Contents principles and purpose of management accounting. The essence and purpose of management accounting. List of sources used

In world practice, there are two approaches to understanding the term “management accounting”: accounting based on management needs (management accounting) and European “controlling”.

In accordance with the first term, the main task of any accounting activity is to provide the management personnel of organizations and enterprises with timely and complete information for adoption management decisions. In this concept, the greatest attention is paid to such management tasks as assessing and increasing the “value” of companies, managing costs and cash flows. This means that accounting activities are inextricably linked with the management of them as a whole and their parts.

In accordance with the second concept, management accounting is considered as a system for collecting and interpreting information about costs, performance results of departments and product costs, i.e. is an “extended accounting system for the purposes of internal control and management of enterprise activities."

IN modern concepts management accounting great importance is attached to solving strategic problems in company management, considering the accounting process based on the concept of the supply chain, i.e. all participants in the process of delivering goods to the end consumer. From this point of view, management accounting includes not only a system for collecting and analyzing information about the costs of an enterprise, but also a system for organizing business management as a whole, including strategic management, a system for assessing the performance of departments and human resource management.

In domestic practice, the term “management accounting” often means only its significant, but not exhaustive part - accounting and control of costs and income associated with the activities of the organization. A systematic approach to the definition of management accounting is required, according to which the following definition can be given: management accounting is a system of definition, measurement, registration (accumulation), analysis, preparation and provision of information necessary for management personnel to make informed operational, tactical and strategic decisions ensuring the effective functioning of the organization in external environment. In domestic practice, management accounting also includes the preparation of cost information necessary for the preparation of financial statements (assessment of inventories, work in progress and cost products sold(works, services) reflected in the appropriate forms of external accounting reporting).

The main goal of management accounting is to provide the management of the organization with a full range of actual, planned and forecast data on its functioning as a whole and structural divisions to make informed decisions and check the effectiveness of their implementation.

The principles of management accounting include:

• - continuity of the organization’s activities, expressed in the absence of intentions to self-liquidate and reduce the scale of activities;
• - use of unified planning and accounting units of measurement in planning and accounting to provide feedback between them;
• - assessment of the performance of structural divisions to determine the role of each of them in generating the organization’s profit from production to product sales;
• - continuity of repeated use of primary and intermediate information for management purposes, which simplifies the accounting system and makes it effective;
• - formation of internal reporting indicators as the basis of the communication system within the organization;
• - completeness and analyticality of information;
• - frequency of information reflecting the production and commercial cycles of the organization;
• - application of the budget (estimate) method of managing costs, finances, commercial activities as a tool for planning, control and regulation;
• - the principle of data advance for making management decisions and the principle of responsibility for its consequences.

One of the requirements of international financial reporting standards is the integrity and clarity of accounting. Management accounting must be systematic even when it is maintained without the use of primary documentation, accounts and double entry. Consistency in this case means the unity of principles for reflecting accounting information, the interconnection of accounting registers and internal reporting, ensuring, if necessary, the coordination of its data with indicators accounting and reporting. The clarity of management accounting information for them is ensured by reflecting the results of the analysis of the obtained indicators in accounting registers, presenting data in the form of analytical tables, graphs, etc.

Management accounting is a logical consequence of the development of accounting, its evolution. At its core, accounting is the process of identifying information, calculating and evaluating indicators and presenting data to information users for the development, justification and decision-making. It was originally intended to control entrepreneurial activity. However, with the advent of economic organizations of collective ownership, and then joint stock companies accounting has acquired social significance, which necessitates its legislative regulation. Accounting, while maintaining its value for enterprise management, gradually turned into accounting for external users of its data (shareholders, state, credit and other third party organizations And individuals). However, the complication of economic relations and the mechanism of market relations, the emergence of new market instruments, methods and means of managing production and economic activities have necessitated the need for additional information to ensure the successful functioning of the enterprise in these conditions. Significant changes have occurred in technology, technology and production organization.

More varieties of products, methods of their manufacture, and options for combining them have appeared. Costs and, in many ways, the results of activities began to be determined not so much by individual efforts and human skills, but by the level of technical excellence, efficiency of work, and the productivity of the machines and equipment used. The number of options for solving emerging problems has increased, and the cost of an incorrect management decision has also increased. Obviously, for internal (in-house) management it was necessary new system generation of information for analysis, selection and justification of such decisions, which led to the identification of management accounting in the mid-20th century. from the accounting system.

The need to separate management accounting data into an independent system is largely related to the strengthening of requirements for maintaining trade secrets of an organization’s activities and the circumstances under which certain decisions are made. The financial reporting system must be transparent and understandable to a competent user. Accounting for management is a different matter; its data constitutes a trade secret not only for external users, but also for the management personnel of the enterprise itself, which is not directly related to solving this problem.

Thus, differences in the information needs of internal and external users have led to the division of accounting into financial and management (Figure below). Management accounting consists of two components: production accounting, intended for internal management of production and sales of products, and that part of financial accounting that serves to manage financial activities directly in the organization.

A - production accounting; B - financial accounting for internal use; B - financial accounting in the narrow sense for external users

In foreign practice, a distinction is made between production and management accounting. In the production accounting system, production costs are determined to estimate the cost of material and production costs, which meets the requirements of external reporting, while the task of management accounting is to prepare relevant financial information for officials within the organization (enterprise), which they need to make the right decisions. In domestic practice, collecting data on production costs for estimating the value of product inventories refers to management accounting)", which is reflected in the above definition of management accounting.

Currently Russian enterprises are required to maintain accounting (financial) accounting and tax accounting:

• - accounting - in accordance with federal laws on organizations of a certain organizational and legal form and Federal Law of November 12, 1996 No. 129-FZ “On Accounting”;
• - tax accounting - in accordance with Ch. 25 “Organizational profit tax” of the Tax Code Russian Federation(Tax Code of the Russian Federation), introduced by Federal Law No. 110-FZ of August 6, 2001 “On introducing amendments and provisions to part two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on the recognition of certain acts (provisions of acts of legislation of the Russian Federation on taxes and fees" (adopted by the State Duma of the Federal Assembly of the Russian Federation on July 6, 2001).

The obligation to maintain management accounting is not established by law. The set of rules governing management accounting can be divided into:

• - to external ones, developed and approved at the legislative level by the Ministry of Finance of the Russian Federation (hereinafter referred to as the Ministry of Finance of Russia) and the Bank of Russia, as well as federal and regional executive authorities;
• - internal, developed by an organization or consulting firm and approved by internal administrative documents.

External regulatory standards according to their status can be divided into three levels:

• 1) legislative - the main document of this level of the Tax Code of the Russian Federation (part two) - Ch. 25 “Organizational profit tax”;
• 2) normative - the main document of this level - the Russian standard Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. ZZn;
• 3) methodical - includes regulations And guidelines according to the composition of costs and the peculiarities of their formation by types of costs and types of activities, which, in turn, determine the composition of costs and the procedure for their formation.

The list of regulatory documents at the federal level is given in the table.

Set of main federal regulations

Document/Document details

1. Regulatory acts of general application

Accounting Regulations “Organization Expenses” PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. ЗЗн

2. Industry regulations

Methodology for planning, accounting and calculating the cost of services housing and communal services economy, approved by Decree of the State Construction Committee of Russia dated February 23, 1999 No. 9 (as amended on October 12, 2000)

Features of the composition of costs included in the cost of a bed-day in sanatorium-resort institutions and recreational institutions were approved by the FNPR* on March 16, 1993 No. 124-5 (taking into account Federal Law dated August 6, 2001 No. 110-FZ) “On approval of instructions for accounting for income and expenses for ordinary activities in inland water transport”: order of the Ministry of Transport of the Russian Federation dated September 30, 2003 No. 194

“On approval of instructions for accounting for income and expenses for ordinary activities for road transport": Order of the Ministry of Transport of the Russian Federation dated June 24, 2003 No. 153; other industry regulations

3. Documents regulating certain types of costs

“On the classification of fixed assets included in depreciation groups”: Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (as amended on August 8, 2003)

“On costs to be included in the cost price”: Order of the Ministry of Finance of Russia dated January 20, 1998 No. 16-00-17-10 (on periodic license payments) “On establishing standards for the organization’s expenses for paying compensation for the use of personal cars for business trips and motorcycles, within which, when determining tax base for corporate income tax, such expenses are classified as other expenses associated with production and sales”: Decree of the Government of the Russian Federation of February 8, 2002

Document/Document details

“On changes in compensation standards travel expenses on the territory of the Russian Federation": Order of the Ministry of Finance of Russia dated July 6, 2001 No. 49n (as amended on November 9, 2001)

“On the amount and procedure for payment of daily allowances for short-term business trips on the territory of foreign states”: Decree of the Government of the Russian Federation of December 1, 1993 No. 1261 (as amended on October 21, 2003, as amended from 2 a in ["statutory 2004")

“On establishing maximum standards for reimbursement of expenses for renting residential premises during short-term business trips in foreign countries”: Order of the Ministry of Finance of Russia dated July 11, 2001 No. 51n (as amended on March 4, 2002): other regulations

* Federation of Independent Trade Unions of Russia.

The most significant differences between tax, financial and management accounting are presented in Appendix 1. A comparison of the three accounting systems allows us to conclude that management accounting, unlike financial and tax accounting, is not accounting actual value property, income and expenses, the state of settlements and obligations, and facts, circumstances and conditions affecting the production, economic and financial activities organizations. The indicated differences between financial and management accounting do not mean that these accounting subsystems exist independently of each other. Having two primary accounting systems is too expensive even for largest enterprises. The interaction of financial and management accounting is achieved on the basis of continuity and integrated use of primary documentation, unified document flow, as well as through a system of accounts. Management accounting data is used for the purposes of preparing financial statements, in particular, to estimate inventories, work in progress, finished goods, as well as to estimate the costs of the organization as a whole. At the same time, most financial accounting indicators are reflected in management accounting: indicators of depreciation of fixed assets, consumed materials, accrued wages etc., which are necessary to calculate the cost of production.

Discipline: Accounting, statistics
Kind of work: Essay
Topic: The essence and purpose of management accounting

________________________________________________________________________________________

COURSE WORK

BY DISCIPLINE

MANAGEMENT ACCOUNTING

ESSENCE AND PURPOSE

MANAGEMENT ACCOUNTING

1.1. Basic concepts of management accounting. . . . . . . . . . . . . . . . . . . . . . . . . 3

1.2. Relationship between management accounting and financial accounting. . . . . . . . . . . . . . . . . . 4

1.3. Purpose of management accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.4. Organizational aspects management accounting. . . . . . . . . . . . . . . . . . . 5

2. Practical part:

2.1. Calculation of deviations in production output. . . . . . . . . . . . . . . . . . . . . . . . . . . 12

2.2. Calculation of cost variances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Literature. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

1. THEORETICAL PART

1.1. Basic concepts of management accounting.

Management accounting is an accounting subsystem that, within one organization, provides its management apparatus with information used for planning, directing and monitoring the activities of the organization. This process includes identifying, measuring, collecting, analyzing, preparing, interpreting, transmitting and receiving information necessary for management to perform its functions.

Information is facts, data, observational results, etc., that is, everything that in some way expands our knowledge. The number 1000, taken by itself, is not information, but the statement that the organization employs 1000 people can already be considered as such.

In the course of daily activities in an organization, a significant amount of operational information arises. This is the source material for the final information reflected in financial and management accounting. For a manager, any information is important, regardless of whether it is an object of accounting or not, whether it is quantifiable or not. A rumor that a large customer is not satisfied with the quality of the organization's products and is ready to look for another supplier; information that is not an object of accounting and control cannot be quantified, but it is definitely important information. It is necessary to identify the main differences between the information required for management accounting and other types of information, in particular from the information used in financial accounting.

In Western practice, external consumers of information about an organization use three main financial documents to make decisions: a balance sheet, a profit and loss statement, and a statement of asset movements. These documents, while intended for shareholders, creditors, and other interested parties outside the organization, are also useful to the organization's managers. Using this information for management purposes is absolutely essential. However, the management apparatus also needs much more detailed information than that contained in the listed financial documents.

We are talking about operational information that provides the initial data for generating management accounting information. Most of the operational information in the normal course of business is not of direct interest to the leaders of the organization. They are not interested in how many parts the turner produced in one working day, and what specific amount of money was received yesterday into the organization’s account. These facts must be documented, but these documents will be operated at the primary levels of management rather than at the level of management of the organization. Managers are not interested in “snatched” details, but in generalized information obtained from primary accounting documents.

1.2. Relationship between management accounting and financial accounting.

IN foreign countries Usually a distinction is made between financial and management accounting.

Financial accounting covers information that is not only used for internal management, but also communicated to counterparties (third party users).

Management accounting covers all types of accounting information necessary for management within the organization itself. Part general sphere Management accounting is production accounting, which usually refers to the accounting of production costs and the analysis of data on savings or overruns in comparison with data for previous periods, forecasts and standards. The main goal of management accounting is to provide information to managers responsible for achieving specific production indicators. The process for preparing such information may differ significantly from that used in financial accounting. Let us explain what has been said in Fig. 1, which shows the relationship between these types of accounting.

Rice. . Management accounting versus financial accounting:

A production accounting;

B financial accounting (for internal management);

B financial accounting in the narrow sense (for external users);

Г tax calculations based on financial accounting (for tax authorities).

1.3. Purpose of management accounting.

Studying the features of management accounting allows us to conclude that it serves for:

The concept of management accounting is not yet used in domestic practice. Many of its elements are included in our accounting (accounting for production costs and calculating production costs); operational accounting (operational reporting); economic analysis (analysis of production costs, justification of decisions made, assessment of the implementation of planned targets, etc.). At the same time, domestic accounting practice is not yet linked to marketing, deviations of actual costs from forecast ones are not determined, such a category as the future ruble is not used, etc.

1.4. Organizational aspects of management accounting.

Organization of management (including production) accounting is an internal matter. The administration of the organization decides for itself how to classify costs, how much to detail where costs arise and how to link them with responsibility centers, how to keep records of actual or planned (standard), full or partial (variable, direct, limited) costs.

The diversity of organizations, determined by forms of ownership, economic, legal, technical, technological and other factors, as well as the competence of managers and their need for one or another management information, determine the diversity of specific forms of organization of management accounting.

Let us present the main factors influencing the choice of a management accounting subsystem, and the main, from our point of view, characteristics of the classification of these subsystems, as well as their structure in Fig. 2.

Rice. . The main factors for choosing a management accounting subsystem and

signs of classification of these subsystems.

In Western accounting practice, two options are used for the connection between managerial (sometimes called production or analytical) and financial accounting.

This connection is carried out using control accounts, which are the expense and income accounts of financial accounting. If there is direct correspondence between management (production) accounting accounts and control accounts, they speak of an integrated (monistic, single-circle) accounting subsystem, that is we're talking about about the first communication option.

If the management accounting subsystem is autonomous (closed), then paired control accounts of the same name are used, known as reflected, mirror accounts, or screen accounts. This is the second option.

The most important characteristic of Western management accounting systems is the efficiency of cost accounting. From this point of view, cost accounting is divided into accounting for actual (past) costs and cost accounting according to the “standard-cost” system. The “standard-cost” system includes the development of standards for labor costs, materials, overhead costs, the preparation of standard (normative) calculations and accounting of actual costs, highlighting deviations from standards (norms).

Management accounting subsystems used in Western industrial enterprises, are characterized by many features that can be used as the basis for their classification. One of the signs is the complete inclusion of costs in the cost of production. Here we can talk about two subsystems (methods) of management accounting: the subsystem full inclusion costs in the cost of products (works, services), that is, traditional accounting of the full cost, and the subsystem of incomplete, limited inclusion of costs in the cost according to some criterion, for example, based on the dependence of costs on production volume, that is, “direct costing”.

Since such a feature of the organization of management accounting as full cost accounting, or “direct costing,” is significant and affects the organization of almost all elements of the management accounting subsystem, they are diverse and determined by many factors.

Western management accounting systems, due to their diversity, are difficult to compare with domestic accounting. Let's do this in the context of the most significant features.

The Western accounting system in an organization, as already mentioned, is usually divided into closely interconnected financial (external) and managerial (internal) subsystems. Until now, there has been no such division of accounting in domestic accounting, but this will become necessary in the future. Domestic accounting is an integrated system organized in a unified system of accounts. In a certain sense, we can talk about an analogy between the domestic accounting system and the option of integrating financial and production accounting in the West.

Main organizational issue in management accounting there is a need to detail the Chart of Accounts. To solve financial accounting problems, greater detail is not required. For example, for financial accounting purposes only, all sales may be credited to a single Sales Revenue account and debited to the Cash, Bank, or Accounts Receivable accounts. However, this will make it difficult to analyze sales by product type, profit center, shipping point, or individual customer.

The types of analyzes that management seeks to perform more or less regularly determine the detail of the chart of accounts. Essentially, it depends on the “detailed extensions” that are required for each cost, income or asset item.

Example. On December 30, 1999, one of the divisions of Sizy Smoke JSC consumed raw materials and supplies in the amount of 100,000 rubles. for production specific product. One of the following questions may be asked about the event:

The first question relates to more detailed description elements of cost, the second to the distribution of costs by type of product, the third to the determination of centers of responsibility. The answer to each of the questions requires detailed data on the costs of raw materials and supplies.

The formal answer to all three questions suggests that the chart of accounts should contain as an itemized account “Materials X used in item Y produced in department Z.” If Sizy Smoke JSC uses 1000 types of raw materials for 100 goods produced in 30 responsibility centers, then this may require 3 million (1000 100 30) detailed invoices related to one general category material, as well as to the category "unfinished production".

If a JSC wants to have data on types of products and responsibility centers for any date, then the structure of accounts should be detailed for all of the above items.

Many organizations really need detailed information on all three dimensions, so this example does not exaggerate the actual use of itemized accounts"building blocks" in large organizations.

The accounting database must be expanded if the organization needs to separate the elements of fixed and variable costs. It should be noted that semi-variable costs can also be divided into fixed and variable. This extension may be necessary if an organization continually requires short-term opportunity cost analysis or in-house income reporting that separates fixed and variable costs. In the future, the chart of accounts can be expanded if the organization wants to identify in its account structure the costs according to their control in the responsibility center where they arose (or to which they are assigned).

There is no “right” level of detail for an account structure. Management must conduct its own cost-benefit analysis. Organizations suffer from under- rather than over-detailed accounting databases. In many cases, after the computerization of the database, organizations did not revise their charts of accounts. Despite the commonly recognized need for greater detail today, the total cost of rework computer programs may not be appropriate for more detailed accounting. There are also examples of unreasonably expensive computer systems whose creators focused on providing the most detailed information for all kinds of analysis instead of simply choosing a data structure that is used more or less regularly.

Detailed accounting information can play a critical role in full cost analysis or alternative cost analysis. In progress management control It is equally important to know cost behavior. Every existing or proposed management control system must be tested for fitness for purpose. To do this you need to answer the following questions:

Organizations are sometimes unable to answer these questions, particularly when setting transfer pricing policies or measuring the rate of return on investment (RII) for different investment centers. This underestimation often leads to undesirable consequences.

Example. When measuring the NPI of an investment center, most organizations include fixed assets in total investments at net book value, that is, at historical cost minus accumulated depreciation. This practice can lead to an "automatic" increase in the NPI each year because the investment base (the denominator in the NPI fraction) becomes smaller due to the annual increase in accumulated depreciation,

Some critics do not approve of this NPI measurement scheme because investment center managers do not develop high level motivation to develop production modernization projects due to the fact that such a scheme usually causes a decrease in NPI in the event of the adoption of an important new project. Managers of investment centers cannot be sure that their leaders subsequently understand the essence of the main reasons for the apparent deterioration in the NPI performance of their investment centers.

In fact, an increase in NPI may also mean a physical reduction in fixed assets installed in a division, which ultimately leads to a reduction in the overall production capabilities of the division.

In any case, senior management is responsible for deciding how NPI should be measured. If undesirable consequences arise from a particular method, then the blame should not be placed on the investment manager, but on the senior management of the organization, which is responsible for choosing the method for assessing the NPI.

Another common error in management control is for managers to assume that unfavorable variances indicate poor management performance. The managerial ambitions of managers can suffer greatly if managers are given categorical orders from above to correct unfavorable deviations without having the opportunity to discuss with their superiors the reasons for these deviations. Managers of many organizations also suffer from the fact that their leaders pay too much attention to unfavorable deviations and leave almost no attention to favorable deviations.

These problems are not deficiencies in the control system design per se, but rather relate to management style. Once again, we recall that in the process of management control, behavioral reasoning is just as important as accounting reasoning. Thus, a conceptually sound management control system design will not be effective if managers feel that their leaders are evaluating their performance arbitrarily and unfairly, based only on accounting information by responsibility center.

2. PRACTICAL PART

2.1. Calculation of deviations in production output.

Firm A produces products C. During the reporting month, the firm’s activities are characterized by the following indicators (Table 1).

Company performance indicators

Unit price (EUR)

Number of products produced (pcs.)

Total cost (euros)

Normative value

Actual value

Using the table data, you need to calculate usage variances, price variances, and total variances.

Total deviation = (actual quantity of products produced x actual price) (standard quantity of products produced x standard price) = (620 x 10) (600 x 8) = 1400 euros1.

The total deviation can be decomposed into two parts:

The essence of accounting for enterprise management, its difference from financial accounting

accounting management expense cost

Management accounting is a system established within an organization for collecting, registering, summarizing and presenting information about economic activity organization and its structural divisions, used by interested users in the process of planning, managing and monitoring these activities.

That is, the essence of management accounting is to provide information that is necessary or may be useful to managers at all levels in the process of managing business activities in volumes that are not inherent in financial accounting. This requires the creation of an integrated system for accounting costs and income, regulation, planning, control and analysis, systematizing information for operational management decisions and coordinating problems of the future development of the enterprise.

Thus, we can conclude that, on the one hand, management accounting is part information system enterprise, and on the other hand, is an activity aimed at providing information to management for decision-making and planning, operational management and control, and evaluation of the organization’s performance.

Subject of management accounting acts as a set of objects during the entire production management cycle. The content of the subject is revealed by its numerous objects, which can be combined into two groups:

• – production resources, ensuring the expedient work of people in the process of economic activity of the enterprise;
• – economic processes and their results, which together constitute the production activities of the enterprise.

When building a management accounting system, methods are used to systematically organize and integrate existing databases and newly formed ones. Under management accounting method is understood as a set of various techniques and methods by which management accounting objects are reflected in the organization’s information system. The main ones:

• – documentation;
• – inventory
• – grouping and valuation, control accounts- a method of studying that allows you to accumulate and systematize information about an object in the context of certain characteristics.
• – use of planning, rationing and limiting data. Planning is understood as a continuous cyclical process that is aimed at matching the capabilities of the enterprise with market conditions. Rationing is a process of reasonable calculation optimal standards and standards, which is aimed at ensuring effective use all types of resources. Limitation includes the calculation of resource consumption rates per unit of finished product, accounting and control operations;
• – control- the final process of planning and analysis, directing the organization’s activities to fulfill previously established tasks, allowing for the discovery and elimination of emerging deviations;
• – analysis. In the process of analysis, interdependencies and relationships between departments in fulfilling previously established tasks, deviations and reasons that caused changes in results and production efficiency are identified.

In conclusion, it can be noted that all elements of the management accounting method do not operate in isolation from each other, but in combination, thereby making it possible to solve the problems of managing the activities of an enterprise.

When developing a management accounting system, its fundamental function should be cost accounting by area of ​​activity and the subsequent determination of the efficiency of each production area.

Principles of management accounting:

• 1 Use of uniform units of measurement for planning and accounting.
• 2 Generating data necessary and sufficient for an objective assessment of the organization’s performance- one of fundamental principles construction of management accounting.
• 3 Continuity and repeated use of primary and intermediate information for management purposes, or the principle of completeness. Compliance with this principle in the process of collecting, processing and transmitting primary data simplifies the system and makes it more efficient. At operational management Management accounting information is supplemented by financial data.
• 4 Formation of internal reporting indicators as the basis for connections between levels of management.
• 5 Application of the budget (estimate) method of managing costs, finances and commercial activities.
• 6 Completeness and analyticity, providing comprehensive information about the accounting object.
• 7 Periodicity, reflecting the production and commercial cycles of the organization established by the accounting policies.
• 8. Continuity of business of the organization. Continuity is understood as the absence of intention to self-destruct or reduce the scale of production.

The combination of these principles ensures the effectiveness of the management accounting system, but does not unify the accounting process.

To the main management accounting functions include:

• – providing managers at all levels of information management necessary for current planning, control and making operational management decisions, i.e. information function;
• – generation of information that serves as a means of internal communication between management levels and various structural divisions of the same level, i.e. inverse function communications;
• – operational control and evaluation of performance results internal divisions and enterprises in achieving the goal, i.e. control function;
• – long-term planning and coordination of enterprise development in the future based on analysis and assessment of actual performance results, i.e. analytical function.

Relationship between management and financial accounting is achieved on the basis of the integrated use of information, the unity of norms and standards, as well as the unity of normative and reference information in general, supplementing information from one type of accounting with data from another, bringing accounting information closer to the places where decisions are made, a unified approach to the development of management and financial accounting tasks.

However, the most important feature that both types of accounting have in common is that they provide interested users with information used for decision making. Thus, financial and management accounting are interdependent and interdependent components of a unified accounting system.

At the same time, each type of accounting has its own characteristics. Comparing management and financial accounting, we can highlight both differences. For ease of understanding, these differences are presented in Table 1.1.

Table 1.1. Comparative characteristics management and financial accounting

The essence and content of the concepts of expense and costs of an organization’s activities

To understand cost accounting procedures within the framework of a unified accounting system that combines such subsystems as financial, management and tax accounting, it is necessary to specify the conceptual apparatus used in this case that regulates individual economic concepts and certain rules for their application. In economic literature and regulatory documents When describing the cost accounting process, terms such as “costs”, “expenses” and “expenses” are used. Improper definition of these economic concepts can distort their economic meaning.

Costs characterize the total “sacrifices” of an enterprise associated with the performance of certain operations in the production and sale of products (works, services). Moreover, they include both explicit (calculated) and implied (opportunity) costs. Explicit costs are the actual costs expressed in monetary terms due to the acquisition and expenditure of different types economic resources in the process of production and circulation of products. Opportunity costs mean lost profits for a business.

In turn, when considering production costs as an accounting object, it is necessary to distinguish between such economic concepts as costs and expenses. As a rule, in theory and practice these concepts are used as synonyms, although they differ in economic content.

R. Anthony and J. Rees in the book “Accounting: Situations and Examples” note that cost is the most vague word in accounting, which is used in many different meanings. This definition of costs allows us to highlight a number of provisions:

• – they are determined by the use of resources;
• – their value is presented in monetary terms;
• – costs are always related to specific goals and objectives.

Using the above provisions, costs can be divided into two types: organizational costs and production costs.

Organization costs- this is the value expressed in monetary terms of various resources, funds that have been acquired, are available, including the part of the costs consumed in the production process, as well as the organization’s expenses not directly related to its production and economic activities.

Production costs- this is the cost of part of the organization’s costs (resources) that were spent on manufacturing products, performing work and providing services during the reporting period.

Thus, the concept of “organizational costs” is much broader than the concept of “production costs.”

Regarding the interpretation of the concept of “expenses”, the following can be noted. Defining expenses as economic category as part of the information generated in accounting, given in the Accounting Regulations “Expenses of the organization” ( PBU 10/99). In him under expenses refers to the reduction in economic benefits resulting from the disposal of assets ( Money, other property) and (or) the occurrence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners). In this case, expenses for ordinary activities are understood as expenses associated with the manufacture and sale of products, the acquisition and sale of goods.

That is, the expenses of an organization are the cost of resources used that are fully spent (expended) within a certain period of time to generate income. And costs are monetary payments for purchased goods and services, which will be deducted from profits over time. Thus, expenses are part of the costs incurred by the enterprise in connection with generating income in the future.

In tax accounting Art. 252 of the Tax Code of the Russian Federation establishes that expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.

Based on the established definitions existing in tax accounting, costs are resources consumed in business activities that have not yet been recognized as expenses and are reflected in work in progress, finished goods, shipped goods, etc. Consequently, costs become expenses at the time of recognition of income, with the receipt of which is associated with the consumption of these resources, and then expenses are no longer reflected on balance sheet accounts, but form profit from the sale of goods and are shown in the income statement.

Thus, summarizing the above, it can be noted that costs should be understood as the explicit (actual) costs of an enterprise, and expenses should be understood as a decrease in the enterprise’s funds or an increase in its debt obligations in the process of economic activity. Expenses refer to the actual use of raw materials, materials or services. And only at the moment of sale the enterprise recognizes its income and the associated part of the costs - expenses.

It should be emphasized once again that the importance of the characteristics of the concepts of costs and expenses and their definitions for rational organization and accounting in organizations in a market economy can hardly be overestimated. Clarification of the conceptual apparatus allows us to rationally structure the methodological basis of the concept of development of accounting for production costs.

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

know

• basic concepts of management accounting and its place in the accounting system;
• features of the dissemination, 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 organization’s information system;

own

Ability to comparative analysis data various types 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, a need arose for trade secrets, which led to the active introduction of management accounting. However, the level of management accounting does not always meet the needs 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, heads of organizations experience difficulties associated with understanding the very essence of management accounting.

Management accounting can be characterized as a subsystem of an organization's accounting 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 purpose Management accounting is the provision of information to the managers of the organization and its structural divisions for making appropriate management decisions. Item

management accounting - economic activities of an 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 wide application found quantitative methods.

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

• the principle of property separation - 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;
• going concern principle - the organization will continue its activities for the foreseeable future and it has no intention or need to liquidate or significantly reduce its activities;
• principle of consistency in applying accounting policies - accepted by the organization accounting policies are 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 accounting requirements also apply to management accounting as a subsystem of accounting:

• the requirement for complete reflection in accounting of all facts of economic activity;
• requirement for timely reflection of 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 of priority of content over form when reflecting facts of economic activity in accounting;
• requirement of consistency or identity of analytical accounting data with turnovers and balances of synthetic accounting accounts;
• the requirement for rational accounting, based on business conditions and the size of the organization.

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

According to the second approach, accounting is primarily financial accounting, and management accounting is a system of intra-company management, including not only purely accounting issues in our traditional understanding, but also analysis, planning, forecasting, control, and modeling.

Such different perceptions of financial and management accounting were influenced by the Soviet accounting school, which largely shaped the way of thinking of Russian accounting specialists. During the establishment of Soviet power, even before the transition to a command-administrative economy (during the NEP), the functions of accounting services were significantly broader and were not limited to accounting itself. They were engaged in planning, analytical and financial work, which, after the creation of the State Planning Committee (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 the command-administrative economy was abandoned, the role of planning in many organizations noticeably decreased. Planning departments began to disband, and, as a result, their employees were forced to retrain for other specialties, mainly accounting. This was explained, firstly, by the fact that accounting profession was the closest to planning. Secondly, in market conditions the number of legal entities, each of which required accountants. Refusal to plan led to difficulties in the organization's management system. It began to be replaced by various Western methods, for example, intra-company planning or budgeting, which, by the way, is in many ways reminiscent of the technical industrial financial plan known from Soviet times.

Accounting affiliation and cost calculation systems changed. In the accounting of the 30s. XX century Three successive approaches can be distinguished. At first, calculations were compiled statistically without direct connection with accounting data. Then, from 1934, calculations began to be carried out according to data from accounting registers. And finally, in 1938-1940. strict accounting calculations were introduced.

Despite the serious methodological development of issues related to the calculation of product costs for almost all sectors of the economy, in Soviet times actual calculations were not used in enterprise management. Accounting cost was part of the “cost” economy; the price of products was formed on the “cost plus” principle, i.e. as 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 provide the calculation of different types of costs and generate confidential information for solving specific management problems.

Soviet specialists were well acquainted with many management accounting methods. For example, the normative method appeared in the USSR back in the 1930s. Then we were talking about building a Soviet accounting system. A system for calculating production costs based on standard costs was developed using some technical techniques of the standard-cost method. The same can be said about the system of in-plant 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 understanding, even 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” and “bookkeeping” are clearly distinguished. The latter is the process of accounting, a means of recording business transactions and storing accounting information. This mechanical and repetitive work is part of accounting, which involves creating an information system to satisfy the user. His the main objective- analysis, interpretation and use of information. As is obvious from the definition presented, 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 the analytical capabilities of accounting as a source of information, methods and techniques for analyzing information for a variety of purposes.

In addition, in Western practice, accounting is not regulated as strictly as in Russia, but national and international accounting standards are also used. In fact, in Western practice, financial reporting is regulated, i.e. rules for the presentation and disclosure of information, rather than the procedure for its receipt and processing. 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 most 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 its origins to the present day: textbooks, manual for universities. M.: Audit; UNITY, 1996. P. 500.*
• Zhebrak M. X., Kryukov G. G. Standard accounting of production. M.: TSUNKHU GOSPLANASSSR Soyuzorguchet, 1934. P. 46.
• Needles B. Principles of accounting / B. Needles, X. Anderson, D. Caldwell: translated from English. 2nd ed., stereotype. M.: Finance and Statistics, 2002. P. 13.

FEDERAL STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"MURMANSK STATE TECHNICAL UNIVERSITY"

Faculty of Economics

Department of Finance, Accounting and

management economic systems

(FBUiUES)

Course work

in the discipline Management Accounting

on the topic: “Content, principles, purpose and goals

management accounting".

Introduction…………………………………………………………………………………..3

1. The essence of management accounting…………………………………………….5

1.1 Subject, objects, methods and goals of management accounting…………5

1.3 Principles and functions of management accounting……………………...17

2. Purpose of management accounting, scope and features

its application………………………………………………………………………………….22

2.1 Purpose of management accounting…………………………………22

2.2 Scope and features of the application of management accounting………..24

Conclusion………………………………………………………………………………27

List of sources used……………………………………………. thirty

Introduction

Management accounting is a field of knowledge necessary for anyone involved in business. The manager is responsible for achieving the goals set for him by the administration or founders of the enterprise. The manager's performance results largely depend on the information he uses for planning, control and regulation. management activities, as well as decision making.

Management accounting allows you to systematically consider issues within the enterprise operational planning, control and accounting individual species activities.

Management accounting stands integral part enterprise information system. The effectiveness of production activity management is ensured by information on the activities of structural units, services, and departments of the enterprise. Management accounting generates such information for managers at different levels of management within an enterprise in order for them to make the right management decisions. The content of management accounting is determined by management goals; it can be changed by decision of the administration, depending on the interests and goals set for the heads of internal departments.

The relevance of the chosen topic is due to the fact that currently organizations and enterprises mainly conduct traditional accounting. Management accounting is either not maintained separately or is very poorly developed. Under these conditions, the entire accounting system in the organization is placed on the same scale. Naturally, such a system can function efficiently in modern conditions can not. It would seem that a way out of this situation suggests itself: it is necessary to put the entire accounting system on both “scales,” that is, along with financial accounting, maintain management accounting.

The purpose of this work is to study the content and principles of management accounting, as well as to determine its purpose and goals.

In accordance with the goal, the following tasks are set:

1) consider the essence of management accounting;

2) identify the goals of management accounting, its subject, object and methods;

3) study the principles and functions of management accounting in an enterprise;

4) determine the purpose of management accounting, the scope and features of its application.

All assigned tasks will be considered in accordance with legislative acts and accounting regulations using scientific literature.

The structure of this work consists of an introduction, two chapters, which reveal their content in three and two paragraphs, respectively, a conclusion and a list of references.

1.1 Subject, objects, methods and goals of management accounting.

One of the most important tasks of the manager of any enterprise is to use the resources at his disposal with maximum efficiency. This requires information about the availability of such resources. Standard accounting does not provide such information. Therefore, in the mid-twentieth century, the development of a market economy in industrialized countries revealed the need to supplement accounting (financial) accounting with management accounting.

Thus, one system accounting began to include financial and management accounting.

A – production accounting

B – financial accounting for internal use

B – financial accounting in the narrow sense for external users

D – tax calculations based on financial accounting (tax accounting).

There are two approaches to understanding the essence of the term “management accounting”: the first is associated with managementaccounting, the second – with the European “controlling” (Germany).

In accordance with the first term, the main task of any accounting activity is to provide the management personnel of the enterprise with timely and complete information for making management decisions. This means that accounting activities are inextricably linked with the management of the enterprise as a whole and its individual parts. Therefore, managementaccounting can be translated as the organization of accounting, based on management needs. With this approach, management accounting is not only a system for collecting and analyzing information about the costs of an enterprise, but also a budgeting system, a system for assessing the performance of departments. In general, these are more management than accounting technologies.

In accordance with the second concept, management accounting is considered as a system for collecting and interpreting information about costs, expenses and production costs, i.e. This is an extended accounting system for the purposes of monitoring the activities of an enterprise.

In a narrow sense, management accounting can be understood as accounting and control of costs and income associated with the activities of an enterprise.

In Russian practice, management accounting is more often considered in a broad sense (in accordance with the term managementaccounting) as a system that, within one organization, provides management personnel with information used for planning, managing and monitoring the activities of the organization.

The subject of management accounting is production activity the organization as a whole and its individual structural divisions.

The objects of management accounting are the costs of the enterprise and its individual structural divisions - responsibility centers; results of economic activities of the entire enterprise and responsibility centers; internal pricing; budgeting and internal reporting.

Various combinations of economic, legal, organizational, technical and technological factors determine the variety of forms of organization of management accounting.

Management accounting subsystem

In the practice of management accounting in the West, there are two options for the connection between management and financial accounting. This connection is carried out using control accounts, which are the expense and income accounts of financial accounting. If there is direct correspondence between management accounting accounts and control accounts, there is an integrated (monistic) accounting subsystem at the enterprise. If the management accounting subsystem is autonomous, closed, paired control accounts of the same name are used, i.e. reflected, mirror accounts, or screen accounts.

The methods used in management accounting are varied:

· some elements of the accounting method (FU) (accounts, double entry, inventory and documentation, balance sheet summary, reporting);

· techniques and methods used in statistics and economic analysis(index method, factor analysis, etc.);

· mathematical methods (correlation, linear programming, least squares method, etc.)

Objectives of management accounting:

· providing information assistance to managers in making operational management decisions;

· control, planning and forecasting economic activity enterprises and responsibility centers;

· providing a basis for pricing;

· choice of the most effective ways enterprise development.

The main task of management accounting is to prepare the necessary information for making optimal management decisions to improve the production process and thereby optimize the management process itself.

One of the most important aspects of the national accounting policy is the nature of the coexistence of the organization’s accounting systems. This aspect represents one of the general problems of implementing the interests of various users of both external and internal reporting in the accounting policy. Currently, in Russian accounting practice there are three types of accounting: financial accounting, management accounting, and tax accounting. They are closely related, but each has its own characteristics. In the interests of the state, it is necessary to preserve the unity of these accounting systems as much as possible, which will contribute to the rational use of intellectual, information, organizational and financial resources organizations, reducing overhead costs in total amount costs, and, accordingly, a reduction in the cost of manufactured products, and as a consequence, an increase in its competitiveness and, consequently, an increase in tax payments to the budget. Financial accounting should take a leading position in this process, since, according to current legislation, is mandatory for any organization, has a centuries-old system for generating accounting data, including for management purposes. The relationship between financial accounting, management accounting and tax accounting is shown schematically in the figure.

home » Investments » Contents principles and purpose of management accounting. The essence and purpose of management accounting. List of sources used