the quantitative size of indicators for classifying enterprises as small businesses may differ from the generally accepted in the EU.

IN Russian practice The term "small business" appeared in 1988. During this period, state-owned enterprises were classified as small, in which the average number of employees per year did not exceed 100 people.

In accordance with later regulations, in particular, with the resolution of the Council of Ministers of the USSR, adopted in August 1990, small enterprises began to include enterprises with the number of employees annually not exceeding: in industry - 200 people, in science and scientific service - 100 people, in other sectors of the production sector - 50 people, in non-manufacturing sectors - 25 people, in retail trade - 15 people. Along with this, the volume of economic turnover was also taken into account, the right to determine the quantitative value of which was granted to the Union republics. However, the value of economic turnover has not been practically established.

Operational accounting and analytical system

The current pace of economic development puts both Kazakhstani and Russian enterprises in new tough conditions, the impact of which affects all areas of their activities. The formation of market relations, the emergence of fierce competition and many other reasons create the need for operational management of their activities for each enterprise at all its levels.

One of the most important functions for implementing the flexibility of operational regulation of business processes is an operational accounting and analytical system, as a link between management accounting and operational economic analysis.

The main goal of the operational accounting and analytical system is the constant effective control of the rationality of the functioning of the entire economic system over the implementation of programs and tasks for the production and sale of products, the identification and mobilization of current intra-production reserves to increase the efficiency of management and reduce the cost of production of products (works, services).

The efficiency of the accounting and analytical system is, first of all, the timeliness of identifying and studying short-term changes occurring in economic processes that either threaten to take the managed system out of the given direction and pace of development, or signal the emergence of additional reserves that allow you to quickly transfer it to a more efficient one. operating mode.

Operational economic analysis can be effective if it is carried out:

firstly, after the completion of production processes, but in optimally acceptable time intervals that ensure the effective functioning of a particular production; secondly, before the performance of production processes for operational short-term forecasting, foreseeing short-term changes in production processes and their economic consequences in order to develop the most economical options for upcoming changes in these processes and recommendations for their implementation.

The main tasks of operational analysis: systematic identification of the level of implementation of estimates and planned targets by responsibility centers; У determination and calculation of the influence of factors of change in indicators from a given level; systematization of positive and negative causes of deviations; timely provision control system received information; development and implementation of measures to improve the operational management of production, increase its efficiency.

The operational accounting and analytical system is as close as possible to production processes and relies on the system of primary documents and internal reports of the enterprise.

Based on reporting requirements and established cost centers and responsibility centers, it is considered optimal system intra-company reporting of three levels of management.

Reporting for the first level of management should reflect information on cost centers and be operational. The reporting of this level includes information of primary documents in various groups in comparison with the established norms for the cost of materials, wages, etc. The main consumers of operational reporting are middle managers. The turnaround time for these reports varies from a week to a month. The composition of the first level reporting can be formed from accounting registers for cost accounting with the allocation of information on specific production sites(cost centers), with a submission interval of ten days. The use of these accounting registers as reporting is fully justified: they are compiled in order to obtain information for operational management. The totals calculated in them for any date provide reporting figures without any additional work and can be used by line managers.

Reports for the second level of management contain information on responsibility centers (workshops, repartitions, production sites). They are necessary for shop managers and other managers of this level and are medium-term. The frequency of this reporting block is a month. The basis for compiling reports of the second level can be those accounting registers that are compiled in the shops on the basis of primary documents with various options for grouping data.

Saint Petersburg State University

Faculty of Economics

COURSE WORK

in the direction 080100 - "Economics"

on the topic: "Financial and management accounting in small businesses"

INTRODUCTION

Chapter 1. General theoretical provisions on small enterprises

1.1 The concept of a small business

1.1 Criteria for a small business

1.2 Features of small businesses

2 Accounting for small businesses

2.1 Choosing an accounting system for small businesses

3 Small Business Accounting Challenges

4 Small Business Accounting Needs

Chapter 2. Financial Accounting for Small Businesses

2.1 The concept of financial accounting for small enterprises

2 Forms and types of financial accounting in small enterprises

3 The need for an additional accounting system

Chapter 3. Management Accounting

3.1 The concept of management accounting for small businesses

2 Management accounting systems

3 Production management accounting

4 Marginal management accounting

5 Budget management accounting

6 Strategic management accounting

CONCLUSION

LIST OF USED SOURCES

APPENDIX

INTRODUCTION

Currently, the development prospects and the role of small business in the Russian economy are under close public scrutiny. Despite the fact that programs are being developed to support and develop small businesses, there are significant factors hindering their development. It is worth noting the instability and special risk of small business activities. Under such conditions, the issues of management efficiency and accounting become especially relevant. This indicates the essential importance of the analysis of accounting problems in small enterprises.

Thus, the purpose of this work is a detailed consideration of the features of financial and management accounting in small enterprises.

The work has the following tasks: consideration of the basic concepts necessary for understanding financial and management accounting in small enterprises, defining the concept and essence of their use in small enterprises, identifying the features of these types of accounting, if possible, investigate and identify problems that arise when maintaining management accounting in small enterprises. small businesses, as well as an analysis of Russian legislation on accounting.

The object of study of the course work is management and financial accounting in small businesses, and the subject of research is the features of accounting in small businesses.

The relevance of this topic is determined by the important role of small business in our economy and the practical significance of the problems of formation of financial and management accounting in small enterprises.

theoretical and methodological basis studies are the works of K. Drury, E. Atkinson, V. V. Kovalev, O. D. Kaverina, M. I. Kuter, as well as other prominent domestic and foreign experts in the field of accounting, financial and management accounting, financial and managerial economic analysis.

The information base of the work is the legislative acts of the Russian Federation, regulatory legal acts, publications in scientific journals, articles, data from Rosstat and other official sources.

Chapter 1. General theoretical provisions on small enterprises

.1 The concept of a small business

The importance of small businesses cannot be overstated. For the economy, the activity of small enterprises is one of the factors increasing its flexibility. A small business reacts faster to changes in the economic environment. The level of development of small business indicates the country's ability to adapt to a changing economic environment. Small enterprises provide jobs for a significant part of the population of our country, especially in the areas of wholesale and retail, public catering, household services and the release of goods narrow specialization. Small enterprises in general play an important role in the country's economy and perform many functions. In recent years, the number of small and medium-sized businesses in Russia has grown significantly. Small business is an entrepreneurial activity carried out by subjects of a market economy under conditions specified by law. Small business is a necessary and basic component of a market economy. According to the continuous observation, the share of small and medium-sized businesses accounts for 23.6% of the total revenue of enterprises in the economy.

The subject of small business is a small enterprise. According to the Federal Law of the Russian Federation "On the development of small and medium-sized businesses in the Russian Federation", small and medium-sized businesses are business entities (legal entities and individual entrepreneurs), classified in accordance with the conditions established by this Federal Law, to small enterprises, including micro enterprises, and medium enterprises.

1.1.1 Small business criteria

Small enterprises in their totality constitute a small business. Forms of organization of small business are very diverse. They differ according to several criteria: by form of ownership, by organizational and legal form, in relation to the law, by the number of employees, by territorial affiliation, by profit, by taxation regimes, by technologies used, by industries and areas of activity.

In accordance with federal law No. 209-FZ dated July 24, 2007. "On the development of small and medium-sized businesses in the Russian Federation" establishes the criteria for classifying small enterprises:

For legal entities, the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public funds should not exceed 25%, the share of participation owned by one or more legal entities that are not subjects of small and medium-sized businesses should not exceed 25%.

The average number of employees for the previous calendar year should not exceed:

· - from 100 to 250 people inclusive - for medium-sized enterprises;

· - up to 100 people inclusive - for small businesses;

· - up to 15 people - for micro-enterprises.

.For each category of small and medium-sized businesses "for the previous year, excluding value added tax for the following categories of small and medium-sized businesses, revenue restrictions are established (from January 1, 2013 in accordance with Decree of the Government of the Russian Federation of February 9, 2013 N 101" On the marginal values ​​of proceeds from the sale of goods (works, services)):

· microenterprises - 60 million rubles;

· small enterprises - 400 million rubles;

· medium-sized enterprises - 1 billion rubles.

It is worth noting that the interpretation of small and medium-sized enterprises by the IASB is different. They define SMEs as non-public commercial entities that prepare general purpose financial statements for external users. Unlike our legislation, the standard does not contain such quantitative criteria as the amount of revenue, the number of employees, etc. The main criterion non-publicity companies: small and medium-sized enterprises are so if their debt or equity instruments are traded in the market or they are at the stage of issuing such instruments.

1.1.2 Features of small businesses

In order to better understand the features of accounting in small enterprises, it is necessary to identify the features of small businesses.

Small businesses tend to be dependent on a small number of customers, produce standard products or services, and have little influence on market pricing. It is worth noting: the risks and instability of small businesses, a small number of employees, small markets for resources and sales, a high share working capital, flaw financial resources to attract good specialists in different areas, including in the field of accounting (as a result, there is a lack of qualified specialists and in most cases the same person (manager) performs many functions, it is also important that the institutional environment does not support enough entrepreneurial activity. Often, the managers themselves do not have the appropriate economic education, sufficient knowledge of accounting, etc., which does not allow them to make informed management decisions. There is a problem of weak protection of small enterprises before the arbitrariness of the tax authorities and the actions of the authorities at the regional and local level, because of which small enterprises often suffer.

In Russia, small business is a fairly large sector of the economy, but this sector is relatively unstable.

According to the data of Rosstat and the Federal Tax Service of Russia, as of January 1, 2011, 5.8 million small and medium-sized businesses operate in the Russian Federation, including 4.1 million. individual entrepreneurs and 1.7 million legal entities.

1.2 Accounting for small businesses

For the efficient and successful conduct of their activities, small businesses need to clearly monitor all cash transactions performed, as well as keep in mind all assets and liabilities, remember about debts and investments, take into account costs and other indicators. In other words, it is necessary to form an accounting system: information is ordered and carried out within the framework of accounting. Accounting is a must for any business.

Based on Art. 6 of the Federal Law "On Accounting" responsibility for the organization of accounting in organizations, compliance with the law in the implementation business transactions carried by business leaders. Organizational forms in this case can be different - from personal accounting by the head to the transfer of accounting to the centralized accounting department of a specialized organization.

1.2.1 Choosing an accounting system for small businesses

In accordance with current legislation Accounting in relation to small business, it can be carried out according to three accounting systems:

Accounting carried out in accordance with the Federal Law of December 6, 2011 N 402-FZ "On Accounting" No. 129-FZ "On Accounting" and relevant regulations.

Enterprises that have switched to a simplified taxation system (clause 4 of article 346. 13 of the Tax Code of the Russian Federation), in accordance with clause 3 of Art. 4 of the Federal Law “On Accounting” are exempted from accounting duties and can keep records of income and expenses, established by Ch. 26.2 of the Tax Code of the Russian Federation. This is the so-called "Simplified Accounting System" for small businesses. However, such enterprises must keep records of fixed assets and intangible assets in accordance with accounting legislation.

When organizing accounting, a small business entity must proceed from the requirement of rationality, i.e. its accounting policy should ensure rational accounting based on business conditions and the size of the organization.

As a specific example, we can cite the Information of the Ministry of Finance of Russia N PZ-3 / 2010 "On a simplified system of accounting and financial reporting for small businesses." This document provides specific recommendations on accounting for small businesses in a simplified version in accordance with the current normative documents. Thus, small businesses still have hope that they will be able to keep accounting in a simpler version, the principle of rationality will work.

According to Art. 30 of Law N 402-FZ, documents in the field of accounting regulation include:

) federal standards;

) standards of the economic entity.

These are all concepts from IFRS. Today, federal standards are understood as our PBUs, recommendations are current methodological recommendations, and standards of an economic entity, apparently, are internal regulations (policies, standards) approved by orders of the heads of an economic entity.

1.3 Accounting tasks for small businesses

Accounting is the main source of information in the conduct of financial and management accounting. Before identifying the tasks of accounting, you first need to understand what accounting is exploring, that is, understand to identify the objects of accounting.

Today, the object of accounting is understood as the property of organizations, their obligations and business transactions carried out in the course of their activities.

The new Federal Law of December 6, 2011 N 402-FZ "On Accounting" more clearly formulates the concept of an accounting object:

· facts of economic life

·assets

obligations

· sources of funding for its activities

income

·expenses

· other objects if it is established by federal standards.

Thus, everything that can have an impact on the financial position of an economic entity is an object of accounting.

At the same time, accounting objects are subject to monetary measurement.

The main task of accounting is: ensuring the provision of the most complete and reliable information about the state of affairs at the enterprise; providing information necessary for internal and external users to monitor compliance with the legislation of the Russian Federation in the organization's business operations and their expediency, the availability and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates; prevention of negative results of the economic activity of the organization and the identification of on-farm reserves to ensure its financial stability. This is especially true for small businesses.

The tasks listed above are defined by the Federal Law "On Accounting" dated 21.11. 1996 No. 129-FZ. In a theoretical aspect, these tasks can be systematized according to the stages of development of accounting:

ensuring the safety of the property of the owners;

ensuring the control function for the effective management of the organization;

calculation of the financial result: identification of the economic and legal consequences of business transactions;

ensuring the possibility of redistributing resources in the national economy on the basis of information generated in financial reporting organizations.

The correctness of accounting is confirmed by the inventory. Documentation of business transactions is carried out in primary documents, which are the basis for registration - registers.

1.4 Accounting needs of small businesses

Some note the ability of small businesses to grow rapidly, their flexibility and their ability to quickly adapt to different conditions. It is argued that a very small percentage of SMEs may actually be as described above, and the vast majority fail to survive and remain in the market. long time. There are many reasons for this, one of them is that many managers have little or no understanding of the problems that arise in the management of small and medium-sized businesses.

Due to the characteristics of small enterprises, their sustainable and healthy functioning is impossible without the use of effective management tools. One of these is accounting.

Experts argue that, like large firms, small businesses need adequate and well-developed management accounting to more effectively manage limited resources and increase the value of customers and managers themselves. Despite the economic and social importance of small and medium-sized businesses, there is very little information and research on management accounting.

It is generally believed that the larger the organization, the greater the need for management accounting information. On the contrary, experts argue that small businesses face similar problems and are more prone to failures, therefore, management accounting information is especially important for small businesses for better management and decision making. Accounting is a universal system through which various users related to the enterprise obtain the necessary financial and non-financial information. The task of accounting may be to provide managers and employees with information that will help them make informed choice, make informed decisions, achieve the goals and objectives set, in addition, information about the enterprise may be needed by tax services, shareholders, etc. Since small businesses are all very differentiated, their tasks vary from enterprise to enterprise. Consequently, for decision-making, all managers of small enterprises require different information, and besides them there are others who want to receive information about the enterprise.

Conclusion: accounting is aimed at meeting the needs of various users for information about the state of the enterprise. Accounting will be appropriate if the costs of its maintenance are minimal, and the utility of accounting is higher than the corresponding costs.

In accounting for small businesses, it is legitimate to distinguish two groups of users of accounting information: internal and external users. In accordance with this, 2 accounting systems can be distinguished: financial and management accounting.

Considering the important role of small enterprises in the economy of any country and considering that they represent the soil from which new large companies can grow, it is clear that small businesses need timely, accurate and reliable accounting information.

Chapter 2. Financial Accounting for Small Businesses

.1 The concept of financial accounting for small enterprises

A prerequisite for the activity of any enterprise is the presence of a continuously operating system of financial (accounting) accounting. Financial accounting is carried out in accordance with the legislation, accounting regulations. It is the financial accounting system that allows you to form an information model of the economic activity of the enterprise, reflect the content of each completed business transaction, track the movement of cash flows, obtain operational information on income and expenses, analyze all economic activities and its financial results. It is a mandatory and essential element of the entire enterprise management system.

The organization and maintenance of accounting by small businesses is regulated by the general system of regulatory accounting. The main objectives of the legislation of the Russian Federation on accounting are:

· ensuring uniform accounting of property, liabilities and business transactions carried out by organizations;

· compiling and presenting comparable and reliable information about the property status of organizations and their income and expenses, necessary for users of financial statements.

In order to understand the concept of financial accounting in small businesses, you must first consider what financial (accounting) is. According to the Federal Law of the Russian Federation “On Accounting”, accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions. Financial accounting is related to the results of the enterprise, it is necessary to provide information to external users. Financial accounting is maintained in accordance with the requirements of PBU RF.

The objects of accounting, in accordance with the Federal Law, are the property of the organization, their obligations and business operations carried out by organizations in the course of their activities.

The main tasks of accounting for fixed assets are: control over the safety of fixed assets; correct documentation and timely reflection in the accounting of receipt, movement and disposal of fixed assets, precise definition results from the liquidation and sale of fixed assets.

It can be concluded that accounting is necessary not only in the framework of the implementation of the fiscal interests of the state, but also, mainly, for the efficiency of small business. That is why the information provided by accounting can be used not only by investors, creditors and other external users, but also by persons serving in this enterprise, its managers for effective management and constant control over the activities of the organization.

small business accounting

2.2 Forms and types of financial accounting in small enterprises

The purpose of the financial accounting of a small or medium-sized business is to provide information about the financial position, performance and cash flows of an enterprise that is useful to a wide range of users who, when making economic decisions, do not have the opportunity to require reporting prepared taking into account their information requests.

Basic concepts that are especially relevant for small businesses with which financial accounting operates:

· fixed assets

· inventory accounting

· accounting of settlement transactions

· accounting for finished products and their sale

separate accounting

Financial accounting rules require that income be compared with costs incurred when calculating profits.

Today, measures to simplify financial accounting are being actively discussed. On a note: simplification of financial accounting methods for small businesses is one of the directions of national financial accounting regulation.

Order N 66n states that small businesses form financial statements according to the following simplified system:

the balance sheet and income statement include indicators only for groups of articles (without detailing indicators for articles);

in the appendices to the balance sheet and income statement, only the most important information is given, without knowledge of which an assessment is impossible financial position organization or financial results of its activities.

Some specific articles of the simplified system:

· When forming an accounting policy, a micro-enterprise has the right to provide for accounting in it according to a simple system (without the use of double entry).

· For accounting, a small business entity can reduce the number of synthetic accounts in the working chart of accounts it accepts compared to the Chart of Accounts for the financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

· To systematize and accumulate information, a small business entity can adopt a simplified system of registers (simplified form) of accounting. Depending on the nature and volume of accounting transactions, this may be a form of accounting without use (simple form) or using property accounting registers.

· Small business entity, except for the issuer of publicly placed valuable papers may decide to use the cash method of accounting for income and expenses.

· A small business entity, with the exception of an issuer of publicly placed securities, may recognize income and expenses under a construction contract in accordance with RAS 9/99 and RAS 10/99 (including the possibility of using the cash method of accounting for income and expenses), without applying RAS 2/ 2008.

· A small business entity may decide not to revalue fixed assets for accounting purposes.

· A small business entity may decide not to reflect the impairment of intangible assets in accounting.

· A small business entity, with the exception of an issuer of publicly placed securities, has the right to carry out a subsequent assessment of all financial investments in the manner established for financial investments for which the current market value is not determined. At the same time, a small business entity may decide not to reflect the depreciation of financial investments in accounting in cases where it is difficult to calculate the amount of such depreciation.

· A small business entity, with the exception of an issuer of publicly placed securities, may not reflect estimated liabilities, contingent liabilities and contingent assets in accounting, including not creating reserves for future expenses (for the upcoming payment of vacations to employees, payment of remuneration based on the results of work for the year, warranty repair and warranty service, etc.).

· A small business entity may decide to recognize selling and administrative expenses in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

· A small business entity, with the exception of an issuer of publicly placed securities, has the right to recognize all borrowing costs as other expenses.

· A small business entity may reflect in accounting and financial statements only the amounts of income tax for the reporting period without reflecting amounts that can affect the amount of income tax for subsequent periods. Deferred tax assets, deferred tax liabilities, etc. may not be disclosed in the financial statements of a small business entity. objects.

· A small business entity may draw up accounting statements in a reduced volume. In particular, the decision on the inclusion in the financial statements of a small business entity, with the exception of the issuer of publicly placed securities, a statement of changes in equity and a cash flow statement is determined by the need to bring the most important information in the appendices to the balance sheet and income statement, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities.

· A small business entity independently develops accounting forms. At the same time, he can use simplified forms of the balance sheet and income statement.

· A small business entity may disclose a smaller amount of information in the financial statements compared to the volume provided for other business entities.

Simplification of financial accounting as a measure to support small businesses leads to a lack of information. The development of management accounting in small enterprises can be a solution to this problem in those enterprises where the manager needs additional accounting and analytical information.

2.3 Need for an additional accounting system

Managing an enterprise using only financial accounting data causes a number of problems and difficulties. Since financial (accounting) accounting is regulated, this type of accounting limits the ability to provide real information about this situation in the enterprise. All information must be documented, and this causes a number of inconveniences: without an appropriate document, there will be no record in the accounting of any operation. From this it follows that the manager will not have the relevant information at his disposal, which may adversely affect the result of decision-making.

From the analysis of situations in small enterprises, it was revealed that the delay of a document (invoice, waybill) from a third-party organization often occurs: a company, for example, has received the goods, but the document has not yet been received. In such a situation, it turns out, based on financial accounting information, that the company did not receive the goods. It is obvious that this is not the case.

It is this kind of inaccuracy and inconsistency of information in financial accounting with the real state of affairs that can adversely affect the activities of the enterprise.

Thus, there is a need to reflect the timely and real information in another type of accounting, which would help to provide a complete picture of ongoing operations in a small enterprise.

There are other disadvantages: enterprises must provide financial records, regardless of whether managers consider this information useful for their business activities. More detailed information cannot be obtained from financial accounting, since it describes the activities of the enterprise as a whole. Financial accounting - actual accounting, i.e. it reflects the transactions that have taken place: there remains the need for planning, since it is necessary for decision-making.

As noted in one Western article, goals based on financial accounting data should not be used to manage people and processes. Although financial accounting is effective for calculating the cost of processes, it cannot provide management with the necessary information even to understand how to improve the enterprise.

Chapter 3. Management Accounting

.1 The concept of management accounting for small enterprises

Term Management Accounting entered the everyday life of managers since the 90s with the advent of literature translated from German and English. The complexity of understanding management accounting came from the ambiguity of the translation. The management accounting system in the Western sense of the term came to us from their literature and the management standards established there, which include the processes of planning, analysis, standardization, control, and the formation of plan-factor indicators.

The topic of management accounting remains one of the most controversial in the theory and practice of management at enterprises in Russia.

In the West, the use of management accounting in an enterprise is one of the most effective ways to solve management problems. At Russian enterprises, management accounting has not yet taken its rightful place: either it is not maintained, or it is very weak. Many elements of management accounting can be found in our operational and traditional accounting.

According to experts, in economically developed countries, firms and companies spend 90% of their working time and resources in the field of accounting on setting up and maintaining management accounting, while only the rest is spent on traditional financial accounting. At domestic enterprises, this ratio, unfortunately, looks exactly the opposite. In many respects, in our opinion, this situation is facilitated by the lack of an official definition, recognition of the concepts of financial and management accounting in legislative and regulations governing accounting in the Russian Federation. Thus, the Law “On Accounting” defines only accounting.

There are problems in the definition of management accounting. First of all, there is no clear understanding of the object (subject) of management accounting. The definition of management accounting by different authors, in different publications differs from each other. Management accounting can be considered in different industry aspects, and it also exists in different types: Quality Management Accounting , management cost accounting , Management accounting of the profitability of manufactured products, etc.

There is no official definition of management accounting in Russian legislative and regulatory acts. This can be explained by the fact that management accounting is unique and individual, since all enterprises have their own specifics.

Because Management Accounting went from Western literature, we should consider the term given by Western experts:

Colin Drury defines management accounting as providing the leaders of an organization with “information on the basis of which they can make informed decisions and improve the efficiency and effectiveness of current operations. Management accounting information allows you to measure economic indicators operating structures of an organization operating in a decentralized manner, such as its individual units, workshops and departments.

Thus, the value of management accounting is to provide managers with the information they need to make decisions, plan, monitor and measure performance. In general, goals can be represented as follows:

· Providing information management for decision-making, planning, operational management, control;

· Measuring and evaluating the activities of the enterprise in the context of products, divisions, types of activities;

· Motivation of managers of structural divisions;

· Increasing the efficiency of the enterprise and providing competitive advantages.

First of all, management accounting is created in order to make decisions quickly. Due to the fact that financial accounting is periodic and standardized, there is a shortage of operational information - management accounting solves this problem. It can contain not only quantitative but also qualitative information. As already noted, management accounting is useful in that it helps to reflect not only the facts, but also to plan future operations of economic activity, that is, it helps to form a budget.

According to the managers themselves (in particular, the General Director of the group of companies "Kubanagroprod") in order to understand why management accounting is needed, it is necessary to identify the goals and objectives that you intend to solve. It is important that the managers themselves attach importance to non-financial indicators, such as the number of buyers for the period, client structure, purchasing activity, etc., i.е. These are data that can only be obtained from management accounting. Company Example Enron illustrates what to follow non-financial indicators no less important than referring to financial indicators.

good example The advantages of management accounting lies in the typical break-even analysis, product costing. To calculate, you need to divide the concept of costs into fixed and variable. Financial accounting cannot provide such an opportunity because everything is calculated in terms of money. In management accounting, there is the concept of mandatory analytics, which characterizes the account balance. You can analyze which department brought in expenses or income. You can get a simple summary of the values ​​for fixed and variable costs. Knowing the critical point of the enterprise can help the manager get answers to many questions.

3.2 Management accounting systems

The management accounting system accumulates, classifies, summarizes and indicates in reports information that helps business leaders and other employees in making decisions, planning, monitoring and measuring performance indicators.

The success and effectiveness of decision-making depends on the choice of a management accounting system. Experts argue that the management accounting system is the most important feature of the organization, and consider it as objectification organization in the sense that it provides a coherent picture of what the enterprise is all about. It is important to understand that small businesses require specific management accounting systems.

Until recently, management accounting systems did not provide information on such parameters as the quality of goods or services, their timely delivery, reliability, after-sales service and customer satisfaction. From the point of view of competitiveness, these indicators are key. Traditional management accounting systems mainly focus on financial performance. But in Lately In response to the changing environment, management accounting systems are beginning to pay much more attention to the collection and recording of non-financial quantitative and qualitative indicators on those parameters that ensure competitiveness in today's market and are subsequently used to support the organization's strategy. Management accounting systems are evolving, and as Western practice shows, small enterprises filter the methods used by large enterprises in management accounting and apply them in accordance with the characteristics of small enterprises.

One of the management accounting theories suggests that there is no ideal management accounting system. Rather, everything depends on certain circumstances or unforeseen circumstances dictating the best choice of management accounting systems in each individual case. Unforeseen circumstances are usually classified into categories: environment, organizational structure and technology.

In general, the following management accounting systems can be distinguished:

· Production management accounting

· Margin management accounting

· Budget management accounting

· Strategic Management Accounting

.3 Production management accounting

In this management accounting system, information is generated on the organization's costs, production (circulation) costs and the calculation of the cost of the final product (which is the basis of management accounting). This system includes:

· Cost rationing and variance analysis;

· Functional methods of cost allocation (Distribution of costs between sold products and inventory)

· Calculation by type of activity

· Assessment of the value of costs for products, works and services and responsibility centers

· Cost Change Management

· Cost management for making decisions on price, assortment and production technology

· Cost-benefit analysis for decision making in the short and long term

Cost management responds to unforeseen circumstances such as short-term crises, long-term financial crises(for example, lack of necessary funding), or new innovative steps taken within the firm.

Colin Drury notes in his book that cost accounting is related to costing and costing when estimating the cost of inventory and is carried out to meet the requirements of references for external structures and profit measurement for internal purposes.

The information necessary for making operational management decisions, first of all, relates to production costs and therefore should be received as soon as possible, from where it is generalized or detailed in accordance with the needs of management and formed taking into account the tasks of the long-term development of a small enterprise.

As a management function, cost analysis allows you to evaluate the efficiency of the use of all types of resources in the enterprise, to identify reserves to reduce production costs. In addition to costs, management accounting forms a system of indicators that help evaluate the activities of the enterprise for the timely adoption of management decisions. For example, upon reaching some indicators in the resource reserve, the manager makes appropriate decisions.

Although management accounting is a method of analyzing production costs, it is also relevant for small businesses to analyze other areas: revenue from the sale of goods and services, turnover, gross income, distribution costs, and financial results.

Efficiency of management accounting is especially relevant for small enterprises, because they conduct economic activities in conditions of constant fluctuations in a competitive market. Considering that small enterprises throughout Russia operate in different regions, the features of each of them are easier to implement in a small enterprise using flexible management accounting.

Thus, in general, this management accounting system is applicable to small enterprises.

3.4 Marginal management accounting

This management accounting system generates information on optimizing the volume of sales, prices and costs in order to maximize the operating profit of the enterprise. This system includes:

· Allocation of the variable component of the cost and relevance levels.

· Operating leverage calculation

· Assessment of incremental profit indicators when making decisions

The problem is to determine profit depending on changes in production and sales volumes. Thus, this management accounting deals with the planning of production volumes, prices and costs in order to maximize operating profit. Helps to plan profit in the short term. Comparative returns can be easily assessed and brought to the attention of management for decision making.

Such advantages of this system, simplification of accounting, due to the division of costs into fixed and variable, are well applicable in the organization of accounting in small enterprises. However, as noted by Western experts, the multi-stage nature and development of a methodology for economic, mathematical and graphical representation and analysis for forecasting net income requires special skills and technological installations, which means that a small business will have to seek the services of specialists.

3.5 Budget management accounting

This management accounting is aimed at improving the efficiency of departments through the formation of a budgeting system and personalized responsibility for financial results. This system includes:

· Allocation of the Central Federal District and the areas of responsibility of managers;

· Providing information necessary for planning, monitoring and measuring the performance of the organization

· Development of a system of performance indicators for departments

· Development of budgets and budget regulations

· Formation of the transfer price

Management accounting focuses on the segmentation of the organization, the allocation of responsibility centers, that is, it evaluates the contribution of each unit to cover company-wide costs and receive planned profits. Thus, the efficiency of the departments is increased.

Budgeting is another important management accounting tool Budgeting in management accounting coordinates and estimates costs. According to the budget, a profit plan and an operations plan for the economic activity of the enterprise are formed. Small businesses often use budgeting to plan for future expenses.

As a rule, large companies widely use budgeting. Budget management plays an important role in the entire enterprise management cycle. In practice, enterprises draw up various budgets depending on the characteristics of their activities. However, is the use of the budgeting system effective in small enterprises?

This system has a number of advantages such as visibility, thanks to the development of budgets for each department, process, etc. etc., which makes it possible to rely on various planned indicators; a certain optimization, since all the actions of the units will be coordinated, agreed and justified; control, as it will be possible to compare planned indicators with actual ones, analyze the reasons for deviations from the plan and take measures while we can still influence the current process; planning and forecasting, which allows you to choose the most optimal option. But it is worth remembering about the shortcomings, such as the complexity of the procedure itself, it is enough a large number of the time it takes for the system to be delivered and produce results; high professionalism is required for the preparation of reports on the execution of budgets.

Thus, setting up a budgeting system is associated with some problems for small businesses, but if it is properly organized, perhaps with the help of qualified specialists, it can have a positive effect on a small business.

3.6 Strategic management accounting

This management accounting is aimed at creating a system of resource and financial support for the enterprise development strategy. This system includes:

· Comprehensive assessment of cost occurrence and comparison with competitors,

· Development of a system of enterprise performance indicators,

· Analysis of return on investment based on discounted cash flows,

· Formation of enterprise development funds

Many businesses use some form of management accounting that includes budgeting, cost allocation, economic profit allocation, and break-even analysis. Strategic management accounting goes beyond these functions by focusing on external factors(such as competitor analysis or a political/monetary policy review) and non-financial information that can improve a company's performance.

Strategic management has long been successfully used large organizations to manage uncertainties and for long-term growth and profitability. Due to the current and projected environmental uncertainty, the practice of strategic management accounting will become a necessity for small and medium-sized enterprises (SMEs) to keep them in balance with the external environment in order to survive in the face of uncertainty and growth. SMEs typically operate in industries that are fragmented - companies compete to capture a relatively small share of the total market. Because of this highly competitive environment, the practice of strategic management accounting is as important in small businesses as it is in large ones. However, the extent to which the implementation process will be implemented in practice will vary depending on the complexity, size and requirements of the business. Small firms usually do not have the resources and time to perform this function and therefore need to get help from external consultants to assist them in this process.

Strategic management accounting is the only system that can help reduce uncertainty due to its strategic focus on the external environment, external forces over which the company or industry has no control. For example, using scenario planning (or scenario analysis) a firm can take into account uncertainties in making strategic decisions, and therefore can minimize the effect of uncertainties caused by external environmental conditions, hence allowing the firm to respond quickly in a crisis. Economic turbulence may also create new opportunities for SMEs. Besides, strategic tools management can be used to help SMEs identify new opportunities and provide a better understanding of the firm's capabilities, competitive advantages and customers. A study by Robinson (1982) found that small companies that engaged in strategic planning with the help of external specialists achieved significant increases in profits, sales growth and productivity. However, many SMEs do not use strategic management accounting. Strategic management accounting can help a small business deal more effectively with a complex and changing environment by proposing reactive problem solving and effective approaches to growth and opportunity.

Thus, based on these data, strategic management accounting can be identified as the most convenient and acceptable system of management accounting, taking into account all the features of small businesses and the conditions of constant uncertainty in a competitive market.

CONCLUSION

In the course of the analysis of theoretical financial accounting, its inconsistency with practical realities was revealed. Excessive regulation of financial accounting can distort information about what is happening in a small enterprise, as well as the limitations of accounting: only the collection, registration and accumulation of data entails the need for an additional accounting system.

To date, the problem of management accounting and its use in Russian small enterprises is almost not considered and is poorly understood.

In my work, I studied the experience and approaches of other companies that have already implemented management accounting and considered which management accounting systems are more applicable to small businesses. The study of management accounting in small and medium-sized enterprises is still neglected, namely they represent the lifeblood in the modern economy.

Thus, it can be argued that the main goal of the course work to consider in detail the features of financial and management accounting in small businesses has been achieved.

LIST OF USED SOURCES

Legislative and regulatory legal acts, instructions, regulations, orders:

.Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

.Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n

.Information of the Ministry of Finance of Russia N PZ-3 / 2010 "On a simplified system of accounting and financial reporting for small businesses"

Monographs, textbooks and teaching aids:

.Sokolov Ya.V. Accounting: from the origins to the present day: Proc. allowance for universities. M.: Audit, UNITI, 1996.

Introduction

The creation of favorable conditions for the development of small business in the Russian Federation corresponds to the global trends in the formation of a flexible mixed economy based on a combination of different forms of ownership, and allows solving a number of the most important socio-economic tasks of a market economy. For a number of years, the number of small enterprises in our country has been constantly increasing. However, this trend has since reversed. The negative dynamics of small business is largely due to the destructive influence of the external environment. One of the main factors behind this phenomenon is distortions in economic policy. If the last decade of the last century is characterized by an outbreak of small business growth on the basis of the destruction, and often the collapse of large enterprises and associations, then in the 21st century, interest in small businesses has clearly fallen. The reason for this is seen, among other things, in the shortcomings in the organization of small business, which is manifested in the weak implementation of management accounting elements.
The absence or insufficiency of accounting support for small business activities cannot be considered the only reasons for the emergence of negative trends in the development of small business. General economic instability and the objective weakness of the state's financial system, administrative barriers, high taxes, and the lack of real support from states during the inflationary period also have a negative impact. However, the effectiveness of small business management is impossible without a rational system for organizing accounting and analyzing the activities of small enterprises. If accounting information does not contribute to making more competent decisions, then collecting it is a waste of time and money. This is the relevance of the chosen topic of this course work.
The purpose of writing this term paper is to accurately analyze management accounting in a small enterprise, since in the course of the daily business activities of an enterprise a significant amount of operational information arises, which is the "source material" for making appropriate management decisions.
To achieve this goal in term paper the following tasks are solved:
1. Theoretical aspects of management accounting of small enterprises are considered;
2. An analysis of the organization of management accounting of a small enterprise is carried out on the example of Stroy-Service LLC;
3. Ways to improve the organization of management accounting in Stroy-Service LLC are proposed.

1. Theoretical aspects of management accounting for a small business
1.1. The essence of management accounting

To date, there is no unambiguous definition of management accounting. There is no regulatory legal framework for management accounting. Sometimes, for simplicity, management accounting is limited only by the tasks of collecting, aggregating (grouping) information and generating management reporting, that is, creating an information environment for managers and managers who make management decisions. Some see it as an enterprise profit management system through cost management.
Management accounting in any interpretation is not accounting in the narrow sense of the word, but also includes planning, control, and analysis.
Management accounting is an ordered system for collecting, registering and summarizing information in kind and in monetary terms about the activities of an enterprise in order to control and make correct and timely management decisions.
Management accounting is an integral part of the enterprise information system. The effectiveness of activity management is provided with information about the activities of structural divisions, services, departments of the enterprise. Management accounting generates this information for managers of different levels of management within the enterprise in order to make the right management decisions.
The management accounting system at an enterprise in market conditions should act as an information foundation for management. According to experts, in economically developed countries, firms and companies spend 90% of their working time and resources in the field of accounting on setting up and maintaining management accounting, and only 10% on financial accounting or bookkeeping. At domestic enterprises, this ratio looks exactly the opposite. For a positive change in this ratio in the direction of management accounting at domestic enterprises, both the interest of managers and specialists of enterprises and the organizational prerequisites and conditions for the functioning of management accounting are necessary.
Management accounting is a set of actions that is much broader than accounting for production costs and calculating the cost of production and includes planning the cost and related economic situations, preparing draft management decisions. In other words, management accounting is a system for managing production costs. Each enterprise independently decides on the expediency of maintaining management accounting and, accordingly, on the forms of its maintenance.
As part of management accounting, information is collected, grouped, identified, studied in order to most clearly and reliably reflect the results of the activities of structural units and determine the share of participation in the profit of the enterprise.
The essence of management accounting is an integrated system for accounting for costs and income, rationing, planning, control and analysis, systematizing information for operational management decisions and coordinating the problems of the future development of an enterprise.
Describing the essence of management accounting, its most important feature should be noted: management accounting connects the management process with the accounting process.
The subject of management is the process of influencing an object or management process in order to organize and coordinate people's activities in order to achieve maximum production efficiency. Management affects the subject of management through planning, organizing, coordinating, stimulating and controlling. It is these functions that management accounting performs, forming its own system that meets the goals and objectives of management.
Currently, there are no clear definitions of the subject of management accounting. Meanwhile, the system and methods of managing the activities of the enterprise are changing, and the procedures and content of management accounting are changing accordingly.
The science of management forms the concept of the subject of management accounting. Subject........

List of sources used

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2. SIGNIFICANCE AND OBJECTIVES OF MANAGEMENT ACCOUNTING IN A SMALL ENTERPRISE

Management accounting is independent direction accounting of the organization Arka LLC, which provides its management apparatus with information used for planning, managing, monitoring and evaluating the organization as a whole. This process includes measuring, fixing, analyzing, preparing, interpreting, transmitting and receiving information necessary administrative apparatus to perform its functions.

The main purpose of management accounting is to provide managers and specialists of the organization with planned, actual and forecast information about the activities of the organization and the external environment to ensure the possible adoption of informed management decisions. Management is the directed influence of the head of the organization on the process of developing project products in order to increase profits and preserve equity.

The value of management accounting is expressed in the benefits that the company receives from the presence of an accounting system by improving the quality of decisions made. The most important factor in creating a management accounting system is its economic efficiency. The introduction of a management accounting system into operation can only be considered justified when the resulting positive effect exceeds the costs necessary to create this system.

The subject of management accounting is the production activities of the organization and its structural divisions. The object of management accounting is the costs (these are the funds spent on the acquisition of resources that are available and capable of generating income) and the financial results of the enterprise.

Management accounting allows you to systematically consider within the enterprise the issues of operational planning, control and accounting of the enterprise. The main criterion for the effectiveness of the system is the effective management of financial and human resources, and management accounting provides the necessary mechanism for this. The principle of enterprise management efficiency determined the emergence of management accounting in Arka LLC.

The management accounting system at the enterprise is focused on making a profit from project activities, while having the lowest costs in the implementation of design work.

To improve the efficiency of management accounting, it is necessary to:

Efficiency of accounting;

Using methods of mathematical statistics;

Various methods of economic analysis.

The area of ​​management accounting includes the following tasks:

Providing information to monitor compliance with the expediency of business operations, the use of material, labor and financial resources in accordance with approved norms, standards, estimates;

Prevention of negative results of economic activity of the organization and identification of on-farm reserves, ensuring its financial stability;

Accounting for costs, income and deviations from established norms, standards and estimates for the organization as a whole, structural divisions, product groups, technological solutions and other positions;

Calculation of the actual cost of the work performed, services and deviations from the normative and planned ones;

Determining the financial performance of individual structural units;

Control and analysis of the financial and economic activities of the organization, its structural divisions;

Planning the financial and economic activities of the organization as a whole and its structural divisions;

Forecasting and evaluation of the forecast (providing an opinion on the impact of expected future events based on the analysis of past events and their quantitative assessment for planning purposes);

Preparation of management reporting and its provision to management personnel and specialists for production management and decision-making for the future.

Management accounting at the enterprise is carried out with the following principles:

Responsibility (the chief accountant is responsible for providing information on changes in the achievement of certain goals of the organization and assesses the impact of external effects on this issue);

Manageability (management accounting determines the operations that can be influenced by the management of the design organization);

Reliability (information must be trustworthy, its reliability for the user depends on the source, completeness and availability);

Interdependence (the balance of information depends on the use of internal and external sources, on its receipt from departments performing interacting functions related to the sale of project products, supply, production, personnel and finance);

Relevance (semantic correspondence between the information request and the received message, provided in a timely manner in a clear, understandable form, using as many alternatives as necessary to make an informed decision. Due to the fact that the management process is dynamic and future-oriented, the information must satisfy the criteria of suitability and purpose).

There are principles that fully reveal the importance of management accounting as an integral part of accounting:

Continuity of the organization's activities (in management accounting means the planned distribution of the volume of project work performed);

Use of a unit of project products to account for planned indicators (basic materials, cost);

The principle of assessment (this is an assessment of the activities of this enterprise);

Completeness and analyticity of information (information should be provided to the organization in sufficient volume to make a management decision at the appropriate level and should imply the possibility of further analysis with least cost time);

Periodicity (management accounting is kept in a certain reporting period).

These principles are closely related to the principles of building management information. Management accounting information created and prepared for management's use has different requirements than information intended for external users. In management accounting, it is possible to use both non-quantitative and quantitative information: accounting and non-accounting. To make operational management decisions, both complete and incomplete information about the object of study can be used. Incomplete information, which undergoes rapid processing, in some cases turns out to be sufficient. There are certain requirements for management information:

Targeting (in-house accounting information should be provided to specific recipients in accordance with their level of preparedness and hierarchy);

Efficiency (information must be provided within the time frame that makes it possible to orient and make an effective economic decision in time, otherwise it is of little use for management purposes);

Sufficiency (information must be provided in sufficient volume to make a management decision at the appropriate level);

Analytic (information must contain data of the current express

analysis or assume the possibility of subsequent analysis with the least expenditure of time);

Flexibility and initiative (information should ensure the fullness of information interests in the context of changing management situations or in connection with changes in production factors);

Usefulness (information should draw the attention of the manager to areas of potential risk and objectively evaluate the work of the enterprise);

Sufficient economy (the cost of preparing internal information should not exceed the economic effect of its use.

The basic principles of management accounting and management information are closely related to the goals, functions and objectives, as well as management accounting methods, which fully reveal the importance of management accounting at Arka LLC.

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