In the context of developing market relations in our country, the enterprise has become legally and economically independent. Efficient Management production activities enterprises are increasingly dependent on the level information support its individual divisions and services. As practice shows, enterprises with complex production structure, are in dire need of up-to-date economic and financial information that helps to optimize costs and financial results to make informed management decisions. The information necessary for the operational management of an enterprise is contained in the management accounting system, which is considered one of the new and promising areas of accounting practice.

In domestic accounting theory and practice, the concept of "management accounting" appeared relatively recently, while in the West it has been used for more than half a century.

In Western countries, accounting is traditionally divided into two subsystems - financial and management accounting, due to the difference in the goals and objectives of external and internal accounting.

In system financial accounting information is generated on the income and expenses of the organization, receivables and payables, financial investments, the state of funding sources, relations with the state in paying taxes, etc. The consumers of this information are mainly external users in relation to the enterprise: tax authorities, banks, stock exchanges , other financial institutions, as well as suppliers, buyers, potential and real investors, employees of the enterprise. Financial statements are not trade secrets, are open for publication and certain cases must be certified by an independent auditor or audit firm.

The management accounting system generates information on expenses, incomes and performance results in the analytical sections necessary for management purposes. At the same time, the management of the enterprise independently decides in what sections to classify the objects of management and how to carry out their accounting. Management accounting information is intended for the management and managers of the enterprise, is a trade secret and is strictly confidential. The issues of organizing management accounting are practically not regulated by the legislator.

At present, it is generally accepted that tax accounting into an independent branch of accounting. Article 313 Ch. 25 of the Tax Code of the Russian Federation defines the purpose of tax accounting as "the formation of complete and reliable information on the accounting procedure for the purposes of taxation of business transactions." When implementing this type of accounting, an organization must be guided by a specially developed accounting policy for tax purposes and use analytical registers (in some cases different from financial accounting registers).

Despite the fact that the primary base of all three types of accounting (financial, managerial and tax) should be the same, each fact economic activity classified and reflected by them in their own way, in accordance with the requirements of this type of accounting. These are completely different areas of accounting activity, differing in their own goals, objectives and final information results, which is confirmed by the data in Table. eleven.

Criterion	Accounting	Management Accounting	tax accounting
obligatory	Necessarily	Not necessary	Necessarily
	Compilation of financial documents for external users	Information Support intracompany management	control over the correctness completeness and timeliness calculation and payment of taxes to the budget
Rules of conduct	Based on generally accepted principles	Accounting principles are formed organization on its own based on goals and objectives intracompany management	The basic principle of accounting is ensuring continuous reflection of the facts of economic activities that entail change in the size of the tax
Users information	External and internal users accounting information	Various levels intracompany management	External and internal users
Main internal document defining order of conduct	Accounting policy for goals of financial accounting	Accounting policy for purposes management	Accounting policy for purposes tax accounting
Grouping principle expenses	By economic elements	According to costing items	By economic elements
Main object of accounting and reporting	Organization as entity	Structural units organizations	Organization as entity
Periodicity representation reporting	Legislation is being established statutory	As needed, according to with the principles of purpose conformity and economy	At the end of the tax
Method usage double entry	Necessarily	Possibly, but not necessarily	Not provided

It should be noted that the official definition of management accounting in the legislative acts included in the system regulation Russian Federation, No. In our opinion, this is correct, since the organization of management accounting is an internal affair of each enterprise, the state cannot oblige enterprises to maintain management accounting or prescribe uniform rules for its maintenance. Thus, the prevailing Western practice of management accounting testifies to the non-interference of the state in this area. However, the definition of management accounting as a separate type of theoretical and practical significance, requiring study by relevant specialists, is very important. A significant step in this direction can be considered the appearance of the term "management accounting" in the official training and certification program. professional accountants, as well as in the state educational standard of higher vocational education majoring in Accounting, Analysis and Audit.

Currently, there is an expert council on management accounting under the Ministry of Economic Development and Trade of the Russian Federation.

Management accounting can be defined as an independent area of ​​accounting of an organization that provides information support for the business management system. This process includes the identification, measurement, fixation, collection, storage, protection, analysis, preparation, interpretation, transmission and reception of information necessary for the administrative apparatus to perform its functions. Management accounting is an important element of the organization's management system and functions in parallel with the financial accounting system.

The main objects of management accounting are expenses (costs, costs) and income of enterprises, as well as results as a comparison of income and expenses. In addition, in management accounting, such objects as responsibility centers and an internal reporting system are necessarily distinguished. In management accounting, the responsibility center is understood as a structural unit of an organization, headed by a manager who controls costs, income and funds invested in this business segment - an indicator determined for this unit by management.

The purpose of management accounting is to assist managers in making effective management decisions- is implemented in its tasks, namely:

1. the formation of reliable and complete information about intra-economic processes and results of activities and the provision of this information to the management of the enterprise by compiling internal management reporting;
2. planning and control economic efficiency activities of the enterprise and its responsibility centers;
3. calculation of the actual cost of products (works, services) and determination of deviations from established norms, standards, estimates;
4. analysis of deviations from the planned results and identification of the causes of deviations;
5. ensuring control over the availability and movement of property, material, monetary and labor resources;
6. formation of an information base for decision-making;
7. identification of reserves to improve the efficiency of the enterprise.

The methods used in management accounting are very diverse, since it combines the methods of many disciplines: accounting (operational, accounting, statistical), analysis, strategic and operational planning and management, enterprise economics, statistics, mathematics, etc.

Considering the role of management accounting in the activities of an enterprise, it should be noted that historically it has often been of secondary importance to financial accounting, and in many organizations it is still little more than a by-product of the compilation process. financial reporting. However, the growth of business scale, changes in technology, and the increase in the educational level of managers over the past decades have intensified the development of management accounting, led to its wide recognition as a field of study distinct from financial accounting. Looking to the future, we can expect an even greater increase in this role.

To determine the place of management accounting in the enterprise management system, we will consider it in more detail.

The enterprise management system, like any other management system, can be represented as a set of management subject, management object and their relationships. The control subject generates a control action in the form of commands, signals that are transmitted to the control object. The control object perceives the control action and acts in accordance with the control signal transmitted to it. The fact that the object has accepted the control action and responded to it, the control subject learns with the help of feedback.

In the enterprise management system, the subject of management are managers, managers of all levels of management, endowed with certain decision-making powers. Management objects are various resources of the company: employees, means and objects of labor, scientific, technical and information potential of the enterprise. The main objects of management in the management accounting system are income and expenses, as well as the responsibility centers of the enterprise.

Management actions are implemented using the main management functions, the interconnection and interaction of which form a closed repetitive management cycle: - "analysis -" planning - "organization -" accounting - "control -" regulation - "analysis ... The decision-making function in the considered management cycle not singled out separately, since it is a linking management function, i.e., its presence at all stages of the management cycle is implied. The place of management accounting is manifested at the stage of preparation and adoption of management decisions; thus, management accounting is involved in all management functions.

Market relations require new approaches to the organization of intra-company management. In a rapidly changing market environment, the flow of information increases significantly, which must be processed in order to make the only correct management decision. The range of managerial tasks solved by production managers is expanding. There is a need for the separation of all powers, including in terms of making managerial decisions.

A tool for a systemic attitude to understanding the subject matter of management accounting could be a “management” matrix (Table 1. 2), based on the principle that the management system is a set, on the one hand, of management objects, and on the other hand, implemented in relation to these objects of management functions. The rows of this matrix correspond to certain management objects, and the columns correspond to certain management functions. Thus, each field of the matrix will reflect how a certain control function is implemented in relation to a certain control object.

Objects/Control Functions	Planning	Control	Making decisions	Analysis
Structural units
Resources
Processes
Indicators

Table. 1. 2. "Management" matrix

Of course, there is no standard set of management functions and management objects. Each user of the matrices forms the list of functions and control objects he needs, based on his own tasks, preferences, and established practice. Therefore, shown in Fig. 1. 2 list of management objects and management functions is one of options. By forming one or another set of matrix fields, it becomes possible to consciously discuss any management theory or concept.

The division of the organization into responsibility centers and their ranking is called the organizational structure of the enterprise. The administration decides which segment to grant certain powers, how to allocate responsibility between the performers, how it should look hierarchical structure management of the organization - in other words, establishes the organizational structure of the enterprise.

Management accounting is designed to accumulate not only quantitative, but also qualitative information about the activities of the segments of the organization. The latter are not static. Business development, as a rule, is accompanied by the expansion of existing industries, the conservation of unpromising segments, the emergence of new areas of activity, etc. Changes,

taking place in entrepreneurial activity should be accompanied by adequate changes in the management accounting system. In other words, management accounting should be dynamic to the same extent that the business of a commercial organization is dynamic.

The existing organizational structure of the enterprise should be regularly analyzed and revised, taking into account the changes taking place in its economic activity (mastering the production of new types of products, changing technologies, changing managers, etc.), and the achievements of scientific and technological progress. Improving the organizational structure of the enterprise, it is necessary to appropriately change approaches to compiling internal reporting and evaluating the performance of departments.

The criteria used in evaluating the activities of units can be divided into two large groups: financial and non-financial indicators. Determining the optimal ratio of financial and non-financial performance evaluation criteria is one of the main tasks facing the administration of any enterprise. In the practice of countries with a market economy, four indicators of a financial nature are most often used: profit; return on assets; residual profit; economic value added. As examples of indicators of a non-financial nature, the presence of invention, the quality of products (services) sold to buyers (customers), the level of satisfaction of buyers and customers with service are considered. These factors also need to be understood, improved and evaluated.

Determination of an informative and manageable set of financial and non-financial performance evaluation criteria is one of the main problems of managerial control facing the company's administration. To solve this problem, first of all, it is necessary to understand the key differences between financial and non-financial criteria.

Firstly, there are much more non-financial performance evaluation criteria than financial ones, which in most cases are regulated, standardized and closely interconnected. In the field of non-financial criteria for evaluating the activities of units, there is no such harmony. There are many criteria for assessing the quality of processes and products: the speed of order execution; meeting the requirements of quality standards; meeting or exceeding the performance of competitors, etc. Previously, such an indicator as the level of customer satisfaction was not taken into account. Today numerous marketing research gave reason to talk about the existence of a relationship between customer satisfaction and profitability: almost all large Western companies analyze the level of customer satisfaction with service and compare the results with those of their competitors.

Secondly, the connection is financial indicators with the final results of the company's activities can only be determined on the basis of statistical data, the collection of which may take several months or even years. The quality of a division's products and satisfaction with the way a transaction has been handled may affect a customer's willingness to enter into new business with that division, which in turn will affect the segment's future financial results. However, it is rather difficult to establish the presence and degree of relationship between non-financial indicators and, for example, the size of the unit's income, since they are separated by a time lag.

Third, non-financial criteria tend to lose representativeness as they are used. In other words, over time, it becomes more and more difficult to objectively evaluate the activities of a unit using the same non-financial criterion. This is due to the fact that, over time, the values ​​of non-financial indicators reach almost the maximum possible level and (or) the differences between the non-financial indicators of compared units become insignificant.

The development of non-financial criteria is a complex task, but without it it is not easy to deal with strategic planning segment activities. If with the help of financial indicators the company's management manages to evaluate the results of the past activities of the unit, then non-financial criteria allow us to predict the results of the future work of the segment.

The tasks of management accounting impose increased requirements on the qualifications and range of duties of a specialist in management accounting.

Typically, a management accountant has the following responsibilities:

• coordination of goals and plans of departments and the enterprise as a whole;
• assistance to management in the implementation of the goals of the enterprise;
• organization of work on the creation and maintenance of a management accounting system;
• uninterrupted implementation of the processes of planning and monitoring the economic results of the enterprise;
• ensuring transparency in relation to costs and results for the enterprise as a whole, as well as for individual divisions and products;
• creation of a methodological and instrumental base for managing the profitability and liquidity of an enterprise;
• development of materials for making managerial decisions and their presentation to the management of the enterprise;
• advising managers on the selection of the most effective options actions, assistance in managing costs and results.

These features show how important role plays a managerial accountant in making managerial decisions.

A responsible role involves vesting the management accountant with certain specific rights, for example:

• access to all information, including confidential ones;
• the right to prepare their dissenting opinion with analytically justified reservations;
• the right to postpone the adoption of a decision for the purpose of its professional training.

Since a specialist in management accounting has a wide range of duties and special rights, when appointed to this position, rather high requirements are imposed on theoretical training and practical skills in the field of management accounting.

So, management accounting is a system of accounting, planning, control, analysis of income, expenses and results of economic activity in the necessary analytical sections, prompt adoption of various management decisions in order to optimize the financial results of the enterprise in the short and long term.

As a result of mastering this topic, the student must:

know

• basic concepts of management accounting and its place in the accounting system;
• features of distribution, implementation and consolidation of management accounting in Russia;

be able to

• compare management and financial accounting, understand the relationship between these types of accounting;
• justify the role of management accounting as an information system of the organization;

own

Ability to comparative analysis of data from different types of accounting.

Management Accounting in Russia

Scientific and technological progress and global competition have caused great changes in the institutional environment (both external and internal) in which accounting operates today. With transition Russian economy market relations, there was a need for trade secrets, which led to the active introduction of management accounting. However, the level of management accounting does not always meet the needs of a modern enterprise, and accounting (financial) accounting, focused on the preparation of external reporting and inextricably linked with the requirements of tax legislation, loses its information content and in some cases distorts the real situation in the organization. When setting up management accounting as an information system, the heads of organizations experience difficulties associated with understanding the very essence of management accounting.

Management accounting can be characterized as a subsystem of accounting of an organization that collects, registers, summarizes and provides information about the economic activities of the organization as a whole and its structural divisions for the purposes of management, planning, control, analysis and evaluation.

Basic goal management accounting is the provision of information to the heads of the organization and its structural divisions for making appropriate management decisions. Subject

management accounting - economic activity of the organization and its structural divisions. The elements that make up the accounting method (documentation, inventory, valuation, costing, accounts, double entry, balance sheet and other reporting) are used in both financial and management accounting, but in the latter they are not mandatory. In management accounting, quantitative methods have found wide application.

Management accounting as a subsystem of accounting has the same principles (assumptions) as financial accounting, namely:

• the principle of property isolation - the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations;
• the principle of going concern - the organization will continue its activities in the foreseeable future and it has no intentions and need for liquidation or a significant reduction in activities;
• the principle of consistency in the application of accounting policies - the accounting policy adopted by the organization is applied consistently from one reporting year to another;
• the principle of temporal certainty of the facts of economic activity - the facts of the economic activity of the organization relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

The following requirements for accounting also apply to management accounting as a subsystem of accounting:

• the requirement for the completeness of the reflection in accounting of all facts of economic activity;
• the requirement for the timeliness of reflecting the facts of economic activity in accounting and financial statements;
• the requirement of prudence, which consists in a greater willingness to recognize expenses and liabilities in accounting than possible income and assets;
• the requirement for the priority of content over form when reflecting the facts of economic activity in accounting;
• the requirement of consistency or identity of analytical accounting data with turnovers and balances of synthetic accounting accounts;
• the requirement for the rationality of accounting, based on the conditions of management and the size of the organization.

At the same time, it cannot be said that there are currently two main approaches Russian specialists to the question of defining the concept of "management accounting". The first one coincides with the approach adopted in Western accounting practice, from where Russia largely borrowed the methodology of management accounting. Accounting in this case is considered as the relationship of subsystems of financial and management accounting.

According to the second approach, accounting is primarily financial accounting, and management accounting is an internal management system that includes not only purely accounting issues in our traditional sense, but also analysis, planning, forecasting, control, and modeling.

Such a different perception of financial and management accounting was influenced by the Soviet accounting school, which largely shaped the way of thinking of Russian accounting specialists. During the period of the establishment of Soviet power, even before the transition to a command-administrative economy (during the NEP), the functions of accounting services were significantly wider and were not limited to accounting itself. They were engaged in planning, analytical and financial work, which, after the creation of the State Planning Commission (1928), began to be transferred to planning and financial departments that were not part of the accounting department.

During the years of transition to market relations, when there was a rejection of the command-and-control economy, the role of planning has noticeably decreased in many organizations. Planning departments began to be disbanded, and, as a result, their employees were forced to retrain for other specialties, mainly for accounting. This was explained, firstly, by the fact that the accounting profession was closest to planning. Secondly, in market conditions, the number of legal entities, each of which required accountants. The refusal to plan led to difficulties in the organization's management system. It began to be replaced by various Western methods, for example internal planning or budgeting, which, by the way, in many respects resembles the technical and industrial financial plan known since Soviet times.

The affiliation to accounting and costing systems changed. In the accounting of the 30s. 20th century three successive approaches can be distinguished. Initially, estimates were compiled statistically without direct connection with accounting data. Then, since 1934, the calculation began to be carried out according to the accounting registers. And finally, in 1938-1940. hard accounting was introduced.

Despite the serious methodological development of issues related to the calculation of the cost of production for almost all sectors of the economy, in Soviet time actual costing was not used in enterprise management. The accounting cost was part of the "cost" economy, the price of products was formed according to the "cost plus" principle, i.e. as the cost increased by a certain percentage of profit. In a market economy, costing has lost its role in accounting (financial) accounting. It has become the subject of management accounting, within which it is possible to ensure the calculation different types cost and generate confidential information to solve specific management problems.

Soviet specialists were well acquainted with many methods of management accounting. For example, the normative method appeared in the USSR in the 1930s. Then it was about building the Soviet accounting system. A standard costing system was developed using some of the techniques of the standard-cost method. The same can be said about the system of intra-factory cost accounting, which is very close to one of the forms of management accounting - American accounting by responsibility centers. Thus, the functions of management accounting in its modern sense, back in Soviet accounting practice, were partly inherent in accounting, and partly in other disciplines. This largely explains such different approaches to determining the place of management accounting in relation to financial accounting in our time.

In Western accounting, divided into subsystems of financial and management accounting, the concepts of "accounting" (accounting) and "accounting" (bookkeeping) are clearly distinguished. The latter is a process of accounting, a means of registering business transactions and storing accounting information. This mechanical and repetitive work is part of accounting, which includes creating an information system that satisfies the user. His the main objective- analysis, interpretation and use of information. As is obvious from the presented definition, in Western practice the concept of "accounting" is much broader than in ours. The accounting system provides information to the needs of management as a whole, i.e. both external and internal users. Much attention is paid to the use of analytical capabilities of accounting as a source of information, methods and techniques of information analysis for a variety of purposes.

In addition, in Western practice, accounting is not regulated as strictly as in Russia, but national and international standards accounting. In fact, in Western practice, financial reporting is regulated, i.e. rules for the presentation and disclosure of information, and not the procedure for obtaining and processing it. At the same time, accounting itself is the prerogative of the organization in the West, in contrast to Russian practice, where the accounting process is regulated by the state through a large number of regulations and provisions. Therefore, Western companies have the opportunity to organize the accounting process in such a way as to best facilitate the flow of information in both financial and management accounting, in accordance with the characteristics of a particular enterprise.

• Sokolov Ya. V. Accounting: from the origins to the present day: study guide for universities. M .: Audit; UNITI, 1996. S. 500.*
• Zhebrak M. Kh., Kryukov G. G. Normative accounting of production. M.: TsUNKHU GOSPLANASSSSR Soyuzorguchet, 1934. S. 46.
• Needles B. Principles of accounting / B. Needles, X. Anderson, D. Caldwell: translation from English. 2nd ed., stereotype. M.: Finance and statistics, 2002. P. 13.

Management Accounting- the system established by the organization for collecting, registering, summarizing and presenting information about the economic activities of the organization and its structural divisions for planning, monitoring and managing this activity.

Management, financial and tax accounting are accounting subsystems.

As a subsystem of accounting, management accounting uses accounting methods. Management accounting can also use the methods of operational accounting, mathematics, statistics, economic analysis, etc.

There is a lot in common between management accounting and financial accounting, as they use information from an enterprise's accounting system. One of the sections of this system is production accounting, i.e. cost and revenue accounting and analysis of savings or cost overruns compared to prior periods, forecasts and standards. In addition, the information of both subsystems is used to make management decisions.

In turn, management accounting is an essential element of the enterprise management system. Describing the essence of management accounting, it should be noted the most important feature link the management process with the accounting process.

The main purpose of management accounting is to provide information to managers responsible for achieving specific goals. production indicators. The process for preparing such information may differ materially from the process for preparing information used in financial accounting.

Noting the features of management accounting, we can conclude that this accounting serves:

✔ - to provide the necessary information to the administration for managing production and making decisions for the future;

✔ - calculation of the actual cost of products (works, services) and deviations from established norms, standards, estimates;

✔ - determination of financial results for sold products or their groups, new technological solutions, responsibility centers and other positions.

1.2.Comparative characteristics management and financial accounting systems"

1. Information users

Financial accounting is sometimes referred to as external accounting. Users of financial statements are traditionally located outside the enterprise. Financial statements information is necessary for tax authorities, extra-budgetary funds, shareholders, creditors, potential investors and etc.

Management accounting is internal accounting. Its results are used only by the management personnel of the enterprise.

2. Mandatory conduct

Financial accounting - official accounting. Its conduct is mandatory for all organizations, regardless of whether the leader wishes it or not. Management accounting is carried out only when necessary, when management believes that the benefits of using the information collected are greater than the costs of obtaining it.

3. Accounting rules

Financial accounting is strictly regulated by state regulations, national standards and others normative documents.

The norms and rules of management accounting are established by the enterprise itself. The management personnel of the enterprise can follow any internal accounting rules, depending on the usefulness of these rules. The main argument in justifying these rules is whether there is any benefit from it.

4. Accuracy of information

Unlike financial accounting, whose data must be accurate, management accounting data can be approximate in order to provide them quickly. In management accounting, the importance and flexibility of data is preferred.

5. Accounting structure

The accounting structure depends on the use of basic settings. Financial accounting applies the following basic equation:

assets = equity+ obligations

In management accounting, the structure of information depends on user requests. Any management accounting system operates primarily with such categories as assets, costs and income.

5.Accounting scale

Financial reports provide material on the activities of the entire enterprise. Management accounting prepares information on individual areas of the enterprise, types of products, structural divisions, etc.

6. Timing or Efficiency

Financial accounting reflects the financial history of an enterprise. Although financial accounting data are taken as the basis for planning, they are "historical" in nature.

The structure of management accounting, along with information of a "historical" nature, includes estimates and plans for the future.

Financial accounting shows "how it was", and managerial - "how it should be."

7. Frequency of submission of information

Financial reports are compiled based on the results of the year (half-year, quarter).

In management accounting, reports are prepared as needed (monthly, weekly, daily, in some cases immediately).

8. Confidentiality

Financial accounting data, by definition, is not confidential, publicly available, tk. designed to serve external users.

Management accounting data is strictly confidential (a commercial secret), as it relates to the details of the enterprise's activities.

9. Purpose of accounting

Management accounting is a means to an end (providing sufficient information to the managers of an organization).

Financial accounting is an end in itself (financial reporting for external users).

The formation of management accounting came from cost accounting. Therefore, the section "Accounting for production costs and calculating the cost of products (works, services)" is one of the most important in management accounting. Production accounting is integral part management accounting.

The unit cost of production is the basis for most decisions, for example:

✔ - release of what products to continue or stop;

✔ - produce or purchase the necessary components;

✔ - what price to set for products;

✔ - whether to buy new equipment;

✔ - whether to change the technology and organization of production, etc.

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FGOU VPO "TYUMEN STATE AGRICULTURAL ACADEMY"

INSTITUTE OF ECONOMICS AND FINANCE

CHAIR OF ACCOUNTING, ANALYSIS AND AUDIT

COURSE PROJECT

TOPIC: "The essence and purpose of management accounting"

COMPLETED: Student: 6th year

Group: 462 with Parnishcheva M.V.

CHECKED:

Tyumen-2012

Content

• Introduction
• Conclusion
• Bibliography

Introduction

In the conditions of developing market relations in our country, the enterprise has become legally and economically independent. The effective management of the production activity of an enterprise increasingly depends on the level of information support of its individual divisions and services.

At present, few Russian organizations have, thus, delivered accounting, so that the information contained in it is suitable for operational management and analysis. To date, only banks, at the request of the Central Bank of the Russian Federation, in order to control their reliability and liquidity, balance their balance daily.

As practice shows, enterprises with a complex production structure are in dire need of operational economic and financial information that helps to optimize costs and financial results and make informed management decisions. Unfortunately, the decisions made by management on the development and organization of production are not substantiated by appropriate calculations and, as a rule, are of an intuitive nature.

The information necessary for the operational management of an enterprise is contained in the management accounting system, which is considered one of the new and promising areas of accounting practice.

It would be a mistake to perceive management accounting as something new for the domestic economy. In the 1920s and early 1930s, the functions of accounting services were much broader than in the subsequent years of Soviet power. The accountant of that time was engaged in both accounting and planning and analytical work. With the development of the socialist economic system in the country and the strengthening of central planning, there was a gradual separation from the accounting service of planning and financial departments with the transfer of part of accounting powers to them. As a result, the activity of the accountant was actually reduced to accounting registration of the facts of the economic life of the enterprise.

Persistent attempts were repeatedly made in the Soviet economy to introduce internal cost accounting, self-sufficiency and self-financing. In this case, the production and non-production divisions of the enterprise were the object of self-supporting income, and the funds earned by them were the object of self-supporting income. This approach, in essence, served as a prototype of one of the concepts of management accounting - management by responsibility centers.

And most importantly, the basis of management accounting is the collection of information about the costs of the organization and costing. Domestic practice has deeply worked out issues related to costing. A wealth of theoretical and practical experience has been accumulated in the field of the normative method of cost accounting and calculation, which is so similar to the "standard-cost" system in management accounting.

1. Differences between financial and management accounting

The most significant differences between financial and management accounting are as follows.

1. Financial accounting is intended for the preparation of financial statements of the established form and content, mainly focused on external users: shareholders and other owners of property, state authorities and administration, creditors and investors. The purpose of this accounting and related reporting is to inform the owners of the enterprise, the state and third parties about the presence of property and obligations of the organization, its financial condition and results of operations, calculation of taxable indicators and tax payments, management of accounts receivable and accounts payable, settlements with clients and staff. The purpose of management accounting is to provide managers of an organization with the information necessary to control the efficiency of production and economic activities, to solve internal problems of managing a company, to search for and justify management decisions.

2. Financial accounting is mandatory for an enterprise, management accounting is not. The obligation to keep financial records using accounting accounts is determined by the federal law of the Russian Federation, which applies to all organizations located in the territory of the Russian Federation. The question of whether to maintain management accounting at the enterprise or not is decided by the organization itself. The collection and processing of information for management is considered appropriate if its value for management is higher than the costs of obtaining the relevant data.

3. Financial accounting covers all business transactions, all activities of the enterprise, its property, liabilities and settlements. But this is an accounting of the fact, predictive, expected values ​​are not included in accounting. Management accounting is primarily a cost-benefit calculation; identification of deviations from the optimal use of economic resources. Both types of accounting for management include calculated, expected, predictive, planned values.

4. Financial accounting must be carried out in accordance with the regulatory documents of the Government of the Russian Federation and the bodies that have been granted the right to regulate accounting. Liability under the law is provided for violation of the methodology of financial accounting. The methodology and organization of management accounting are not regulated by state bodies and legislation. Management accounting is carried out according to the rules established by the organization itself, taking into account the specifics of the activity, the features of solving certain managerial tasks. There are no restrictions on the choice of management accounting systems . His methodological basis is a decision theory

5. The users of financial accounting and reporting information are mainly owners, creditors, investors, tax authorities, non-budgetary funds, state power, i.e. external users. Personally, their composition is unknown to the enterprise, and everyone is presented with the same data contained in the financial statements. Management accounting information is intended for enterprise managers (managers) of different levels of authority and responsibility. Naturally, each of them needs an individual list of credentials for management, corresponding to their rights and obligations.

6. Financial accounting is maintained by double entry on related accounting accounts. Management accounting may or may not adhere to this principle in whole or in part. Measurement and evaluation of income, costs, assets without using the system of special accounts of management accounting is carried out by statistical methods of accumulation, sampling, comparison, etc. If management accounting uses a system of accounts, they should differ from the financial accounts in form and substance, but be methodologically interconnected with them.

7. Financial accounting is kept for the enterprise as a whole, considering it as a single economic complex. Costs and results of activities, settlements with suppliers and buyers, taxes and other obligatory payments, reserves and earmarked receipts are taken into account in amounts generalized for the organization, without breakdown by type of activity, structural divisions, etc. Management accounting is conducted by market sectors, cost centers, responsibility centers, causes and perpetrators of deviations, and only for top management its data is summarized for the whole enterprise.

8. Not only the content is different, but also the frequency and timing of reporting. In financial accounting, reporting can be compiled based on the results for the month, quarter, year, the time of its submission - after a few days, weeks, months. In management accounting, the frequency of submission of relevant data is daily, weekly, monthly, part of the reporting data is formed as needed or by a certain, predetermined date. A common requirement for accounting data for management is their efficiency, the formation of information according to the principle "the sooner the better".

9. Financial accounting information characterizes the result of fait accompli and business transactions for the past period of time, reflects them on the basis of the "as it was" principle. Management accounting data is guided by the decision "how it should be" and control of execution decision. Accounting for actual values ​​for management accounting is also important, but mainly as a basis for decision-making and analysis of their effectiveness. Since management accounting does not cancel financial accounting, it uses its information about actual costs and performance, changes in the value of assets and sources of their formation, debt obligations, etc.

10. Accuracy may vary financial and management accounting, calculation of their indicators. Financial accounting data must be fairly accurate, otherwise external users will be distrustful of the content of financial statements. Approximate estimates, probabilistic calculations, indicative indicators are acceptable in management accounting. Here, accuracy may not play a decisive role, and the speed of obtaining information for control, its multivariance, i.e., is of paramount importance. compliance with management objectives.

11. Financial and management accounting can distinguish between the composition of the indicators used, their units of measurement. The basis of accounting is the cost, monetary measurement, financial statements are prepared only in value terms. On accounting accounts, it is impossible to take into account what cannot be valued in rubles or another currency. In management accounting, both monetary and physical units of measurement are widely used. It is very common to estimate labor costs and labor intensity of production in working hours (hours, man-hours, standard hours). In some cases, they evaluate the effectiveness of costs and results more objectively than cost indicators. In management accounting, relative indicators are widely used, which are relatively rarely used in accounting, and unknown to him cost indicators of value added, marginal costs and profits, marginal costs, etc.

12. The degree of openness of information in accounting and management accounting is different. The financial statements of most enterprises (with the exception of sensitive ones) are open for review. The federal law "On Accounting" obliges joint-stock companies open type and organizations created at the expense of private * public and state funds and contributions, publish annual financial statements no later than June 1 of the year following the reporting one. There is a principle of publicity of financial reporting, according to which its data must be published in newspapers, magazines and other accessible publications, presented in special booklets, brochures and transferred to the territorial bodies of state statistics at the place of registration of the organization for provision to interested users.

Management accounting information is closed to third-party individuals and. legal entities, tax authorities and others government agencies. Even within the enterprise, it is the object of a trade secret. The degree of confidentiality of information for management is different and largely depends on the level of management to which it is presented: at the level of junior managers (foremen, heads of services, etc.) it is. in essence, it is open, at the level of members of the board of directors, the manager of the company, his deputies and heads of departments - practically closed.

Recently, the tax legislation of the Russian Federation introduced a new type of accounting - tax. Its difference from management accounting is obvious from a comparison of names: tax accounting is designed to calculate taxes and control the timeliness of their payment, management accounting serves the purposes of on-farm management, which is very far from taxation. At the same time, many decisions on enterprise management, especially at a higher level, must be made taking into account tax consequences, and in this respect, management and tax accounting have a certain connection and interdependence.

Ultimately, management accounting, unlike accounting, does not imply the actual accounting of the value of property, costs and income, the state of settlements and obligations and conditions that affect the production, economic and financial activities of the organization. Its purpose is to provide information for decision-making on the management of the enterprise's economy and to verify the effectiveness of the implementation of the decisions made.

The content of the concept of "management accounting" in different countries is different. It was first used by authors writing in English language. In Germany, this term was not used at all until recently, preferring to call the corresponding training course and practical work "Calculation (accounting) of costs and results." Accordingly, the scope of planning, accounting, control and cost analysis is limited mainly sales revenue and expenses for the current year. In English-speaking countries (USA, England, Canada), management accounting is considered more widely. Its scope includes financial and industrial investments, the results of their use. In France, they prefer to deal with the concept of "margin accounting" and limit it to the search and justification of management decisions for the future using indicators contribution margin. In Russia, apparently, it is necessary to try to find a middle ground, taking into account the traditions and experience of the formation and development of accounting and management accounting in our country.

2. Appointment of management accounting requirements presented to him

Management accounting is an integral part enterprise management systems. It is designed to provide the formation of information necessary for:

monitoring the efficiency of the current activities of the organization as a whole and in the context of its individual divisions, types of activities, market sectors;

planning future strategy and implementation tactics commercial activities in general and individual business operations, optimization of the use of material, labor and financial resources organizations;

management accounting strategic current

measuring and evaluating the effectiveness of management in general and in the context of organizational units, identifying the degree of profitability certain types products, works, services, sectors and market segments;

adjusting control actions on the course of production and sale of products, goods and services, reducing subjectivity in the decision-making process at all levels of management.

Proceeding from this, the main tasks of the organization of management accounting are: orientation towards achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving the task, participation in the selection of the optimal option and in the calculations of the normative parameters of its execution, orientation towards identifying deviations from the specified performance parameters, interpreting the identified deviations and their analysis. In addition, it is necessary to follow the general principles of generating information for management: the principle of advancing data for making a managerial decision and the principle of responsibility for its consequences, the correct assessment of future expenses and income is much more important than a statement of missed opportunities. At the same time, if there is no responsibility for the results of management at all levels of management, it makes no sense to keep management records.

The purpose of management accounting and the scope of its application differ significantly in the initial period of its separation from accounting and subsequently. At first, management accounting was considered as cost, operational, technical, production, its scope, at best, was limited to additional registers of analytical accounting.

Then, special attention was paid to the efficiency of accounting for costs and results of enterprises. In the USSR, options appeared for daily accounting for the cost of production and for the prompt identification of financial performance. Based on traditional accounting methods of generating information, they failed due to large conventions and errors, but mainly due to the lack of demand for this information by the system of centralized management of the enterprise's economy.

In the West already in the 30s. The duties of production (management) accounting included:

a) accounting for expenses at the places of their occurrence;

b) identification of deviations of actual costs: from standard or estimated;

c) evaluation of work in progress;

d) determination of the cost of certain types of products and the results from their sale.

Over time, the range of tasks of management accounting has expanded significantly. Currently, in addition to the above appointments in countries with developed market economies, the following tasks are distinguished accounting for management:

cost recording and reporting, including classification, compilation, provision and interpretation of cost data for interested users;

determination and assessment of the amount of costs for specific products, services or places of cost formation, responsibility centers;

cost management and cost analysis, i.e. presentation of cost data in the form of information suitable for management planning and control, for use by management personnel in making decisions.

Of these functions production accounting the first two functions are traditional for our production accounting, and the last one is an innovation.

Cost management and cost analysis deal with future-calculated or planned costs as well as past costs. These include budgeting for core business costs, their control and cost management for decision making.

Modern management accounting includes functions forecasting, standardization, planning, operational accounting and control. Forecasting the main performance indicators of the enterprise specifies its goals for a given period of time and contributes to their achievement. It is based on a spatio-temporal study of the state of the market, its structure and factors affecting the needs for specific products and services, the study of their development trends, and the analysis of the financial capabilities of buyers. The basis is the sales forecast as a necessary element of production planning and sales of goods.

The plan is a quantitative expression of the goals of an economic entity for a certain period of time and the development of ways to achieve them. Management accounting, on the one hand, provides the planning of the necessary information for the day of calculations, and on the other hand, it uses the indicators of the plan as a basis for comparing and monitoring its implementation.

Usually in management accounting, two main directions of comparison are used: with the previous period and with the internal budget of costs and performance.

Standardization plays an important role in management accounting. It contributes to the timely detection and prevention of irrational spending of funds, determines the marginal values ​​of costs and results, simplifies the technique for calculating and analyzing the cost of production. Management accounting helps to assess the degree of technical and economic feasibility of norms and standards, reveals understated, outdated norms, and contributes to their timely revision.

Operational accounting for management is part of it common system. It reflects the actual values ​​and indicators of the availability, movement and use of enterprise resources for a shift, day, week and other periods within the reporting accounting time (month, quarter, year). In addition, it differs from accounting in focusing on the information needs of the heads of the enterprise and its divisions and fixing mainly deviations, and not the absolute values ​​​​of availability, income and expense. Operational accounting is used for daily control and management of business processes, technical and economic parameters of production and marketing of products, as well as other activities.

Accountingandcontrol

Control in management accounting differs significantly from the control function of accounting. In accounting, the legality of the operations performed, the correctness of the execution of primary documents and transactions are controlled, and only with good accounting, the possibility of appreciation and overpayments at the time of costs is prevented. In management accounting, control is primarily aimed at the future. There is control over the correctness of the choice of the goal of costs and performance, control of external and internal restrictions that prevent the enterprise from achieving its goals, budgetary control preparation and execution of income and expenditure estimates. Current control in accounting for management includes monitoring the external and internal environment to determine its possible impact on the production and economic activities of the organization.

Only subsequent control in management accounting is somewhat similar to accounting. It is carried out by identifying or calculating deviations actual values from planned and analysis of the causes of these deviations.

The analysis of the actual performance of the enterprise is aimed at assessing the past, determining the strengths and weaknesses this activity. Analysis of current indicators, primarily costs and results, helps to determine what is happening in the organization at the present time, what is the dynamics of its development. Future analysis is designed to assess the ability of an enterprise to achieve its goals, the risks associated with it, and to find ways to overcome them or reduce their consequences.

The concept of "management accounting" is associated by many specialists primarily with the operational presentation of information. It must be processed at the pace that is necessary for management, i.e. mostly day to day, or at least the next day. Today's realities require a transition from periodic accounting to real-time accounting, and then to future-oriented accounting. Much can no longer be done by the data of our domestic accounting, except to accept and generalize the facts, at best, on the basis of their analysis, to prevent the development of negative trends and develop positive ones.

However, efficiency is not the prerogative of management accounting only. The task of presenting objective information in the right place, at the right time and in a convenient form is inherent not only in management accounting. Differences in responsiveness can only be discussed in relation to reporting, but not in relation to the Information Gathering Process, i.e. to accounting. The process of collecting and processing information should be operational and for financial accounting, for example, accounting for cash transactions cannot be non-operational. The fact that the process of closing accounts in the current accounting practice is extended for a long period is primarily due to the predominance of manual processing of documents and our common practice of making corrections retroactively.

Efficiency does not always have to be inherent in management accounting. When it comes to making strategic decisions, for example, expanding sales markets by country or world zones, by population categories, or developing new technological processes, resources, or decisions related to attracting new capital investments, penetrating markets new products, it is logical to assume that the thoroughness of the preparation of relevant information for the selection and justification of decisions is more important than its promptness.

Requirementstomanagerialaccounting

The information generated by the management accounting system must meet the following requirements:

authenticity;

relevance;

integrity;

understandability;

timeliness;

regularity.

Similar requirements apply to financial accounting information. However, their content and significance may be different.

For financial accounting, reporting is considered reliable if it is formed on the basis of the rules established by regulatory acts on accounting. In management accounting, the objectivity of data, their correspondence to reality, is more important. The concept of reliability in accounting for management is closer to the definition used in the audit, where reliability is understood as the ability for a competent user to draw correct conclusions from accounting and reporting data.

The completeness of management accounting means the sufficiency of information for the management of the enterprise and its divisions, the ability to ensure this sufficiency. The most complete are complex management accounting systems, including the use of accounts and double entry, providing control not only over the costs and results of current activities, but also over production stocks, investments, efficiency of functional business management.

The main requirement for information generated in the management accounting system is its relevance, i.e. materiality, acceptability for the solutions being developed. All other requirements play a subordinate role. Irrelevant, irrelevant to this decision information, even if it is absolutely reliable, cannot help in making the right decision, while data that is 90% reliable can be the basis for correct conclusions.

Relevant from the standpoint of making a managerial decision are data and information that takes into account the conditions in which the decision is made, its target criteria, which have a set of possible alternatives and characterize the consequences of the implementation of each of them.

One of the requirements of generally accepted standards and provisions of management accounting is its integrity and clarity. for users. This means that management accounting must be systemic even when it is maintained without the use of primary documentation, accounts and double entry. Consistency in this case, it means the unity of the principles for reflecting accounting information, the relationship of accounting registers and internal reporting, ensuring, if necessary, the comparability of its data with accounting and reporting indicators.

The clarity of the data and results of management accounting is important because its consumers are not only accountants and economists, but mainly the administration of the enterprise and line management employees (engineers, technicians, foremen), i.e. persons who do not have special economic training. Understandability of management accounting information for them is ensured by reflecting the results of the analysis of the obtained indicators in the accounting registers, presenting data in the form of analytical tables, graphs, time series, etc. Clarity also contributes to the orientation of management accounting to deviations from norms and standards.

Timeliness management accounting means its ability to provide managers with the necessary information by the time of decision making. In conditions automated systems processing economic information, this is not a serious problem, but when using powerful modern computers, there is a danger of data overload with simultaneous lack of it by the time the managerial decision is made. Often managers do not know what to do with this information.

Management accountants must not only provide management with the necessary data by a given deadline, but also

help in their use for management. This is usually done on the basis of scheduled schedules. At the same time, care must be taken to ensure that the current reporting for the heads of departments is presented in such a way that it can be understood without much effort. It is also important that internal reporting is regular. , those. repeatable in time. The data of well-organized management accounting make it possible to identify areas of greatest risk, bottlenecks in the organization's activities, inefficient or unprofitable types of products and services, places and methods for their implementation. They are used to determine the most favorable range of products and works for the given conditions, prices and tariffs for their sale, and discount limits. under different conditions of sale and payment, to assess the effectiveness of additional costs and the rationality of capital investments. Only according to management accounting, you can choose best option solving problems such as: "make it yourself or buy", "how much is profitable to buy and sell", "what equipment should be ordered", "in what cases equipment repair better shopping new cars", etc.

In the current activities of the enterprise, management accounting information is used for variance management. This applies not only to the amount of production costs, but also to deviations in stock rates, in prices, in terms of payment, fulfillment of obligations, limitation periods, etc. Based on information about deviations, measures are taken to eliminate the causes that increase the cost of actual costs, causing loss of profit and property.

3. Management accounting systems (strategic accounting and current accounting)

Strategicaccounting.

Strategic long-term decisions determine the perspective of the organization, its future. They need information about the capabilities of the enterprise and its economic environment (markets, competitors, products in the long term). These include questions about the release of new products for sale on existing markets, the release of new products for new markets, the creation of new products for existing and newly created markets. Some talk about the need for strategic accounting in this case. . However, in essence, here we are talking about another feature of management accounting, focused not only on the near, but also on the relatively distant future.

By the nature of its application, management accounting is universal. It can be implemented at all enterprises and organizations that have costs and financial results that depend on them, i.e. practically in all sectors of the national economy. Management accounting data is primarily used by those who manage. Accounting, including management, performs mainly the service function of the supplier of the necessary information and its interpreter. The ethical standards of behavior of a managerial accountant do not allow him to interfere in the decision-making process or impose his own opinion on the manager. But the accounting worker, first of all Chief Accountant, should not stand aside when it comes to the financial aspects of the activity, outflows and inflows of cash and the obligations of the organization. This area of ​​management accounting is entirely in his jurisdiction and competence. Qualified advice, warning, professional opinion on controversial issues and risk situations will always come in handy, even if the final decision is made by the first person, i.е. Head of the organization.

A study of the experience of organizing management accounting in Western firms shows that there is no identical approach to who should deal with accounting for management: accounting or a service specially created for this. AT large companies management accounting and analysis by global parameters is usually carried out by a special administrative unit. It is often referred to as the controlling service. On the small firms the collection and processing of management accounting data is carried out by accounting, reinforced by specialists in financial management In organizations that are medium in size and volume of trade, both options are possible. Where the controlling service is isolated, it can report either to the chief accountant or to the commercial director. In any case, the question of whether management accounting is needed modern enterprise or not needed, the majority of foreign firms decided positively. Yes, it is necessary, because without qualified management on the basis of specially prepared information, it is impossible to survive in a competitive environment.

Conclusion

Management accounting is necessary for the normal functioning and development of the enterprise. With its help, leaders and managers determine the main direction of the company's development, taking into account the material sources of its provision and market demand. Management accounting allows you to correctly take into account all internal and external factors in setting specific goals for the development of an enterprise and ways to achieve them, ensures the relationship between individual structural divisions enterprise, allows you to minimize costs and opens up all possible additional sources of resources within the company.

The development of management accounting systems, and the use and interpretation of the information generated by these systems, is critical to the success of manufacturing and service organizations in today's globally competitive and challenging technology environment.

Bibliography

1. Tax Code of the Russian Federation. Part Two: Federal Law N 117-FZ of August 5, 2000 // Collected Legislation of the Russian Federation. 2000. No. 32. Art.3340.

2. On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application: Order of the Ministry of Finance of the Russian Federation. N 94n dated October 31, 2000 // Normative acts for an accountant. 2000. No. 23.

3. On the approval of the Accounting Regulations "Expenses of the organization" PBU 10/99: Order of the Ministry of Finance of the Russian Federation N 33n dated May 6, 1999 // Economics and Life. 1999. No. 24.

4. Averchev I.V. Management accounting and problems of cost classification // Financial newspaper - Expo. - 2009. - No. 10. - From 12 - 15.

5. Burguev K.A. The practice of setting management accounting at Russian enterprises // Delovoy Petersburg. - 2009. - No. 24. - From 3-7 19.

6. Vakhrushina M.A. Accounting management accounting: a textbook for universities. - M.: Omega - L, higher school, 2010. - 528 p.

7. Ivashkevich V.B. Accounting management accounting: Proc. for universities. - M.: Economist, 2010. - 618 p.

8. Karpova T.P. Fundamentals of management accounting: a tutorial. - M.: Infra - M. - 2009. - 392 p.

9. Korolev N. Management accounting. // Moscow accountant. 2010. No. 4.

10. Kukunina, I.G. Management accounting: textbook. allowance / I.G. Kukunina. - M.: Finance and statistics, 2009. - 400 p.

11. Kuter M.I. Theory and principles of accounting. - M.: Finance and statistics, 2009.

12. Panfilov E. Management accounting. Theory and opinions // Double entry. 2009. No. 2. P.16.

13. Rodina L.N., Parkhomenko L.V. Stages of development of accounting: Tutorial. - Tambov: TSTU Publishing House, 2009. - 100 p.

14. Sanin K.V., Sanin M.K. Accounting: Textbook. - St. Petersburg: SPbGU ITMO, 2010. - 141 p.

15. Chernykh I.N., Moiseeva I.V. History of Accounting: Textbook. - Voronezh: Publishing House of VSU, 2009. - 23 p.

16. Shvetskaya V.M., Golovko N.A. (2008, 416s.) Accounting. (Textbook for colleges)

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WORK PLAN

INTRODUCTION 2

MAIN PART

Essence of management accounting 4

Content of management accounting 5

Accounting principles 6

Appointment of management accounting 9

CONCLUSION 10

REFERENCES 12

B E D E N I E

This work is devoted to the topic "Essence, content, principles and purpose of management accounting".
The transition to a market economy requires organizations to significantly increase the amount of information that arises both inside the enterprise and outside it. On the part of external organizations, there is also a certain interest either in the activities of this enterprise, or in the results of its activities.
The amount of information about the demand for manufactured products, the possibilities of marketing products under certain conditions and requirements, the logistics of the production of these products, the main production, the technical preparation of production, the production costs and the efficiency of the production of certain products, etc. is increasing.
Owners of the enterprise, suppliers, buyers, creditors, tax authorities, shareholders are interested in other information: on the change in the share of equity capital, investment efficiency, income and efficiency of resource use, etc.
Management accounting is an important area of ​​expertise for anyone planning a career in the business world. The significance of this discipline lies in the fact that the language of management accounting and cost analysis is the main communication system within the enterprise. Planning (budgeting) and control (measurement of performance) are vital for both business and budget organizations. Every type of business needs to manage financial and human resources, and management accounting provides the necessary mechanism for this. The main criterion for the effectiveness of the system is the effective management of these resources.
Management Accounting is a field of knowledge that is necessary for everyone who is engaged in entrepreneurship.
The accountant is responsible for the fulfillment of the goals set for him by the administration or the founders of the enterprise. The results of the accountant's activities largely depend on the information that he uses to plan, control and regulate management activities and make decisions.
The discipline "Managerial Accounting" serves as a tool for continuity and harmonization of the study of accounting disciplines. It allows you to expand your horizons in relation to the cycle of accounting disciplines "Financial Accounting", "Accounting (financial) reporting", "Financial Analysis", "Audit".
Management accounting expands financial accounting and is used primarily in the internal operations of the company (when to change technology, etc.) so that competitors do not have access.
The purpose of management accounting is to provide the necessary information to managers responsible for achieving specific production goals, as well as the company's management for making informed management decisions, both in current activities and in the future.
The goal is considered achieved if the documents are drawn up and presented as intended.
Management accounting provides the collection and processing of information for the purposes of planning, management and control.

MAIN PART

The essence of management accounting

Management accounting is an integral part of the enterprise information system. The effectiveness of the management of production activities is provided by 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 content of management accounting is determined by the goals of management: it can be changed by decision of the administration, depending on the interests and goals set for the heads of internal divisions.
The formation of management accounting occurred on the basis of cost accounting, therefore its main content is accounting for production costs of future and past periods in various classification aspects. This point is present in the definition of the concept of "management accounting", which has recently appeared in translated and domestic economic literature, as well as in works on accounting and the use of its information in management activities.
Another important point noted by all authors in determining the essence of management accounting is information analytics. 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 efficiency of production activity is presented in accounting as a process of comparing actual and standard costs and results from production costs.
Establishing the essence of management accounting is facilitated by consideration of a set of features that characterize it as an integral information and control system of an enterprise:
continuity,
focus,
completeness of information support,
practical reflection of the use of the objective laws of society,
impact on the control object under changing external and internal conditions.
The essence of management accounting an integrated system for accounting for costs and revenues, standardization, planning, control and analysis, systematizing information for operational management decisions and coordinating the problems of the future development of the enterprise.
The above definition is given on the basis of the content, principles and purpose of management accounting.

Content of management accounting

Describing the essence of management accounting, its 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 a system that meets the goals 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. This is especially true for modeling cost and income accounting at enterprises with different organizational structures, the influence of changing external factors (inflation, industrial restructuring, etc.).
The subject of management accounting in general terms is a set of objects in the process of the entire cycle of production management.
Content The subject is revealed by its numerous objects, which can be grouped into two groups:
a) production resources that ensure the expedient work of people in the course of the economic activity of the enterprise.
Production resources include:
- fixed assets - these are the means of labor (machines, equipment, industrial buildings, etc.), their condition and use;
- intangible assets are objects of long-term investment (the right to use land, standards, licenses, trademarks, etc.), their condition and use;
-material resources are objects of labor intended for processing in the production process with the help of means of labor.
b) economic processes and their results, which together constitute the production activities of the enterprise.
This group includes the following activities:
- procurement and procurement - acquisition, storage, provision of production with raw materials, auxiliary materials and production equipment with spare parts intended for its maintenance and repair, as well as marketing activities related to procurement processes;
- production - processes determined by the production technology and consisting of main and auxiliary operations; operations to improve products and develop new ones;
-financial and marketing - marketing research and operations to form a sales market for products; direct marketing operations, including packaging, transportation and other types of work; operations that promote sales growth, ranging from product advertising to establishing direct relationships with consumers; product quality control;
-organizational - creation of the organizational structure of the enterprise, isolation of functional departments, services, workshops, sections from the enterprise system; organization of an information system at the enterprise with direct and feedback that meets the requirements of internal communication links between structural units, different levels of management, corresponding to planning functions; operations of coordinating the actions of internal performers aimed at fulfilling the main goal of the enterprise.

Principles of management accounting.

Business management is a complex and complex process. The accounting system that meets the requirements of management is also complex and consists of many procedures. In addition, the composition of the elements of the management accounting system may vary depending on the goals of management. Meanwhile, any accounting system organized at a particular enterprise meets generally accepted principles.
To management accounting principles relate:
a) business continuity;
Expressed by the lack of intentions to self-destruct and reduce the scale of production, it means that the enterprise will develop in the future. This principle directs accountants to create information services for solving long-term problems: analysis of the competitiveness of production, supply of raw materials and materials, changes in the range and development of new products, investments, etc.
b) the use of uniform for planning and accounting (planning and accounting) units of measurement;
In planning and accounting for production, it provides direct and feedback between them.
Planning and accounting units reveal the essence of operational and production planning systems at its different levels; with their help, a real opportunity arises for developing a methodology for an accounting system based on a close relationship between indicators of management accounting for production and accounting for costs, determining the results of managing individual structural divisions.
At different levels of operational and production planning, planning and accounting units are either more enlarged, or, on the contrary, detailed. Detailing is based on the principle of transition from larger units at the enterprise level (product, production order, series of products, name, etc.) to smaller ones at the level of a workshop, section, team (detail, operation, complex of operations, machine kit, brigade kit, etc.).
The planning and accounting units of management accounting for production and the units of measurement of finished products delivered to the warehouse used in accounting are identical. Through them, the connection between management and financial accounting of completed orders is traced. At the same time, any grouping of data in one form or another of accounting by management objects is possible, whether it be grouping by type of product, production orders or structural divisions. In addition, at the enterprise level, planning items are the same as or part of the costing object. At the level of structural units, planning and accounting units can be used when choosing cost accounting objects.
c) evaluation of the performance of the enterprise's divisions;
It is one of the fundamental principles of building a management accounting system.
With all the differences in organizational forms at enterprises, management accounting should be associated with operational production and technical and economic planning. In conjunction with the planning and control system, management accounting is a mechanism for managing a workshop, site, brigade. Evaluation of the results of activities involves the determination of trends and prospects for each division in the formation of the enterprise's profit from production to product sales.
The economic mechanism of the enterprise must be adapted to the needs of the operational management of departments and within them.
d) continuity and multiple use of primary and intermediate information for management purposes;
Compliance with this principle in the process of collecting, processing and transporting primary data simplifies the accounting system and makes it efficient (less costs - more significance in solving the goal set by the manager for the accountant-analyst).
At operational management management accounting information is supported and sometimes supplemented by accounting data. In turn, financial accounting data are detailed, supplemented by information coming from management accounting. Sometimes it is called the principle of complexity. The essence of the principle lies in the one-time recording of data in primary documents or production calculations and their repeated use in all types of management activities without re-fixing, registration or calculations.
This principle allows you to create a rational and economic system accounting in accordance with its size and scale of production activities. Its implementation means that the maximum amount of information necessary for management decisions is obtained from the minimum amount of data. Then management accounting performs its functions.
e) formation of internal reporting indicators as the basis for communication links between management levels;
Management accounting has the ability to form internal reporting indicators according to primary accounting data in such a way that they become a communication system within the enterprise.
At the zero level, accounting information appears in primary documents, reports of the main and auxiliary shops; at the first level, information is grouped in the summary documents of the supply department, external cooperation, production departments, sales and financial departments, accounting, and warehousing; at subsequent levels, the consolidation and formation of reporting summary documentation is carried out in the functional departments of the plant management (chief designer, chief technologist, chief mechanic, personnel department, production, etc.).
At the highest level, the summary information received from structural divisions is summarized and converted into the resulting reporting documentation by departments - production and dispatching, planning and economic and accounting. The content of the reports depends on their intended purpose or the position of the manager for whom they are intended.
Accountants-analysts are:
- reports on cost analysis in order to determine the cost of production;
- estimates for planning future expenses;
- current operational reports of production units to evaluate the results of work;
- reports on production costs for making operational decisions;
- analysis of estimates of capital investments for long-term planning or forecasting.
f) completeness and analyticity, providing comprehensive information about the objects of accounting;
The indicators contained in the reports should be presented in a form convenient for analysis, not require additional analytical processing, not provide for inverse synthesis (from the lowest to higher levels management) procedures.
Violation of this principle leads to an increase in the cost of the system and loss of control efficiency.
g) periodicity, reflecting the production and commercial cycles of the enterprise, established by the accounting policy;
Reflects the production and commercial cycles of the enterprise, is important for building a management accounting system.
Information for managers is needed when it makes sense – not earlier, not later. Reducing the time can significantly reduce the accuracy of the information produced by management accounting. As a rule, the management apparatus establishes a schedule for the collection of primary data, their processing and grouping in the final information.
h) the principle of the budgetary (estimated) method of managing costs, finances, commercial activities;
Used on large enterprises as a tool for planning, control and regulation.
The budget cycle consists of planning procedures for all areas of activity, departments; summing up the design decisions of the entire team; calculation of the draft budget; calculations of plan options and making adjustments; final planning and accounting for changing conditions and deviations from the planned.
Estimates (budget) cover production, sales, distribution and financing. The estimates reflect the production costs of the entire enterprise and its divisions, income from activities, divisions, enterprises as a whole, profit.

The combination of these principles ensures the effectiveness of the management accounting system.

Appointment of management accounting.

The main purpose of management accounting is:
a) providing the necessary information to the administration of the enterprise for the operational management of production and decision-making for the future;
b) calculation of the actual cost of production and deviations from established norms, standards, plans and estimates;
c) planning and control of financial and economic activity of capital investments, introduction of new technologies.

CONCLUSION

As a result of the work carried out, it can be seen that the essence of management accounting is presented as an integrated system for accounting for costs and income, regulation, planning, control and analysis. It defines information for operational management decisions and for the future development of the enterprise.
The components of management accounting are determined by the turnover of production resources in the areas of supply, production and sales. Thus, the fundamental principle of the entire accounting system is the principle of "costs - income".
Based on this definition, the following components are distinguished in the cost and income accounting system:
- supply and procurement activities;
- production activity;
- costs and production costs;
-financial and marketing activities;
- organizational and investment activities.
The size of the enterprise and the decisions of the administration influence the choice of a management accounting system.
The goals of management are solved by management accounting when it performs such functions as providing information at all levels of management necessary for current planning, monitoring and making operational management decisions; organization of internal communications between management levels and various production units of the same level through internal reporting; control and evaluation of the performance of internal divisions and the enterprise in achieving ultimate goal; analysis of actual performance and future development of the enterprise.
Management accounting in practice connects the management process with the accounting process, since it has the same objects with it: production resources that ensure the expedient work of people in the course of the economic activity of the enterprise; economic processes and their results, which together constitute the production activity of the enterprise. The totality of objects of management accounting, acting in the process of the entire management cycle, is called its subject.
AT information system enterprises, objects of management accounting are disclosed using specific techniques and methods: documentation; inventory; estimates; grouping and control accounts; planning, rationing and limiting; control; analysis. Each element affects the accounting object not in isolation, but in the organization system internal communications, which is aimed at solving the goals of management.
The management accounting system is subordinated to the goals of management. It is effective subject to the following principles:
- business continuity;
- use of indicators and units of their measurement that are common for planning and accounting;
- obligatory evaluation of the performance of structural units based on indicators of internal reporting;
- continuity and multiple use of primary and intermediate information for various management purposes;
- budgetary (estimated) method of cost control;
- completeness and analyticity of information;
- periodicity of information reflecting the production and commercial cycles of the enterprise.
The theoretical foundations of management accounting combine the concept of the essence of management accounting, its content and purpose, principles and systems of organization.

BIBLIOGRAPHY:

1. B. Needles, H. Anderson, D. Caldwell "Principles of Accounting" 1997
etc.................