The most important role in managing the development and implementation of solutions belongs to the "control" function. Control as a management function, it is the processes of monitoring the parameters of a managed object (managed system) and the external environment, their state and changes, as well as identifying excess deviations from planned and organizational values ​​(quantitative and qualitative). Standard deviations - deviations of the actual values ​​of the controlled parameters, being within which ensures the reliability and efficiency of the controlled object. Failure to make a management decision to eliminate the deviation of the controlled parameter from its normative or planned value may lead to a decrease in the reliability and efficiency of the controlled object or to undesirable consequences for it and (or) the environment. For a development and decision management system, these consequences include:

• - untimely adoption or implementation of a decision, entailing additional time costs for managerial employees;
• – loss of managed object resources;
• - negative impact on the environment (pollution of water or air, disruption in the supply of products to the consumer or a decrease in its quality, etc.), etc.

All manageable parameters of the control object are subject to control, the composition and values ​​of which are set in the processes of planning and organization. This determines the need for the formation of a control system to determine the methods and frequency of obtaining and recording information about the actual value of controlled (controlled) parameters. Information obtained directly during its removal and registration is called primary. Its registration (reflection on any storage medium) is called primary account. Creating an adequately reflecting the state and behavior of the control object and its external environment of the system for collecting and registering primary information is the main problem of control and accounting in companies. This is especially true for the development and adoption management system. management decisions where, due to the creative nature of labor, it is often very difficult to obtain at a given time the necessary information that objectively reflects the state or behavior of a controlled process or object. Primary control and accounting are carried out with direct contact between the subject and the object of management, i.e. at the lower level of management of a given object, process, resource, parameter. It follows from the foregoing that the effectiveness of managing the processes of development, adoption and implementation of managerial decisions largely depends on the system of their primary control and accounting adopted in the organization. Inseparable from control and accounting are the processes of analysis carried out on the basis of the results of their implementation. Control, accounting and analysis form feedback in the interaction of the object and the subject of management. At the same time, the efficiency of performing the functions of accounting and analysis is ensured by the control function, which provides them with the main amount of necessary information. Control, accounting and analysis are a unity of closely interrelated management tasks, so in the literature they are often presented as a single control function. In practice, these functions are often organizationally combined in one unit or in the activities of one employee. The accounting department exercises control, accounting and analysis of the financial flows of the organization. An employee of the fuel department of an energy association monitors, records and analyzes reserves and fuel consumption at power plants. In the technological cycle of management, these functions are implemented mainly in the process of monitoring execution and predicting results (control block). As part of the technological cycle of development, adoption and implementation of decisions, control is a controlled process performed by certain employees and departments of the organization. At the same time, control is one of the functions of managing all the processes of development, adoption and implementation of a managerial decision (control of control processes). Should be managed, and therefore controlled, not only the production and economic processes of the organization, but also management processes, i.e. the process of development, adoption and implementation of management decisions. Hence, control, as one of the elements of this process, has its own control subsystem. In relation to its personnel, the organization must perform all the basic management functions: planning, organization, activation, regulation, control, accounting and analysis. This also applies to other management functions, including accounting and analysis, i.e. there is an accounting of accounting processes and analysis of analysis processes. Unfortunately, the vast majority of management systems for the activities of domestic organizations are focused on managing production and economic processes, and have a very low level of organization for managing management processes (meta-management) - the processes of developing, making and implementing management decisions. Management management is not structured, there is no vast majority of the regulations necessary for its effective functioning. It is not technologically advanced. Often the organization of the processes of development, adoption and implementation of periodic, non-periodic, stereotyped and similar decisions is carried out every time new scheme as the situation arises.

The lack of a reliable system of control, accounting and analysis and, as a result, effective feedback can lead the organization to a crisis situation. This has caused the collapse of many large and small organizations.

If the programs for the development and implementation of the solution or the decision itself made earlier turned out to be insufficiently effective or erroneous, then it is a well-functioning system of control, accounting and analysis that allows you to establish this in a timely manner and make adjustments to the organization's actions. It provides timely identification of situations, helps to identify the positive aspects, strengths and weaknesses of the organization and its environment. By comparing the actual results achieved with the planned results, the management of the organization is able to determine where the organization has succeeded and where it has failed. In other words, one of the important aspects of control is to determine which areas of the organization's activities most effectively contributed to the achievement of its goals. By determining the successes and failures of the organization and their causes, the organization's performance management system can quickly adapt the organization to the dynamic requirements of the external environment or the external environment to the requirements of the organization and thereby ensure the greatest pace of progress towards the fundamental goals of the organization, win the competition.

Accounting and analysis functions in management cycles follow control. Accounting – this is the formation of a model of the actual state and past behavior of the controlled object and the external environment, the creation of an information base for the analysis, development and implementation of solutions. Comparison of the parameters of this model with the planned and normative ones is the basis for identifying excess deviations that characterize situations and are subject to analysis. Analysis - identifying the cause-and-effect relationships of such deviations and determining the need and urgency for the development and adoption of solutions to eliminate them. Possible consequences of the situation, their probability and ways of development are the grounds for determining the need and urgency of solving this situation. The solution should be aimed at eliminating or localizing the causes (factors) that caused it. Thus, the management system for the processes of development, adoption and implementation of decisions in a company should have a developed system for their control, accounting and analysis and be based on constantly updated norms and standards that are the result of the normalization function.

Primary accounting data are aggregated in secondary accounting processes (technical, accounting, statistical), which in turn are the object of control and analysis. This type of control, accounting and analysis is called secondary. Thus, the systems of control, accounting and analysis of the processes of development, adoption and implementation of decisions, like the entire system of managing the organization's activities, have a hierarchical structure. The higher the level of the control hierarchy, the higher the level of aggregation of controlled parameters and the higher the generalization of conclusions about the state and course of controlled objects and processes.

At the lower level of management, responsible executors and heads of groups of executors perform the most highly qualified work and operational management of the work of the executors included in this group. At the same time, they mainly visual continuous control the state and behavior of executors during work, the course of their development, decision-making and implementation processes. Visual control is carried out by direct observation of the activities of the performers, its results. The most significant results of observation are recorded in accordance with the established current legislation and the regulations of this organization in the order and are analyzed in order to determine the need to adjust the plans, programs and regulations for the implementation of work on the development, adoption and implementation of this decision. With the operation of information management systems in an organization, visual control is supplemented by control of the main parameters of the processes reflected in its means of displaying information: displays, mnemonic diagrams, narrow print ribbons, etc. Solid control provides for constant monitoring of all objects and processes involved in the development and implementation of this decision.

At the second level of the management hierarchy - the heads of departments and programs for the development and decision-making - selective control, which is produced either visually or most often on the basis of operational accounting data reflected in special forms of documents on paper or electronic media. At this level, partially aggregated source information is used for control, which gives a more general idea of ​​the state and behavior of managed objects and processes. Selective control is carried out at the points of time, place and stage of work performance chosen at the discretion of the head, as well as at the moments provided for by the plan and (or) program for the development and implementation of this solution.

At the top level of the management hierarchy for the development and implementation of solutions (the head of the organization or one of his deputies appointed by him), general control , implying an assessment of the progress of processes based on the credentials and reports of program managers and heads of departments in terms of the likelihood of achieving the goals of this decision. The results of control are the basis for managers to correct previously adopted plans and regulations for the development, adoption and implementation of this decision, the adjustment or cancellation of previously made and not yet implemented decisions.

According to the stages of the process of development, adoption and implementation of a management decision, control is divided into preliminary, current and final.

Preliminary control carried out before the start of work on the implementation of the entire program and their individual complexes (stages of program implementation). Its main task is to clarify the formulation of goals, methods for achieving them, identifying the presence of all the necessary prerequisites for completing the task in deadlines. At the stage of preliminary control, the availability and quality of labor, material, financial, information, and energy resources necessary to carry out the work of the program for the development, adoption and implementation of the decision are checked. In organizations, it is typically used in the areas of:

• – human resources through careful study and evaluation of business and professional knowledge and staff skills necessary to carry out work under the program for the development, adoption and implementation of a specific management decision, and the selection of the most prepared and qualified of them. To do this, it is necessary to establish the minimum acceptable level and areas of education, experience and results of participation in this area. For effective management personnel in the organization are recommended for each managerial employee to keep records and evaluate his participation in the processes of development, adoption and implementation of decisions. This allows you to judge: in what kind of work this employee is most useful (performs work with interest, enthusiasm and quality), in which he can take part in cases of absence of more efficient workers, and in which his participation is practically useless or even harmful (for example, he not only wastes his work time, but also uselessly takes up the working time of other employees). In cases where it is necessary to involve specialized organizations or specialists, their potential and experience in performing such or similar work are checked, recorded and evaluated, whether they have the necessary regulatory and permitting documents ( state registration, licenses, accreditations, etc.);
• – material resources: by assessing their availability in terms of volume (quantity) and quality required for the implementation of the program and its individual work packages, opportunities and conditions for attracting additional resources. Quantity control is carried out visually, according to warehouse accounting documents and supply contracts, quality - according to technical documentation and certificates for each type of material resources, data of control measurements and comparison with certain standards and other requirements of the minimum acceptable quality parameters;
• - financial resources: in the formation of the budget and financial plan of the programs for the development and implementation of the management decision program.

current control is carried out directly in the course of work on the implementation of plans and programs for the development, adoption and implementation of decisions from the moment they begin to full completion. Within its framework, measurements are made of the actual parameters of the development, adoption and implementation of decisions, identification and evaluation of their deviations from planned targets, regulations, norms and standards in order to determine the need to adjust plans to achieve the desired (planned) end result. It is carried out by responsible executors, managers of work, departments, programs, the organization as a whole, the operational management system and is based on information on the progress and actual results of the work performed, obtained during visual control and from accounting data. Participation in the cycles of managing the development and implementation of solutions determines the frequency of operations for current control and divides it into operational (periods up to a month), tactical (periods from a month to a year) and strategic (periods over a year). Accounting and analysis, which are inextricably linked with it, are subdivided accordingly. The longer the period, the more general and aggregated characteristics of controlled processes are subject to control, accounting and analysis. In the tasks of operational control, accounting and analysis, the parameters of the actual state and the course of processes of all the decisions being developed, adopted and implemented in the organization in a given period are evaluated. When performing the tasks of tactical control, accounting and analysis, the state and progress of the processes of development, adoption and implementation of tactical and strategic decisions, strategic control - strategic decisions are assessed. The foundation of the entire system of control, accounting and analysis is operational control, which, together with the functions of regulation, operational accounting, analysis and planning, forms a cycle of operational dispatch control that provides the necessary information to other cycles and their functions and the implementation of the results of these functions. This provision requires the formation in the organization of a system of operational-dispatch management of the processes of development, adoption and implementation of decisions, the functions of which in most domestic organizations are occupied by the heads of all levels of management of the organization most of their working time to the detriment of the work of tactical and strategic management.

Final control or control of the results is carried out for each management decision after its implementation or after the implementation of programs for its development, adoption and implementation and for the totality of the implementation of decisions in a given management period. At the stages of development and decision-making, its quality and expected effectiveness are evaluated, and at the implementation stage - the actual effectiveness. Based on the data of the final control, the influence of factors on the result obtained is assessed, and opportunities for its improvement in the future are identified and evaluated. Based on the results of the final and current control, the degree of participation of employees in solving a specific situation, the forms and amounts of their encouragement are determined.

The control process includes the following components:

• – establishment of parameters, modes and methods of control;
• – measurement and registration of actual values ​​of control parameters;
• - comparison of actual values ​​of parameters with planned and organizational ones, identification of excess deviations;
• - transfer of control results to the systems of regulation, accounting and analysis (Fig. 1.10).

The processes of establishing control parameters are closely related to planning and organization, they are one with them. The planned values ​​of the parameters are the specific goals of the organization's activities, the characteristics of planned decisions. Their implementation must be provided with feedback, i.e. control, accounting and analysis of the processes of implementation of plans and their results. The structure of the organization's plans should correspond to the structure of control, accounting and analysis (see the composition of lines 5–7 of the matrices in Tables 1.1–1.4), i.e. control, accounting and analysis should be provided with all planned parameters at all levels of the organization's management system. This also applies to organizational parameters (norms, regulations, regulations, etc.). Planned indicators determine mainly the development of the organization, its dynamics, organizational (structural) - statics. (Not to be confused with planned organizational parameters that determine organizational development company and its divisions, and acting as the result of the implementation of the "organization planning" function within the management planning subsystem - field "001" of the matrix in Table. 1.4). Management must ensure not only the implementation of plans and programs, but also the reliability, sustainability and efficiency of the operational activities of the organization and its units. This is carried out by its dispatch control subsystem within the operational control subsystem. On fig. 1.10 it can be seen that the supervisory control cycle includes the functions of regulation and control. Regulation eliminates excess deviations of controlled parameters arising in the processes of the organization's activities (including the processes of development, adoption and implementation of decisions), thereby ensuring its reliability, stability and efficiency. This determines the need to form a system of control parameters that go beyond the planned and organizational, but necessary for the effective implementation of the "regulation" function.

The modes of control, accounting and analysis are mainly determined by the needs for the results of their implementation to solve the tasks of the functions "planning", "organization" and "regulation" (modes for solving these problems) and providing information to the external environment (tax authorities, statistics authorities, creditors, suppliers, etc.).

Control methods are set for each controlled (monitored) parameter or group of similar controlled parameters. In this case, the main issue is the choice of measurement methods, objective display and registration of the actual values ​​of controlled parameters. The choice of methods is determined by many factors, the main of which are:

• - possibility of application technical means control and registration;
• - the presence and level of development in this organization of automated information system.

In the absence of the possibility of using technical means of monitoring, displaying and registering a controlled parameter, visual methods and methods of manual registration on paper or entering into a mechanized or automated system primary accounting. It uses:

• - direct observation and verification of the activities of the organization, its divisions and employees, both on the part of managers and employees specializing in the performance of control functions (specialists in safety, fire fighting equipment, merchandisers, document flow controllers, etc.), divisions (warehouses, archives, record keeping departments, accounting, etc.) and organizations (Accounts Chamber Russian Federation and its branches, financial bodies, state supervision and control bodies, etc.);
• – study and examination of accounting and reporting data and documents;
• - meetings, meetings, conversations, where the progress of the development and implementation of decisions, its results, control measurements and checks are discussed;
• – inventories, surveys and surveys;
• - reports, attestations, accreditations.

Control information is registered either in special forms of documents (acts, invoices, employee work sheets, receipts and debit orders, etc.), or entered into special registration devices (devices that read information from magnetic and other media) automatically or manually, or directly in the process of automated control of a process or object.

The cost of collecting and processing control information is the lion's share of the cost of maintaining a control system, so the temptation to measure everything and as accurately as possible should be avoided. If measurements are made in this way, the cost of the control system will be so great that its cost will exceed the possible benefits from its application.

A comparison of the actual values ​​of the controlled parameters with the planned and organizational ones is carried out in order to identify excess deviations that determine the presence of a situation. If there is no deviation standard for any parameter, it is estimated how much the deviation can affect the achievement of goals, reliability, stability and efficiency of the controlled process or object, and how acceptable or relatively safe it is. In this case big role plays the experience and intuition of the controller. It should be noted that this work of personnel is often the most visible part of the entire control system.

An important issue of comparing the actual values ​​of the controlled parameter with the planned and organizational ones is the value of permissible deviations. If too large a tolerance value is adopted, then the control system may miss quite large problems. If the accepted value is too small, then it will respond to insignificant deviations, which is very wasteful and time consuming. Such a system of control can paralyze and disorganize the work of the organization and will hinder rather than help the achievement of its goals. In such situations, a high degree of control is achieved, but the control process becomes ineffective. The determination of the values ​​of permissible deviations is carried out when solving problems of normalization.

Excessive deviations that require a quick response of the control system to them, after registration, are transferred to the regulatory system for the adoption and organization of the execution of appropriate decisions. The principle must be observed here - the decision is made at the level of the management hierarchy where the situation arose, i.e. information about this deviation. In this case, situation analysis and decision making are two related tasks that are performed almost simultaneously. If the situation is complex and (or) complex, its solution requires a certain amount of time of specialists and resources and its impact on the results is temporary, the results of the control act as the initial information for the preliminary analysis of the situation and the control system performs in full the technological stages of development, adoption and implementation of decisions (Table 1.6).

Not all excess deviations from planned and organizational values ​​of controlled parameters should be eliminated. Sometimes the planned and organizational values ​​themselves may turn out to be unrealistic. The plan reflects the future desired values ​​of the controlled parameters. Established on the basis of human forecasting, they are probabilistic and subjective. The managed system is dynamic and the values ​​of organizational parameters, including deviation standards, may become outdated and not correspond to the actual level of its development.

The planned values ​​of the controlled parameters, which are very difficult to achieve, actually make the aspirations of employees to achieve the formulated goals futile and nullify all motivation. As with corrective actions of various types, the need for a radical revision of the planned values ​​(up or down) can be a symptom of problems that have arisen either in the control process itself or in the planning process.

According to the nature of the information being processed, control, accounting and analysis in the organization are divided as follows:

technical – collection, registration and aggregation of information about the actual and past state of material resources, technological processes, and their results, assessment of its changes and compliance with their project and the requirements of regulatory technical and technological documents;

economic, or managerial - collection, registration and aggregation of information about the actual and past values ​​of the economic parameters of the managed object (or process) and its environment, assessment of their economic condition and development trends, aimed at solving specific management problems;

accounting - collection, registration and aggregation of information in value terms about the assets, liabilities, income and expenses of the organization and their changes, assessment of the financial position and financial performance of the organization; carried out by continuous, continuous documentary reflection of all facts economic activity(business operations); generates information provided to internal and external users for the development and adoption of management decisions;

financial - collection, registration and evaluation of the main parameters, coefficients and multipliers that give an objective description of the financial condition and financial flows of the organization, the financial market in order to make decisions on the structure and allocation of capital.

The system of control, accounting and analysis should be built and function in compliance with the following principles:

• – exceptions. Only excess deviations of controlled parameters and their assessment should be transferred to the solution development system;
• – strategic focus. Control, accounting and analysis should reflect the overall priorities of the organization and support them. Carrying out continuous control, accounting and analysis of ordinary operations (such as small expenses) does not make sense and will only divert forces from more important goals;
• – results orientation. Taking measurements, evaluating them and communicating their results are important as a tool to achieve goals;
• – timeliness. The timeliness of control, accounting and analysis lies in the time interval between measurements or assessments, which adequately corresponds to the controlled phenomenon. The value of the most appropriate time interval of this kind is determined taking into account the time frame of the plan, the rate of change, as well as the costs of making measurements and disseminating the results;
• – flexibility. Control, accounting and analysis, as well as planning, must be sufficiently flexible and adapt to ongoing changes. Minor changes in plans are rarely associated with the need for major changes in the system of control, accounting and analysis;
• – simplicity. As a rule, the most effective system of control, accounting and analysis is the simplest control in terms of the purposes for which it is intended. The simplest methods of control, accounting and analysis require less effort and are more economical. But the most important thing is that if the system is too complex and the people interacting with it do not understand and support it, it cannot be effective. Its excessive complexity leads to disorder, which can be called a synonym for loss of control;
• – economy. The results of the functioning of the system of control, accounting and analysis should exceed the costs of it. In turn, cost savings should not reduce its quality. The costs of the control, accounting and analysis system consist of the time spent (respectively wages) of the organization's employees on collecting, registering, storing, evaluating and transmitting information about the state and changes of the managed object or process and the costs of maintaining the premises and equipment used in this case.

Continuity of control, accounting and analysis can be ensured by a specially developed system for monitoring the progress of work implementation and decisions made. It should be noted that the effective functioning of this system in the modern management circuit is impossible without the use of modern computer technology and modern systems support and maintenance of the process of development and adoption of managerial decisions.

In solving problems of accounting and analysis, the following methods are used.

1. Comparison method allows you to evaluate the work of an organization or its unit, determine deviations from planned indicators, establish their causes and identify reserves.

The main types of comparisons used in the analysis:

• - reporting indicators with planned indicators;
• - planned indicators with indicators of the previous period;
• - reporting indicators with indicators of previous periods;
• - performance indicators for each day;
• – comparisons with industry average data;
• - indicators of the quality of products and services of this organization with indicators of similar competing enterprises, etc.

Comparison requires ensuring the comparability of the compared indicators (uniformity of assessment, comparability of calendar terms, elimination of the influence of differences in volume and assortment, quality, seasonal characteristics and territorial differences, geographical conditions, etc.).

• 2. Index method It is used in the study of complex phenomena, the individual elements of which are immeasurable. As relative indicators, indices are necessary for assessing the fulfillment of planned targets, for determining the dynamics of phenomena and processes. The index method allows one to factorize the relative and absolute deviations of the generalizing indicator, in the latter case, the number of factors should be equal to two, and the analyzed indicator is presented as their product.
• 3. balance method involves a comparison of interrelated indicators of economic activity in order to clarify and measure their mutual influence, as well as to calculate the reserves for increasing production efficiency. When applying the balance method of analysis, the relationship between individual indicators is expressed in the form of equality of the results obtained as a result of various comparisons.
• 4. Chain substitution method consists in obtaining a number of adjusted values ​​of the generalizing indicator by successively replacing the basic values ​​of factor factors with actual ones. Comparison of the values ​​of two adjacent indicators in the substitution chain makes it possible to calculate the influence on the generalizing indicator of the factor whose base value is replaced by the actual one.
• 5. elimination method allows you to highlight the effect of one factor on the generalizing indicators of production and economic activity, excludes the effect of other factors.
• 6. Graphic method is a means of illustrating business processes and calculating a number of indicators and reporting the results of the analysis. Graphic image economic indicators are distinguished by purpose (comparison diagrams, chronological and control-planning graphs), as well as by the method of construction (linear, bar, circular, volumetric, coordinate, etc.).
• 7. Functional cost analysis (FSA) is a method system research used for the purpose of the object (process, structure) in order to increase the beneficial effect (return) per unit of total costs for the life cycle of the object. The peculiarity of the FSA is to establish the feasibility of a set of functions that the analyzed object must perform in specific conditions, or the need for the functions of an existing object.
• 8. Summarization and grouping method. The summary involves summing up the overall result of the action of various factors on a generalizing indicator of the production and economic activities of the enterprise. The grouping consists in the selection of characteristic groups among the studied phenomena according to one or another feature. Grouped data is presented in the form of tables. Such a table represents a form of rational presentation digital characteristics, phenomena and processes under study.
• 9. Method of absolute and relative values. Absolute values ​​characterize the dimensions (values, volumes) of economic phenomena. Relative values ​​characterize the level of fulfillment of planned targets, compliance with norms, growth and growth rates, structure, specific gravity or intensity indicators.
• 10. Method of averages is used to generalize the characteristics of mass, qualitatively homogeneous, economic phenomena. expresses itself distinguishing feature given set of phenomena, establishes its most typical features. In economic analysis, depending on the specific purpose, various types of averages are used: arithmetic, geometric, simple, weighted averages.
• 11. Method of dynamic series involves characterizing changes in indicators over time, showing consistent values ​​of indicators, revealing patterns and trends in development. There are moment series - to characterize the object under study for various points in time and periodic - for a certain period of time.
• 12. The method of continuous and selective observations. Continuous observations involve the study of the totality of phenomena that characterize any one side of the production and economic activities of the organization. Selective observations involve the study of the economic activities of the organization on the basis of typical representatives of the totality of phenomena and processes. Based on the data of sample observations, based on the methods of probability theory, the possibility of extending the conclusions to the entire general population of the studied phenomena is determined.
• 13. Method of detailing and generalization. Detailing is carried out by decomposing the generalizing (final) indicator into private ones. Breaking down and detailing complex indicators for individual constituent parts and factors that determine the impact of each of them on these indicators. Generalizations reveal the relationship between the parts of the whole (object, phenomenon, process), the results of activities and individual units and determine the degree of their influence on the overall results.

IN last years managerial control is becoming more and more widespread. Its appearance is associated with the need to make decisions in the conditions of dynamic market relations. Management controlling is a continuous process of monitoring the achievement of goals, starting from the level of monitoring the activities of employees, and up to the level of monitoring the performance indicators of departments, and the entire organization as a whole. It integrates into a single system accounting, planning, control and analysis based on the goals of functioning. The basis of controlling is the current comparison of planned, standard and actual indicators. Its purpose is to enable managers at all levels of management to control the achievement of goals and thereby achieve efficiency both in the operational mode and in the strategic perspective.

Strategic controlling designed to assist decision makers in making decisions on efficient use the benefits of the organization and the creation of new potentials for successful activities in the future. The Strategic Controlling Service acts as an internal consultant to decision makers and company owners in the development of strategy, strategic goals and objectives. It provides information necessary for making and implementing decisions. The main methods for monitoring the implementation of decisions within the framework of strategic controlling include portfolio analysis, potential analysis, experience curve analysis, analysis of strengths and weaknesses, strategic gaps, scenario method, etc.

The main task current controlling – to assist the decision maker in making decisions to achieve the planned goals, which are most often expressed in the form of quantitative values ​​of the levels of profitability, liquidity, profit and value. Current controlling is focused on short-term results. Methods for monitoring the implementation of decisions within the framework of current controlling include ABC analysis, analysis of the volume of orders, analysis of values ​​at the break-even point, method for calculating coverage amounts, analysis of bottlenecks, analysis of deviations, etc.

The speed of implementation of controlling in the company is influenced by many factors. The main ones are presented in Table. 2.3.

Table 2.3

Factors facilitating and hindering the implementation of controlling

A logical continuation of the drafting process financial statements there will be its analysis and economic interpretation of the main reporting indicators in order to assess the financial and economic condition of the organization. The chapter presents the basic algorithms of economic analysis, the information basis of which will be the financial statements of the organization. A more complete presentation of the methods of economic analysis is presented in the specialized literature.

The analysis of financial statements consists of several stages (Figure 22.1), with ϶ᴛᴏm, depending on the goals of the analysis, some types of analysis may not be performed, while others, on the contrary, should be performed in more depth with the involvement of additional sources of information.

A preliminary analysis of financial statements gives an idea of ​​the quality of the information used and forms an overall assessment of the organization's dynamics and business viability.

The analysis of the financial condition of the organization is intended for an in-depth assessment of the liquidity, solvency and financial stability of the organization through the assessment of the liquidity of the balance sheet, the establishment of the type of financial stability of the organization, the calculation of ϲᴏᴏᴛʙᴇᴛϲᴛʙ reducing coefficients.

An analysis of financial results and business activity should assess the attractiveness of the business for owners, as well as assess the effectiveness of management. With ϶ᴛᴏm, the quality of profit, the sources of its formation and directions of use are analyzed; by means of profitability ratios the level of profitability is estimated.
Do not forget that an important element of the analysis will be the assessment of inflows and outflows. Money in the context of current, investment and financial activities. Material published on http: // site

Analysis of the resources of the organization is to assess the labor, material and financial resources of the organization. In the process of analysis, an assessment is made of the quality and productivity of the resources used, as well as the resource intensity of the products produced.

The marketing analysis carried out according to the reporting data is limited and nevertheless gives reason to draw conclusions about the competitiveness of the products and the organization itself, to assess the strengths and weak sides enterprises.

A comprehensive analysis includes an assessment of the probability of bankruptcy and the creditworthiness of an organization based on the use of ϲᴏᴏᴛʙᴇᴛϲᴛʙaggregate models, in which standard indicators of financial stability, profitability, and business activity of an organization can traditionally be used.

With the help of predictive analysis, forecast indicators of the main financial documents of the organization are calculated: balance sheet, income statement and cash flow statement; based on the calculated indicators, an assessment of the prospective profitability, financial stability and liquidity of the organization is formed.

Estimating the value of the organization as a single property complex is designed to give an overall assessment of the success of a business and the effectiveness of its management, the main goal of which will often be to increase the market value of organizations and, thus, increase the capital of its owners.

The final stage of the analysis will be the formation of a general assessment of the organization's activities and the development of recommendations for improving its economic condition; recommendations should offer possible options solving the main problems of the organization identified during the analysis.

The information support of the analysis will be the financial statements of the organization, considered as one system data on the property and financial position of the organization and on the results of its economic activities, the composition and content of the reporting are presented in detail in Ch. 21. Information support of the analysis carried out according to the financial statements of the organization is given in Table. 22.1.

Figure No. 22.1. Block diagram of the analysis of financial statements

Table 22.1

Analysis of the financial condition of the organization

The purpose of the analysis of the financial condition is to establish the degree of short-term and long-term solvency of the organization.
It should be noted that the main users of the results of the analysis of the financial condition of the organization will be its creditors.

The analysis of the financial condition of the organization consists in the analysis of the liquidity of the balance sheet, the calculation of solvency and liquidity indicators, as well as the analysis of the types of financial stability. Factors that determine the financial stability of the organization:

• the structure of the organization's funding sources (the more sustainable and long-term sources of funding, the higher the financial stability of the organization);
• the structure of the organization's property (the more non-current assets and the lower the turnover of property, the higher the need for sustainable sources of financing and the lower for other equal conditions financial stability of the organization);
• the ability of the organization to generate cash flow and service ϲʙᴏ and liabilities (the greater this ability, the higher the financial stability)

The balance sheet liquidity analysis is based on the so-called " Golden Rule financing”, which is as follows:

1. Passive - ϶ᴛᴏ cause, active - effect. That is, the sources of financing attracted to liabilities determine the organization's ability to form assets. With ϶ᴛᴏm, stable liabilities will be sources of financing for assets with a long life, and short-term - liquid assets with short term use.
2. The terms for attracting sources of financing should exceed the terms for placing funds in assets. This means that perpetual sources (own capital) ϲᴏᴏᴛʙᴇᴛϲᴛʙ are in the balance of non-current assets, long-term liabilities - stocks, short-term loans and loans - receivables, and accounts payable - cash and short-term financial investments.

The essence of one of the methods for analyzing the liquidity of the balance sheet can be represented as follows (Table 22.2)

In ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the presented methodology, non-current assets are financed along with equity by long-term liabilities (often founder loans act as long-term liabilities of organizations, which, in fact, will also be equity) ᴛʙii with the ϶ᴛᴏth methodology is carried out at the expense of accounts payable, which also very characteristic of Russian organizations, since accounts payable are often liabilities to affiliates, and receivables are financed through short-term loans and borrowings.

Table 22.2

The composition of the coefficients that assess the financial stability of the organization include (Table 22.3):

1. the ratio of assets and liabilities comparable in terms of the terms of attraction (placement), for example, the ratio of liquid assets and short-term liabilities, the ratio of non-current assets and equity. Financial stability is ensured by the excess of liquid assets over short-term liabilities, as well as the excess of equity over non-current assets;
2. indicators of the structure of the balance sheet liability, for example, the share of equity or sustainable sources in the balance sheet currency;
3. the ratio of the cash flow of the organization and its obligations;
4. the ratio of the costs of servicing the obligations of the organization with its financial results.

Table 22.3

Solvency, liquidity and financial stability ratios

In table. 22.3 used the symbols introduced in Table. 22.2, as well as the following:
C b - revenue (gross) from the sale of goods for the year;
R a - return on assets (the ratio of profit before interest and income tax to the average annual value of assets),%;
i - average interest on borrowed sources.

In the process of interpreting the results obtained, it is extremely important to take into account that often successful organizations that have high performance business performance are characterized by low formal indicators of financial stability. This feature can be explained as follows: developing organizations that attract external sources of financing and invest free cash in performing assets have, as a result, low liquidity and solvency. At the same time, as long as such organizations generate a steady cash flow, they can pursue a rather risky financing strategy, especially if the business is growing at a high pace and there are no problems with the sale of products.

With the exception of the above, formal indicators of financial stability are often underestimated due to the following factors:

• founder loans, which, from a formal position, will be liabilities, in fact, are sustainable sources of financing;
• accounts payable to affiliates can also be considered as a sustainable source of financing, although formally ϶ᴛᴏ is the most risky source of financing;
• advances received during the normal functioning of the organization can be considered as sustainable sources of funding

Since in ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with the legislation the cost net assets joint-stock company should not be less than its authorized capital, the analysis of the ratio of the value of net assets and authorized capital is of particular interest. The calculation of the value of net assets is currently carried out in accordance with the "Procedure for assessing the value of net assets of joint-stock companies":

where A - the assets of the organization,
З uv - debt of participants (founders) on contributions to the authorized capital;
About d - long-term liabilities;
O kz - short-term liabilities on loans and credits;
3 kr - accounts payable,
З ud - debt to participants (founders) for the payment of income;
RPR - reserves for future expenses;
О pr - other short-term liabilities.

Factor analysis of changes in the value of net assets is performed using the formula:

where K y - authorized capital;
And в - own shares bought back from shareholders;
K d - additional capital,
K p - reserve capital,
P n - retained earnings;
U n - uncovered loss;
3 uv - debt of participants (founders) on contributions to the authorized capital;
DBP - deferred income.

In the process of analyzing the NAV, it is also extremely important to pay attention to the following ratios (in Table 22.4 they are shown for joint stock companies in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the Federal Law “On Joint Stock Companies”)

Table 22.4

Analysis of financial results and business activity of the organization

The purpose of the ϶ᴛᴏth analysis will be to assess the attractiveness of the business from the standpoint of the feasibility of investing in it, as well as to assess the effectiveness of the organization's management. First of all, the users of the results of the analysis will be the owners and management.

Analysis of profit and profitability indicators is one of the ways to assess the investment attractiveness of an organization and determine how promising the business is.

The main factors determining the level of profit of the organization will be the following.

• Competitiveness of manufactured products, allowing to maintain sales volume and price at an acceptable level.
• The quality and productivity of the organization's labor and material resources and their costs.
• The level of costs for financing the organization.
• Motivation of owners and staff.

It is quite clear that a full-fledged analysis of profit and the factors that determine it, according to financial statements, cannot be done, therefore the content of the analysis is determined by the availability of available sources of information.

An analysis of the profit of an organization should begin with an analysis of profit before tax, which is formed from three sources:

1. revenue from sales;
2. operating result;
3. unrealistic result.

In order to determine the main reasons for the change in profit before tax, it is advisable to carry out its factor analysis using the following formula:

where ΔP is the increase in profit before tax;
ΔPp - increase in profit from sales;
ΔРо - increase in operating result;
ΔРв - increase in non-operating result.

When evaluating the results of calculations, it is extremely important to take into account that the main factor in the growth of profit before tax should be profit from sales.

For a full analysis of the use of profits, financial statements are clearly not enough, because the profit shown in the balance sheet at the end of the reporting period, in fact, will not be retained, since the decision on the distribution of profits is usually made by the participants after reporting. The analysis can be carried out by comparing the net profit earned by the organization in the reporting year and the increase in retained earnings in the balance sheet. If the increase in profit in the balance sheet is less than the amount of earned profit, then ϶ᴛᴏ indicates the use of part of the profit. Excluding the above, information on the use of profits is contained in form No. 3, which displays information on deductions of profits to the reserve fund and dividends.

In the process of assessing the rationality of a dividend policy, it is extremely important to take into account, in particular, the following factors:

• the organization has liquid resources: the more of them, the greater the ability of the organization to pay dividends. With ϶ᴛᴏm, it must be taken into account that the presence of profit does not guarantee the presence of a large cash balance;
• the degree of financial stability of the organization: if the organization has an unsustainable financial condition, then the profit earned and left in the organization can improve its financial condition;
• the presence of highly profitable projects with the management of the organization: if they exist, it is obvious that a significant part of the profit should remain in the organization;
• the level of return on equity: if it exceeds the average market percentage, then it is more profitable for participants to leave profits in the organization;
• control structure: strategic owners are traditionally interested in not paying profits as dividends, while small retail investors, on the contrary, are interested in current income received in the form of dividends.

The logical continuation of the overall assessment of the organization's profitability will be the analysis of its economic portfolio. Under the analysis of the economic portfolio is usually understood as an analysis of the products manufactured by the organization. This analysis is feasible if form No. 2 shows breakdowns of revenue and cost of goods sold in the context of products.

For a full analysis of the economic portfolio, data is needed management accounting And marketing information; if the analysis is carried out according to financial statements, then the main indicators will be the structure of revenue and profit in the context of products, the dynamics of revenue and profit in the context of products, as well as gross margin (the ratio of gross profit for a particular type of product to ϲᴏᴏᴛʙᴇᴛϲᴛʙ operating revenue) In the process of evaluation the results obtained, it is necessary to assess the degree of ϲᴏᴏᴛʙᴇᴛϲᴛʙi of the specific weights of products and their profitability, i.e. highly profitable products should have a higher share in total revenue, and vice versa. Excluding the above, it is worth paying attention to the degree of diversification of revenue in the context of products. The results of the analysis can be formalized in terms of the "Boston matrix", i.e. highlight star products (high growth rate with high margins), cow products (low growth rate with high margins), baby products (high growth rate with low margins), dog products (low growth rate with low margins)

To assess the level of profitability of an organization, profitability indicators can be used, among which three groups of indicators deserve special attention: firstly, indicators of profitability of sales, the purpose of which is to evaluate the profitability of manufactured products, and secondly, indicators of return on assets, by which one can judge the efficiency of use assets and the creditworthiness of the organization, thirdly, the return on equity, which characterizes the investment attractiveness of the organization.

Calculation of indicators of profitability is made according to the following formulas.

Return on sales (margin):

where Pv - gross profit (calculation of the margin through gross profit is more accurate than any other, since in the ϶ᴛᴏ case the indicator is not distorted by the distribution of indirect costs);
B - proceeds (net) from the sale of goods.

Return on assets:

where Pd - profit before interest and income tax;
A is the average annual value of assets.

Return on equity:

where Pch - net profit of the reporting period;
Кс - the average annual value of own capital.

In the process of interpreting the results obtained, it is extremely important to consider the following:

• the dynamics of the profitability of sales (margin) indirectly demonstrates the dynamics of the competitiveness of products: the growth of profitability of products in the presence of an increase in sales volume indicates an increase in the competitiveness of products, and due to factors such as quality and customer service, and not the price factor;
• the level of return on assets demonstrates the degree of creditworthiness of the organization: an organization is creditworthy if the return on its assets exceeds the percentage of attracted financial resources;
• the level of return on equity demonstrates the investment attractiveness of the organization: the return on equity should exceed the return on alternative investments with a comparable level of risk. It is worth saying that business activity indicators can be used to assess the quality of management, which characterize the speed of converting the organization's assets into cash.

Analysis of business activity is represented by turnover ratios, indicators of the turnover period and consolidation ratios; when calculating the turnover indicators, the indicators of the value of assets and revenue (expenses) are compared, with ϶ᴛᴏm, the values ​​​​of assets should be taken in the average annual assessment, however, in order to analyze the dynamics of turnover indicators (especially when analyzing financial statements for one year), you can use the values ​​​​of assets at the beginning in calculations and the end of the year (comparing them ϲᴏᴏᴛʙᴇᴛϲᴛʙ directly with the proceeds (expenses) for the previous and reporting years) Asset turnover ratios show the speed at which assets are converted into money, the turnover period characterizes the duration of one turnover of assets, and the consolidation ratio shows the amount of assets necessary to receive 1 rub. revenue.

The analysis of the factors influencing the business activity of the organization deserves special attention. It is worth noting that they can be grouped as follows.

• Structure of assets: the greater the share of non-current assets, the lower the asset turnover.
• The presence of non-performing assets: the more there are, the lower the turnover of assets.
• Scheme for the purchase of raw materials and materials: the larger the size of imported lots, the greater the value of ϲᴏᴏᴛʙᴇᴛϲᴛʙ stocks and the lower their turnover.
• Duration production process: the longer it is, the lower the inventory turnover of work in progress.
• Competitiveness of products: the higher it is, the higher the turnover of stocks of finished products.
• The solvency of buyers and the conditions for the supply of products affect the duration of the turnover of receivables: the higher the solvency of buyers, the better the indicators of receivables turnover.

The calculation of turnover indicators is carried out according to the following formulas:

Current assets turnover ratio:

where B is the proceeds from the sale of goods;
OA - the average annual cost of current assets.

Inventory turnover ratio:

where C is the cost of goods sold;
3 - average annual cost of stocks.

Accounts receivable turnover ratio:

where DZ is the average annual value of receivables.

Inventory turnover period:

Receivables turnover period (collection period):

Fixing factor:

Accounts receivable consolidation ratio:

Analysis of organization resources

The purpose of the analysis of the organization's resources will be to assess their availability, dynamics, quality, productivity (profitability), incl. material, labor and financial resources.
It should be noted that the main users of the results of the ϶ᴛᴏth analysis will be the leaders of the organization at all its levels.

Analysis of non-current assets is necessary to assess the production capabilities of the organization and the prospects for its development. It is the value of non-current assets that largely determines the most important economic characteristics organization - its production capacity, and in comparison with the actual volume of production - the degree of use of production capacity. It is impossible to estimate the production capacity of an organization according to financial statements, the dynamics of the capacity utilization factor can be estimated by comparing the growth rate of the value of non-current assets (especially fixed assets) with the dynamics of revenue, if revenue grows at a higher rate, then, most likely, the workload production capacity increases.

The general analysis of non-current assets consists in assessing the following indicators:

• dynamics of non-current assets (the growth rate should be less than the revenue growth rate);
• structures of non-current assets (for an enterprise in the real sector of the economy, fixed assets should prevail);
• the degree of ϲʙᴏboda in the use of non-current assets;
• factor analysis of the growth of non-current assets.

When assessing the presence and structure of non-current assets, it is extremely important to pay attention to the characteristic features of the analysis various kinds non-current assets.

1. Intangible assets. The importance of the ϶ᴛᴏth type of assets (especially intellectual property) increases with the development of a market economy; the presence of intangible assets in the form of patents, licenses, trademarks deserves a positive assessment, since intellectual property in modern conditions is of increasing importance to businesses. Problems in the analysis of these assets are primarily related to the difficulty of obtaining an adequate assessment of the effectiveness of the use of intangible assets, as well as assessing their value, which is subject to significant fluctuations.
2. Fixed assets. For an enterprise in the real sector of the economy - ϶ᴛᴏ the main element of non-current assets, the availability of fixed assets - evidence of the reliability and long-term business. An analysis of fixed assets without fail includes an assessment of their condition, efficiency of use, as well as the structure in the context of the active and passive parts.
3. Construction in progress. The presence of the ϶ᴛᴏth element of non-current assets, on the one hand, indicates the investment activity of the organization, and ϶ᴛᴏ positively characterizes the organization as developing the ϲʙᴏth production and technical base and having the funds to finance the ϶ᴛᴏth development. But on the other hand, it is evidence of its losses due to the presence of non-performing assets, which are extremely important to finance with their own or borrowed sources. In the process of analysis, it is extremely important to assess the structure of construction in progress in terms of the following components:
   • acquisition of land plots and nature management facilities;
   • construction of fixed assets;
   • acquisition of fixed assets;
   • acquisition of intangible assets, etc.

   An obligatory element of the analysis of construction in progress will be an assessment of the period of the assets being in construction in progress.

4. Long-term financial investments. In the process of analysis, it is extremely important to take into account that the purpose of making long-term financial investments will be to make a profit and acquire control over other organizations. Therefore, the presence of long-term financial investments in the form of contributions to the authorized capital of subsidiaries and affiliates indicates that the organization operates as part of a group of organizations, which makes the business more sustainable and competitive. With ϶ᴛᴏm, it should be taken into account that the cost of investments does not in any way characterize the size of organizations, in authorized capital which the analyzed organization participates.
5. Profitable investments in material values. It is worth saying that for an enterprise in the real sector of the economy, the presence of these assets can be assessed in two ways: on the one hand, ϶ᴛᴏ is evidence of the diversion of funds from core activities, and on the other, ϶ᴛᴏ is a sign of diversification of assets and income, which generally increases the reliability of the organization.
6. Deferred tax assets. Since the presence of these assets leads to an increase in the current income tax in the reporting period, the presence of deferred tax assets is not entirely beneficial for the organization.

In addition to assessing the composition of non-current assets, calculating indicators of the structure and dynamics in the analysis of non-current assets, it is advisable to analyze the degree of organization's ability to dispose of non-current assets. In particular, from the Appendix to the balance sheet (reference to the "Fixed Assets" section of Form No. 5), you can get data on depreciable property leased, pledged property, as well as fixed assets transferred for conservation. It's worth saying - useful information on the property that the organization uses under a lease agreement contains a certificate of the presence of valuables recorded on off-balance accounts.

Particular attention in the process of analyzing non-current assets should be given to fixed assets. Form No. 5 information is used as the initial data for analysis, on the basis of which it is possible to analyze fixed assets in terms of their natural-material structure, as well as in terms of their active (directly affecting the value of production capacity) and passive parts. Physical structure of fixed assets:

• building;
• structures;
• cars and equipment;
• vehicles;
• inventory, etc.

In the process of analysis, it is extremely important to pay attention to the fixed assets leased by the organization, which increases its production capabilities, and to the fixed assets leased, which reduces its production capabilities (sources of information - Certificate of availability of values ​​recorded on off-balance accounts and form No. 5)

When evaluating the indicators of the dynamics of fixed assets, it is extremely important to compare the growth rate of property with the growth rate of financial results, the growth of which, of course, should be higher. The lack of growth of fixed assets with a significant increase in financial results may be a consequence of the depreciation of fixed assets, the transition to leased fixed assets, in addition, ϶ᴛᴏ, most likely, indicates an increase in the efficiency of their use.

Analysis of the state of fixed assets is of particular importance for the analysis of the organization, since it indirectly characterizes the long-term goals of the owners, i.e. shows whether the owners seek to make short-term profits (which is indicated by the lack of investment in non-current assets and especially fixed assets) or are aimed at the long term (an active investment policy will be a sign of which) Indicators of the state of fixed assets, especially the input coefficient, which characterizes the investment activity of the organization , largely determine the future state of the production potential of the organization, the competitiveness of its products and, in general, the dynamics of production volume. For this reason, in the analysis process it is extremely important Special attention pay attention to the volume and structure of investments made in the organization, namely, the volume and structure of the receipt of fixed assets.

Indicators of the condition of fixed assets are calculated according to the data in the "Fixed Assets" section of Form No. 5 using the following formulas.

Fixed assets input ratio:

where OSvv - the cost of the introduced fixed assets;
OSK - the initial cost of fixed assets at the end of the year.

Fixed asset retirement ratio:

where OSv - the cost of retired fixed assets;
OSn - the initial cost of fixed assets at the beginning of the year.

Average depreciation rate:

where Ag is the annual value of depreciation of fixed assets;
Osp - the average annual cost of fixed assets.

Depreciation coefficient of fixed assets (calculated at the beginning and end of the year):

where ΣA is the total accrued depreciation of fixed assets at the beginning or end of the year,
OSp - the initial cost of fixed assets ϲᴏᴏᴛʙᴇᴛϲᴛʙ at the beginning or end of the year.

The coefficient of validity of fixed assets (calculated at the beginning and end of the year):

where OSo is the residual value of fixed assets at the beginning or end of the year.

In the process of interpreting the results obtained, you can use the following inequality, which is true for an organization that carries out expanded reproduction with a decreasing level of depreciation of fixed assets:

The excess of the retirement rate over the average depreciation rate indicates that the write-off depreciation exceeds the accrued one, which leads to a decrease in the level of depreciation of fixed assets. The excess of the coefficient of input over the coefficient of retirement obviously leads to expanded reproduction. Comprehensive assessment the state of fixed assets, of course, give the coefficients of wear and tear. The threshold value of these coefficients can be considered 50%, if the wear exceeds the ϶ᴛᴏt level, then the condition of fixed assets can be assessed as not good enough. The dynamics of these coefficients is very indicative - a decrease in the level of depreciation characterizes the organization positively, and vice versa.

Evaluation of indicators of the condition of fixed assets largely depends on the degree of reliability of their assessment. With ϶ᴛᴏm, it is extremely important to take into account that the adequacy of the valuation of fixed assets will affect their input rates. Thus, if fixed assets are undervalued, the calculated input rates will be higher, and the conclusions more optimistic than the actual state of affairs. Conversely, an overvaluation of fixed assets leads to an underestimation of the commissioning factor.

Of particular interest are indicators that evaluate the characteristics of the state of fixed assets from the perspective of timing. In particular, ϶ᴛᴏ the following indicators.

Average standard useful life of fixed assets:

Average residual useful life of property, plant and equipment:

where OSo is the average annual residual value of fixed assets.

Average actual useful life of fixed assets:

Average period of complete renewal of fixed assets:

Average period of complete disposal of fixed assets:

To assess the relationship between the temporal characteristics of the state of fixed assets, you can use the inequality:

This inequality demonstrates the fact that the economic life of fixed assets should be shorter than their normal useful life, which is usually characteristic of successful organizations. It is worth saying that for organizations experiencing financial difficulties, on the contrary, the excess of the economic life of fixed assets over their standard period of use is characteristic, which leads to the operation of fully depreciated fixed assets.

The performance indicators for the use of fixed assets reflect the ratio of the financial results of the organization and the fixed assets used to achieve these results.
It should be noted that the main indicators evaluating the efficiency of the use of fixed assets will be the return on assets and the profitability of fixed assets.

Return on assets is calculated by the formula:

Profitability of fixed assets is the ratio of profit from sales to the cost of fixed assets:

where Pp is the profit from sales.

It is important to note that one of the essential aspects of the analysis of the use of fixed assets will be the calculation of revenue increments received from extensive and intensive factors that characterize fixed assets. The influence of extensive factors, which characterize the quantitative aspect of fixed assets, is estimated using the formula:

where FOO - return on assets of fixed assets in the previous period

The influence of intensive factors, which characterize the qualitative aspect of fixed assets and evaluate the efficiency of their use per unit of time, is calculated using the formula:

where FO 1 - capital productivity of fixed assets in the reporting period

In the process of interpreting the results obtained, it is extremely important to take into account that the indicators of the use of fixed assets depend on the reliability of their assessment: if fixed assets are underestimated, then the indicators of the effectiveness of their use will be overestimated.

Another type of economic resources of the organization will be working capital (current assets), which also affects its production capabilities, and at the same time, current assets, characterized by a higher level of liquidity than other types of material resources, largely determine the degree of liquidity and financial stability of the organization itself. organizations. Therefore, the analysis of current assets allows us to clarify the conclusions about the financial stability of the organization based on the analysis of the composition, structure and strategy of financing current assets. It is advisable to start the analysis of current assets with a preliminary analysis, during which the degree of organization’s security at the disposal of current assets is established, which may be limited by the pledge of current assets (information about ϶ᴛᴏm is shown in the “Collateral” section of form No. 5) Excluding the above, at the stage of preliminary analysis receivables, payments for which are expected more than 12 months after the reporting date, may be excluded from current assets for the purpose of their analysis.

In the process of analyzing current assets, it is advisable to consider their dynamics in comparison with the dynamics of revenue and four options for their structure. The information base for the analysis of current assets will be forms No. 1 and No. 5.

1. The structure of current assets by elements. Elements of current assets - ϶ᴛᴏ:

• stocks and VAT on acquired valuables;
• accounts receivable;
• short-term financial investments and cash.

To justify the indicators of the optimal structure of current assets, you can use the restrictions on liquidity ratios, namely: restrictions on the absolute liquidity ratio (0.2), intermediate liquidity (0.7), current liquidity (2) Based on these ratios, the share of reserves and VAT in the structure of current assets is 65%, the share of accounts receivable is 25%, the share of short-term financial investments and cash is 10%.

2. Structure of current assets by liquidity.

In terms of liquidity, current assets can be divided into:

• Not liquid assets(costs in work in progress, deferred expenses, value added tax, receivables, payments for which are expected more than 12 months after the reporting date, advances issued);
• liquid assets (raw materials, materials and other similar valuables, finished products and goods for resale, goods shipped, other inventories and expenses, receivables, payments for which are expected within 12 months (except for advances issued), other current assets);
• highly liquid assets (short-term financial investments, cash)

As for the optimal structure of current assets on the basis of ϶ᴛᴏ, it seems that illiquid assets should not exceed 30-40% of the amount of current assets, liquid assets should be 50-60%, and highly liquid assets should be approximately 10%.

3. Structure of current assets by areas.

Current assets, making a circuit, pass from the sphere of circulation into the sphere of production and then again into the sphere of circulation in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the formula:

Current assets in the sphere of production are called current production assets, they include:

• stocks of raw materials, materials and other material assets;
• costs in work in progress;
• Future expenses;
• value added tax on acquired valuables.

Current assets in the sphere of circulation - ϶ᴛᴏ circulation funds:

• finished goods and goods for resale;
• goods shipped;
• accounts receivable;
• short-term financial investments;
• cash.

4. The structure of current assets according to normalization.

Considering the dependence on the degree of normalization, normalized working capital is distinguished, namely: stocks of raw materials, materials and other similar values, costs in work in progress, finished products. Non-standardized current assets include: deferred expenses, other inventories and expenses, value added tax, receivables, short-term financial investments, cash, other current assets.

In the process of evaluating the results of the analysis, it is extremely important to compare the growth rates of the components of current assets with the growth rate of revenue. It is possible to assume that there are problems in the organization in cases where the growth rate of current assets exceeds the growth rate of revenue. For example, if inventories of raw materials increase at a faster rate than revenue, then ϶ᴛᴏ may be a sign of excess inventory, an increase in the material intensity of products, a significant increase in raw material prices (outpacing the overall price increase), as well as an inefficient supply chain. An excessive increase in costs in work in progress may indicate problems in the field of production, excessive downtime, disruption of the production cycle. As for stocks of finished goods, their excessive growth will be the first sign of a decrease in the competitiveness of products, which in the future may lead to a drop in sales and a decrease in financial results.

To analyze the effectiveness of the use of current assets, indicators of business activity or turnover can be used (given in § 22.3 of the ϶ᴛᴏth chapter), in addition, you can calculate the profitability of current assets and make a factor analysis of the ϶ᴛᴏth indicator.

Return on current assets is equal to:

where Pp - profit from sales;
OA - the average annual value of the cost of current assets.

The next step in the analysis of the efficiency of the use of current assets, similarly to the analysis of fixed assets, will be the calculation of revenue increments received from extensive and intensive factors that characterize current assets. The influence of extensive factors, which characterize the quantitative aspect of current assets, is estimated using the formula:

where k 0 - turnover ratio of current assets in the previous period;
UAC - the value of current assets at the end of the year,
OAn - the value of current assets at the beginning of the year.

The influence of intensive factors, which characterize the qualitative aspect of current assets and evaluate the effectiveness of their use per unit of time, is calculated using the formula:

where k 1 - the value of the turnover ratio for the reporting period

As sources of financing for current assets, an organization can use its own working capital (the most stable and expensive source), long-term and short-term loans and borrowings, as well as accounts payable. In the process of analysis, the specific weights of the listed sources are established, and the value of the sources is compared with the value of the individual components of current assets. Assessing the results of the analysis of the financing strategy, it is necessary to indicate the main source of financing of current assets. It is worth saying that in order to assess the degree of riskiness of the current assets financing strategy, it is necessary to compare the value of sustainable sources of financing (own working capital and long-term liabilities) with the value of the organization's reserves in the amount of VAT on acquired assets. The financing strategy can be recognized as sufficiently reliable if the reserves are financed by sustainable sources, if the organization finances ϲʙᴏ and current assets mainly with accounts payable, then such a strategy will be high-risk and low-cost. When ϶ᴛᴏm, it is necessary to take into account possible distortions of the real picture of financing due to a number of factors. So, the owners of an organization can finance it not only from its own capital, but also provide it with founder loans, financial assistance (demonstrated under the item “Deferred income”), in addition, accounts payable can represent the organization’s debts to affiliates. All these factors lead to the fact that the current asset financing strategy may actually be less risky than the formal analysis implies. Although, on the other hand, equity capital items can also be inflated due to inadequate, overestimated asset valuation, the presence of illiquid reserves, unrealistic to collect receivables. Everything ϶ᴛᴏ once again emphasizes the limitations of the analysis carried out on the basis of financial statements, and the need to attract additional information in order to obtain adequate results.

The resource, the analysis of which according to the financial statements is practically impossible, will be the labor resources of the organization.
It should be noted that the main goal of the ϶ᴛᴏth analysis is to evaluate labor productivity and the effectiveness of the labor motivation system and, in general, the effectiveness of personnel management.

The analysis consists in calculating labor productivity indicators, factor analysis of labor efficiency indicators and comparing the growth rates of labor productivity and wages. It is worth saying that two indicators can be used to assess labor productivity - the ratio of sales revenue to the number of employees and the ratio of value added to the number of employees.

Labor productivity calculated through sales revenue:

Labor productivity calculated through value added:

where MZ - material costs

With ϶ᴛᴏm, the second indicator, of course, more accurately demonstrates the contribution of the enterprise's employees to the creation of new value, since it excludes the factor of acquired values ​​- material resources - from the assessment of labor efficiency.

Just as in the analysis of fixed assets and current assets, it is extremely important to calculate the increase in revenue received from extensive and intensive factors that characterize the staff. The influence of extensive factors, which characterize the number of employees, is estimated using the formula:

where ПТo - labor productivity in the previous period;
H 1 - the number of employees in the reporting period;
H 0 - the number of employees in the previous period.

The influence of intensive factors that characterize labor productivity is calculated using the formula:

where PT 1 - labor productivity in the reporting period.

Indicators of the analysis of the effectiveness of labor costs (salary return) are formed as a ratio between the financial results of the organization (revenue, value added, profit) and labor costs. Payroll indicators can also be interpreted as indicators that evaluate the effectiveness of the personnel motivation system, because if the motivation system is effective, then wage growth will be accompanied by a higher growth in financial results. Payroll indicators:

where ZOT is labor costs.

where DS is value added.

where Pp is the profit from sales.

It should be noted that payroll is a private indicator of labor cost effectiveness assessment, because labor costs are not only wages, but also other expenses of the organization, in particular, bonuses, social expenses of the organization (payment for rest, treatment), expenses, related to the maintenance of employees (clothing, food, vacation pay, severance pay), the cost of hiring, training, staff training, tax expenses related to the remuneration of personnel, other expenses. More general indicators for assessing the effectiveness of labor costs will be calculated as the ratio of financial results to labor costs.

It seems appropriate to complete the analysis of the organization's resources with an analysis of the resource intensity of products. The calculation of resource intensity according to financial statements is based on revenue, i.e. resource intensity characterizes how much it is extremely important for an organization to spend resources in monetary terms per 1 ruble. revenue (net) In other words, many indicators of resource intensity are ϶ᴛᴏ indicators specific gravity resource costs in revenue, i.e. revenue structure indicators. Resource intensity characterizes the degree of controllability of expenses by the management of the organization. The stability of the cost controllability indicators (fluctuations do not exceed 10% of the baseline) indicates that the probability of an uncontrolled increase in the organization's expenses is small, therefore, profit fluctuations are unlikely, and ϶ᴛᴏ is already one of the features of high-quality profit.

Product resource intensity indicators are calculated according to formulas, some of them are constructed as the ratio of resource costs by elements to revenue (material intensity, wage intensity), others - as the ratio of resource cost to revenue (capital intensity)

Material consumption:

where MZ - material costs;
B - proceeds from the sale of goods.

Salary intensity (when calculating indicators, it is possible to add deductions for social needs to labor costs):

where ZP is the sum of labor costs and social contributions.

Depreciation capacity:

where Аг - annual depreciation charges.

Resource intensity for other costs:

where Zpr - other costs.

capital intensity:

where OS is the average annual residual value of fixed assets.

General resource intensity of products:

where 3 - total costs (expenses for ordinary activities)

The relationship between the total resource intensity of products and the profitability of sales can be expressed by the following relationship:

where Rnp is the return on sales.

When evaluating the results of calculations, one should pay attention to the dynamics of resource intensity indicators associated with "tax-intensive" cost elements. It is worth saying that the negative dynamics of resource intensity indicators deserves a positive assessment, since the consequence of such dynamics will be an increase in the profitability of sales. A decrease in wage intensity at the same time as an increase in material intensity may indicate that the organization has changed technology in the direction of reducing the added value created.
From one point of view, ϶ᴛᴏ negatively characterizes production and can be regarded as its degradation, and on the other hand, the development of an outsourcing system, the manifestation of which is recorded in the financial statements as a decrease in value added, will be a completely progressive sign of business development.

Complex methods of organization analysis

Complex methods of analysis involve the use of models formed on the basis of private indicators of analysis in order to obtain a given characteristic of the organization, in particular, to assess the probability of its bankruptcy.

First of all, the analysis of the probability of bankruptcy is based on official methods: “Methodological provisions for assessing the financial condition of enterprises and establishing an unsatisfactory balance sheet structure” (approved by Order No. 31-r of August 12, 1994), “ methodological recommendations on the examination of the presence (absence) of signs of fictitious or deliberate bankruptcy ”(approved by Order of the Federal Tax Service of October 8, 1999 No. 33-r)

The first method contains the calculation of current liquidity ratios, security own funds and restoration (loss) of solvency.

Current liquidity ratio (should be equal to or greater than 2):

where OA - current assets of the organization;
KO - short-term liabilities;
DBP - deferred income;
RPR - reserves for future expenses.

Equity ratio (should be equal to or greater than 0.1):

where KS - equity capital of the organization;
VA - non-current assets.

If at least one of the coefficients does not meet the standard values ​​(the first is less than 2, the second is less than 0.1), the balance sheet structure is recognized as unsatisfactory, and the enterprise is insolvent. In the ϶ᴛᴏm case, the solvency recovery ratio is calculated:

where k t is the actual value of the current liquidity ratio at the end of the reporting period;
Δk t - increase in the liquidity ratio for the period between the beginning and end of the reporting period;
6 - the period of restoration of solvency (equal to six months);
T - the duration of the reporting period in months.

The organization has the ability to restore solvency if the value of the solvency restoration coefficient is greater than one.

The coefficient of loss of solvency is calculated if both first coefficients satisfy the standard values:

where k y - coefficient of loss of solvency;
3 - period of loss of solvency (equal to three months)

The organization has the ability to lose solvency if the value of the coefficient of loss of solvency is less than one.

The described methodology has one significant drawback, which is that often successful, financially sustainable organizations, analyzed by the ϶ᴛᴏth method, are qualified as having an unsatisfactory balance sheet structure and insolvent. This is due to the fact that a very strict current liquidity ratio is set in the methodology (equal to or greater than 2), the normative value of which is not available to most Russian organizations.

The second technique involves the examination of the organization for signs of fictitious and deliberate bankruptcy. It is worth saying, for the analysis of signs fictitious bankruptcy the indicator of the security of the debtor's short-term obligations with its current assets is used:

where ОА" - current assets adjusted for the degree of liquidity (not enough liquid assets are reduced to their market value);
VAT - value added tax on acquired valuables;
Vsh - the amount of recognized fines, penalties and other financial (economic) sanctions.

A sign of fictitious bankruptcy will be the ability of the debtor to satisfy the claims of creditors in full on the date of the debtor's application to the arbitration court with an application for declaring him insolvent (bankrupt). pay off short-term liabilities.

To analyze the signs of intentional bankruptcy, three indicators are calculated.

The first of them is the ratio of the provision of the organization's obligations with all its assets:

where B" is the balance sheet currency adjusted for the degree of liquidity of assets (not enough liquid assets are reduced to their market value);
Porg - organizational expenses;
About - long-term and short-term obligations.

The second indicator of the methodology for analyzing the signs of intentional bankruptcy is the ratio of the organization's obligations to its current assets:

The third indicator is the value of net assets (its calculation is given in § 22.2 of the ϶ᴛᴏth chapter)

Significant deterioration of the listed indicators will be a sign of deliberate bankruptcy. Excluding the above, when examining the signs of intentional bankruptcy, the conditions for making transactions are analyzed, which could lead to the bankruptcy of the organization. When it is established that the security of creditors' claims has deteriorated and the transactions made by the debtor do not comply with the existing market conditions, norms and customs of business turnover, signs of deliberate bankruptcy are seen.

In the process of interpreting the results obtained, it is worth basing the conclusions on the results of calculations using the second method, since it is more suited to modern Russian conditions.

In addition to state methods for assessing the probability of bankruptcy, there are numerous author's methods, which operate with a much wider range of indicators and, in general, should be more adequate to achieve the goal. At the same time, the disadvantage of the mentioned methods will be that some of them, namely foreign methods (in particular, the well-known model of E. Altman), do not fully meet the Russian specifics in terms of quantitative values ​​of the parameters. Russian methods cannot be recognized as quite adequate, since the algorithms for constructing these models, which involve the use of a large amount of statistical data, have not been fully developed due to drastic changes in operating conditions. Russian enterprises and the short-term existence of the market economy itself in Russia.

E. Altman's model, designed to predict the probability of bankruptcy, is a multifactorial regression equation of the following form:

where K 1 - the ratio of profit before interest and tax to the value of assets;
K 2 - the ratio of proceeds from the sale to the value of assets;
K 3 - the ratio of equity (in market value) to liabilities;
K 4 - the ratio of retained earnings to the value of assets;
K 5 - ratio of own working capital to the value of the assets.

With Z 2.9 - low probability of bankruptcy.

As can be seen from the presented dependence, signs of bankruptcy can be not only liquidity problems, but also insufficient efficiency of the organization, in particular, low profitability and business activity.

Analysis of the probability of bankruptcy according to the method of R.S. Saifulin and G.G. Kadykova suggests determining the rating number in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the following relationship:

where K 1 - the ratio of own working capital to current assets;
K 2 - the ratio of current assets to short-term liabilities;
K 3 - the ratio of revenue to the value of assets;
K 4 - the ratio of net profit to revenue;
K 5 - the ratio of net profit to equity.

To determine the degree of bankruptcy probability, the rule is used: if the rating number exceeds one, then bankruptcy is unlikely, and vice versa, if the number is less than one, then the bankruptcy probability is significant.

The presented methodology also considers the causes of bankruptcy of organizations more widely than state methods, pointing out low efficiency among them.

Control questions

1. What is the content of the analysis carried out on the basis of the financial statements of the organization? What is the information basis of the main types of analysis?
2. What is the analysis of the financial condition of the organization? Justify the main factors of financial stability of the organization.
3. Give the characteristic to a technique of the analysis of liquidity of balance. How are deficits and surpluses calculated? What recommendations can be given based on the results of the balance sheet liquidity analysis?
4. What are the main liquidity ratios of the organization? What can cause insufficient and excessive liquidity of the organization? What problems can arise for the organization in the presence of insufficient liquidity? Excess liquidity?
5. Explain the algorithm for calculating and analyzing the value of the organization's net assets. Why is one formula used to calculate NAV, and another is used for their factor analysis? What decisions of a joint-stock company are related to the value of net assets?
6. What is the analysis of the profit and profitability of the organization? What factors determine the amount of profit?
7. Explain the purpose and algorithm of the organization's economic portfolio analysis. How can you characterize the goods produced by the organization in terms of the "Boston matrix"?
8. What are the main indicators of profitability? For what purposes can they be used? How can the creditworthiness and investment attractiveness of an organization be assessed in terms of profitability?
9. What are the main indicators of business activity? What factors determine the business activity of an organization?
10. What is an organizational resource analysis? How can you evaluate the composition of non-current assets of the organization?
11. What is asset analysis? What are the components of the natural-material structure of fixed assets? What is the active and passive part of fixed assets? What is the analysis of the degree of ϲʙᴏboda in the use of fixed assets?
12. What is the algorithm for calculating the indicators of the condition of fixed assets? How can you interpret the results of calculating the indicators of the state of fixed assets?
13. How are asset utilization rates calculated? How to calculate the increase in revenue received from extensive and intensive factors that characterize fixed assets?
14. In what aspects is the structure of current assets analyzed? How to justify the optimal indicators of the structure of current assets in the context of their elements? Explain how the structure of current assets by liquidity affects the liquidity of the organization as a whole.
15. How can we evaluate the ratio of the growth rate of labor productivity and the growth rate of wages? How to evaluate the effectiveness of labor costs?
16. What characterizes the indicators of resource intensity of products? How do they relate to resource performance measures?
17. What official methods allow to analyze the probability of bankruptcy? What indicators can be used by state methods to analyze the probability of bankruptcy?
18. How is the solvency recovery ratio calculated? insolvency ratio? How to determine if the organization has the ability to restore solvency?
19. How are signs of fictitious bankruptcy established? What are the signs of intentional bankruptcy? How are asset-backed ratios calculated?
20. What are the author's methods for determining the probability of bankruptcy? What indicators are used by the author's methods to assess the probability of bankruptcy? What are the disadvantages of copyright methods?

Lecture 1. The role and place of management analysis in the enterprise management system

Purpose, basic concepts, tasks of management analysis

Management analysis gives an assessment of the internal and external factors of the current situation, general trends in the development of economic processes, possible reserves for increasing production efficiency; provides for an analysis of the degree of tension and the implementation of the plan for all types of indicators, the study of the progress prompt implementation plan, negative causes affecting it, ways to eliminate them.

Analysis is a tool for cognition of objects and phenomena of the internal and environment, based on the analysis of the whole into its constituent parts and the study of them in interconnection and interdependence.

Economic analysis- this is a system of special knowledge associated with the study of economic processes and phenomena in their relationship, emerging under the influence of objective and subjective factors.

The financial analysis- this is a part of economic analysis, representing a system of special knowledge related to the study of the financial position of the organization and its financial results, which are formed under the influence of objective and subjective factors, based on financial reporting data.

Management analysis- this is a part of economic analysis, which is a system of special knowledge associated with the study of enterprise resources in conjunction with its capabilities, which are formed under the influence of objective and subjective factors, in order to increase the efficiency of financial results and develop tactical and strategic management.

The purpose of management analysis is to obtain the key (most informative) parameters that give an objective and most accurate picture of the economic, economic condition and financial results of the enterprise.

The system of goals of management analysis is:

Assessment of the company's place in this business segment; determination of the organizational and technical capabilities of the enterprise; assessment of the competitiveness of products, market capacity;

Analysis of resource opportunities for increasing the volume of production and sales through better use of labor, objects of labor, labor and financial resources;

Analysis of possible results of production and sale of products and ways to accelerate the processes of production and sale;

Deciding on the range and quality of products, launching new product samples;

Development of a strategy for managing production costs by deviations, by cost centers, responsibility;

Choice of pricing policy;

Analysis of the relationship between sales, costs and profits in order to manage the break-even production.

The purpose of the analysis is achieved as a result of solving a certain interconnected set of analytical problems.

The analytical task is a specification of the goals of the analysis, taking into account the organizational, informational, technical and methodological capabilities of the analysis.

The object of analysis is what the analysis is aimed at. Depending on the tasks set, the objects of management analysis can be: the activity of the enterprise as a whole, or production, or expenses, or financial results, or analysis of a market segment, or a comprehensive analysis of the efficiency of resource use, etc.

Subject analysis - a person engaged in analytical work and preparing analytical reports (notes) for management, i.e. analyst.

Management analysis solves the following tasks:

o establishes the main patterns of development of the enterprise;

o reveals internal and external factors, the stable or random nature of deviations and is a tool for sound planning;

If accounting supplies information, then management analysis must turn it into decision-making information. Logical processing, causal study, generalization of facts, their systematization, conclusions, suggestions, search for reserves - all these are the tasks of management analysis, which is designed to ensure the validity of the management decision and increase its effectiveness.

Management analysis did not appear in a vacuum. It is methodologically related to a number of other disciplines that provide a significant contribution to the theory and methodology of management analysis.

Marketing by definition deals with the interaction between the enterprise and the free market. Over the past decade, more and more attention has been paid to strategic decisions. Tools and concepts such as brand equity, customer satisfaction, positioning, product lifecycle analysis, global brand management, analysis and management of individual product categories and analysis of customer needs, create the potential for improving the process of analysis and management decision-making.

The most important contribution made finance And Accounting in management analysis, this is an analysis of the cost of products created, accounting for expenses and income, assessment of financial flows, concepts that should be considered when assessing the impact of a strategy on the value of an enterprise. Another contribution is a rich research base in diversification, mergers and acquisitions. The contribution of financial disciplines to management analysis also lies in the development of the concept of risks and their management system.

Statistics It is both a source of information and, to a large extent, a methodological apparatus of managerial analysis.

In strategic management, such an area is used economic theory, as an industry organization that applies concepts and concepts such as industry structure, exit barriers, and strategic groups. In addition, for the analysis vertical integration The concept of transaction costs has been developed and is being used. Finally, economic theorists have contributed to the concept of the experience curve, which plays an important role in strategy development.

Specialists in the field organization theory made a significant contribution to solving the problem of compliance organizational structure enterprise, its culture and systems. They showed that inconsistency in this area can hinder the prosperity of the enterprise, and also developed many theories and guidelines for implementing the developed strategy.

Discipline strategy Development not only more and more intersects with other disciplines, but in itself is becoming more mature. Its maturity is indicated, in particular, by the many quantitative studies carried out, as well as the high degree of development of tools and methods. In addition, the number one magazine in the field of strategy - Strategic Management Journal - contributed to the "explosion" of academic research in the field of theory and practice of strategy, which has been observed over the past 20 years.

And, of course, managerial analysis is closely related to other areas of economic analysis, which include the theory of economic analysis, financial analysis, and investment analysis.

Rice. 1.1. Functions of the control process

The planning function includes long-term, current and operational planning. At the same time, the implementation of all types of work goes through interrelated stages: assessment of the external situation; determination of demand for products; creation of a system of communications and formation of information flows for planning; definition of the main goals and objectives; development general plans for a long period, current plans. Operational planning complements current planning and is associated with the development of plans for short periods of time.

The function of organization ensures the formation of spatio-temporal deviations, proportions in the use of material and material elements of production and labor.

The control function follows the accounting, includes regular and periodic control, which is manifested in the identification and selection of data reflecting the implementation of planned targets, standards and deviations from them.

Regulation is a function of the control system, which ensures the direction of the activity of the control object in accordance with the plan. Its role is expressed in the correction, due to which random deviations of the system are eliminated. Depending on the objects, there are regulation of stocks, production costs, schedules.

The accounting function is designed to reflect the results of the production and economic activities of the enterprise, provide data on the state of the control object for a certain period and includes accounting, statistical, operational accounting. The duties of an accountant include: organizing and maintaining accounting, planning and control, internal and external reporting, assessment and consulting, work with taxes, accounting and control of assets, economic evaluation and deep analysis. The accountant must know the needs of managers at different levels, improve the technique of accounting work, in order to fully contribute to solving management problems.

Management analysis as a function of the management system includes an assessment of internal and external factors of the current situation, general trends in the development of economic processes, possible reserves for increasing production efficiency; provides for an assessment of the degree of tension and the implementation of the plan for all types of indicators, the study of the progress of the operational implementation of the plan, disturbing causes, and ways to eliminate them.

Management analysis, based on accounting data, constitutes the basis for sound planning, precedes planning, completes the implementation of the plan and goes in the course of its operational implementation.

Analysis is closely related to accounting and control. Accounting carries information about the state of the control object. Control is based on a comparison of accounting information with regulatory information, involves an audit, administrative sanctions. If control establishes only the fact of the deviation itself, then the task of analysis, using the data accumulated by accounting and control, is to study:

o patterns of deviations, their stability;

o factors that caused their specific causes;

o the size of possible reserves in the elimination of disturbing influences;

o possible ways of realization of reserves;

o their effectiveness;

o development prospects.

The tasks of managerial analysis are much broader than control functions.

Management analysis is an important element of the management system. It is designed to provide the administrative apparatus of an organization, enterprise with the information necessary for managing and monitoring the activities of the organization and helping the administrative apparatus in the performance of its functions.

Analysis is the content side of the organization management process. It serves as a tool for preparing a control decision.

The optimality of the managerial decisions taken depends on the development of the policy of different areas of the enterprise:

o quality of managerial analysis;

o development of accounting and tax policies;

o development of credit policy directions;

o the quality of management of working capital, accounts payable and receivable;

o cost analysis and management, including the choice of depreciation policy.

The development of a control decision (see Fig. 1.2) is one of the main tasks of the enterprise management process. Management analysis in the management process acts as

Rice. 1.2. The sequence of making a managerial decision

an element of feedback between the control and controlled systems. The control body transmits command information to the control object, which, changing its state, informs the control body about the results of the command execution and about its own new state through feedback.

Feedback shows how certain management decisions influenced the production and economic process, which allows you to search for alternative solutions, change the direction and methods of work. Feedback includes a set of techniques and relationships between people.

The feedback hierarchy in management analysis is built in such a way that operational management decisions are made at the lower levels according to the maximum data provided (Fig. 1.3).

Speaking about the role of management analysis in the management of the organization, the following points should be highlighted. So, analysis:

o allows you to establish the main patterns of development of the enterprise, identify internal and external factors, the stable or random nature of deviations and is a tool for sound planning;

o contributes to a better use of resources by identifying unused opportunities, indicating directions for searching for reserves and ways to implement them;

Rice. 1.3. Feedback hierarchy

o contributes to the education of the organization's staff in the spirit of frugality and economy;

o affects the improvement of the mechanism of self-sufficiency of the enterprise, as well as the management system itself, revealing its shortcomings, indicating ways the best organization management.

Based on the time aspect, in management analysis, preliminary, current, subsequent and prospective types can be distinguished (see Fig. 1.4). Each of them is necessary for making managerial decisions by certain managers at a specific stage of the enterprise's activity (see Fig. 1.5).

Management analysis reduces the uncertainty of the initial situation and the risk associated with choosing the right decision.

There are four main phases in the decision-making process.

1. Study of the initial position, collection and transmission of information about the actual state of the control object. This is an important aspect of the analytical work of the governing bodies, which makes it possible to determine the current and future conditions in which the object of management is located and compare them with common goals in order to formulate the main problems of decisions.

2. Information processing, preparation and decision making. Comprehensive information processing, comparison, clarification of causes are being carried out,

Rice. 1.4. Types of management analysis based on the time aspect

possible alternative options, criteria are defined. The development of projects, their feasibility study, the definition of common goals and objectives, taking into account available resources, are being carried out. The task of economic analysis at this stage is to choose the best option.

3. Organization and implementation of decisions, issuance of commands to the control object to eliminate the identified deviations.

4. Calculation and control of the implementation of decisions. The actual effectiveness of solutions is analyzed. One of the most important types decisions are made by the plan, and economic analysis is a tool for substantiating plans, choosing options, assessing the degree of their implementation and the factors that influenced the deviation from the plan.

It is necessary to distinguish between decision-making levels and, accordingly, the distribution of analytical information on these levels (see Fig. 1.6). At all levels of the system, decisions are made that correspond to the available information and production needs.

The enlarged model of the analytical support system (CAO) consists of blocks corresponding to the objects of management and processes of production and economic activity.

Rice. 1.5. Decision making in the management system

Rice. 1.6. Decision levels

Industrial and economic activity is a superposition of processes on resources. The input is resources, material and material flows, which, passing through processes, including the production process, come out in the form of results (finished product, profit, financial transactions) that complete the old and start a new cycle of processes.

Both in the control and in the controlled systems, blocks of information are allocated in accordance with the control objects.

Under control objects resources (means of labor, objects of labor, labor and wages, financial resources) and results (product of labor, costs, profits, financial transactions) are understood.

Production resources are:

A) means of labor:

Buildings (industrial, residential, etc.),

Structures and transmission devices (hydraulic engineering, pipelines, power lines, etc.),

Power machines and equipment (heat engineering equipment, complex installations),

Working machines (compressor machines, pumps, handling equipment),

Vehicles (automobile transport, industrial transport, etc.),

Measuring instruments (devices for electrical and magnetic measurements, optical, light and electron microscopes),

Tools and fixtures (main tool, auxiliary tool);

b) objects of labor - fuel (solid, liquid); energy (electric, steam, water, compressed air); raw materials and materials (main and auxiliary); spare parts for repairs; container; low-value and fast-wearing items; semi-finished products (purchased);

V) labor resources - the number of employees of the enterprise by category, age, education, skill level; population movement; working time, its losses; labor productivity in various measures; payroll, its structure by category; the composition of the wage fund, the level of wages;

G) financial resources - cash on hand, on a current account, in other settlements; receivables, payables and other cash.

The results of production and economic activities are:

A) product of labor - finished products and works of an industrial nature on the side; finished products - finished products; spare parts; cooperative deliveries released outside the main activity; semi-finished products and products auxiliary shops to the side;

b) production efficiency indicators - the cost of production; profit and profitability;

V) financial operations - a cycle of operations that complete the use of resources at different stages of the cycle. This includes the formation of own working capital, the use of borrowed funds, accounts payable, the formation of various reserves, depreciation and targeted financing.

The processes of production and economic activity are:

A) supply - begins with the purchase of material assets and ends with their entry into production;

b) production - covers all operations, starting from the moment the materials enter production and ending with the receipt of finished products at the enterprise's warehouse;

V) sale - begins with the shipment of finished products and ends with the receipt of proceeds to the settlement account of the enterprise, which ensures cost recovery and the formation of net income;

G) distribution - starts from the moment the proceeds are received and ends with the creation of prerequisites for the resumption of the production process, which are reflected in the distribution of part of the proceeds from sales for reimbursement of material costs and the restoration of inventories and, thus, are completed with the start of a new supply cycle.

Table 1.1. Characteristics of agricultural, industrial and information societies

To create an information base for management analysis, it is necessary to solve the following tasks:

o establish the volume, content, types, frequency of analysis;

o determine the methodology for solving individual problems, a system of indicators, factors;

o clarify on the basis of the adopted methodology the decision methods;

o determine the general need for information on tasks;

o eliminate duplication of information by examining the relationship of analytical tasks;

o determine the volume, content, frequency, sources of information for the formation of an information base for the analysis of economic activity.

All necessary information must be classified into groups depending on the connection with the control system. The allocation of input, output, primary and derivative information allows you to find out the general direction of the formation of the information base.

In a broad sense, under analytical information, characterizing the activities of the enterprise, understand any data that can be obtained from various sources.

The main elements of information support include:

o documentation and workflow system;

o classification and coding system;

o information base (file cabinets, arrays of regulatory and reference information, etc.);

o regulatory documents (job descriptions).

The main carrier of economic information is a document - a material carrier containing information in a fixed form, drawn up in in due course and having legal significance in accordance with the current legislation.

Each document is assigned a code in accordance with the national classifier of management documentation (OKUD). For a number of documents, unified unified and standard forms of forms have been developed.

Documents are different types(Fig. 1.9). They can be classified according to a number of features (Fig. 1.10).

Rice. 1.9. Document types

Rice. 1.10. Document classification

Documents containing the initial data of organizations and enterprises are commonly called primary, and documents containing general information and used for making managerial decisions - weekend (see fig. 1.9).

Output documents are classified according to the following criteria:

o the nature of the reflected management functions (types: technical preparation of production, accounting, technical and economic planning, etc.);

about the form of presentation (types: digital, alphanumeric, graphic);

about appointment (types: main, auxiliary);

o frequency of receipt (types: daily, ten-day, quarterly, annual, monthly);

o the urgency of compiling (types: operational, ordinary, non-urgent);

o mode of obtaining output documents (types: request, procedural, interactive).

Depending on the place of origin, documents are divided into external, created outside the organization, and internal, circulating within the organization. External documents include plans approved by higher organizations, industry standards, instructions, etc. Depending on the management functions performed, documents are distinguished accounting, planning, statistical, operational management documents.

Standards of terminology should be followed when working with documentation of all kinds. One standard term must be established for each concept. Directions of work on standardization in management analysis are associated with the development of clear terminology and concepts used in the methods, standardization of the system of factors and indicators, development of a unified system of symbols and symbols, standardization of management analysis methods.

Analytical information can be financial and non-financial. Information of a financial nature dominates in reporting, but the role of non-financial information is also very significant.

Analytical information financial character - this is data expressed in monetary terms. Analytical information non-financial character - this is any quantitative data measured in physical units, as well as a descriptive part of the management report, including facts and circumstances that cannot be accurately measured in monetary terms (for example, a description of the analysis methods used).

The level of management analysis as a whole depends on the goals and objectives of management, available information, software, technical and staffing. The higher the level of analysis, the more detailed you can imagine the economic picture of the ongoing processes and phenomena at the enterprise, the more accurately you can predict the future.

The main sources of data in management analysis include information: accounting, regulatory, scientific, best practices, reporting, current results of the facility.

Reporting is recognized as one of the most complete sources of information: statistical, accounting, management, tax.

Management reporting is intended for use in the management of an economic entity (management, other management personnel). In this regard, the content, frequency, terms, forms and procedure for its preparation are determined by an independent economic entity. At the same time, best management practice shows that the most useful and effective is such a construction of management reporting, in which the content and procedure for compiling it are based on the same principles on which individual accounting and consolidated financial statements are prepared.

the main task in the field of management reporting lies in the wide dissemination of the best practices of its organization, as well as the experience of using it in the management of an economic entity.

Tax reporting(tax declarations) is intended for fiscal purposes and is mandatory for the preparation of business entities, the range of which is established tax legislation. Tax reporting should be compiled on the basis of information generated in accounting, by adjusting it in accordance with the rules of tax legislation.

the main task in area tax reporting is to reduce the cost of its formation due to a significant approximation of the rules of tax accounting to the rules of accounting.

Financial statements- a unified data system on the property and financial position of the organization and on the result of its economic activity, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information on the financial position of the organization in a form that is convenient and understandable for these users to make certain business decisions.

Management analysis in the management process acts as an element of feedback between the managing and managed systems, which is a process of informing interested managers about the compliance of actual performance results with expected or desired ones. Information, as a rule, passes through the system of internal management reporting, serves as an integral part of a more general system of internal control of the organization. The more the leader is focused on achieving results, and this is the main goal of management accounting, the more he needs feedback through internal reporting, informing him about the effectiveness of the responsibility center. Internal management reporting is prepared primarily for the manager, responsible for achieving goals, and only then - for his boss. Disadvantages of internal reporting, typical of traditional approaches to the organization of internal control, is that the main focus is on errors, instead of giving managers oriented information that allows them to take action. effective action. As a result, feedback turns out to be aimed at conducting audits and looking for omissions. It turns control into past events and operations, generates data that can no longer be corrected, limits the ability to act with a perspective.

The most common shortcomings of internal reporting are as follows:

o information is aggregated primarily to control sales or determine costs and is not related to the needs of individual managers whose activities generate income or require costs;

o the information summarized in the reporting is addressed to the wrong people, often not even for the manager who is on the front line of economic activity, but for his boss or manager;

o reporting provides specific information on general issues, which makes it difficult to make decisions in specific areas;

o reporting is dominated by redundant unnecessary information. As a result, the manager is entrusted with the task of sorting information in search of the one that he really needs to manage.

To the highest levels of management, the volume of information is reduced, and the responsibility (significance) of decisions made increases. Internal management reporting, along with the chart of accounts of management accounting, is a backbone element, the main backbone on which the entire management structure rests.

Information support contains information about the external and internal environment of the organization. At the same time, two information flows about the external business environment and two about the internal one are distinguished.

1. Information about the external business environment:

1) a set of economic and political entities operating outside the enterprise;

2) the relationship that develops between them and the enterprise.

2. Information about the internal business environment:

1) relationships in the team that determine the saturation of information flows and the intensity of communication flows;

2) the values ​​laid down and generated in production.

Managerial analysis occupies an intermediate place between the collection and processing of economic information and the adoption of managerial decisions, both strategic, expressed in the preparation of plans, and tactical, on the operational regulation of the course of production necessary to achieve the planned goals. It is considered as one of the functions of production management.

A number of conditions are imposed on the organization of information support for analysis: analyticity of information, objectivity of information, unity, efficiency, rationality, etc.

The basis for the effective functioning of the management system is the quality of management awareness.

At bad information system the state of management depends on unknown circumstances and distorted data, as well as on the subjective interests of employees when the manager is reported not what is really necessary. The interests of the staff of the apparatus, which run counter to the interests of the organization, destroyed more than one organization. The head of the organization should have information on the following issues:

o about the adopted goals of the organization;

o about the long-term and short-term strategy, tactics of the organization adopted at this stage of activity;

o about the main events in the macro environment related to the activities of the organization;

o about the state and changes taking place in the microenvironment;

o on the current state of the organization and the development forecast for the planning period;

o on the main proposals for strategic partnerships and business operations.

o the composition of the complex of documents, sets of documents included in the complex;

o nomenclature of data included in the document;

o frequency of presentation.

Such a set of documents maintained in the organization for the assessment of the state may include sets of periodic, ongoing and forward-looking information. Periodic information set includes daily, weekly information.

Daily report can cover the main events that took place in the organization during the day.

Weekly - analyze the operations performed during the week, the implementation of contracts, the market situation, bring to the attention of the first person the difficulties and shortcomings in the work of the organization.

To create an information base analysis is necessary.

Finance of an economic entity is an objective economic category that reflects the process of managing limited financial resources that arise in the course of its production, investment and financial activities over a certain period.

The functional objectives of financial management are:

maximizing the market value of the firm;

the survival of the firm in a competitive environment;

avoiding bankruptcy and major financial failures;

leadership in the fight against competitors;

sustainable and sufficient growth rates of the economic potential of the company;

growth in sales volumes;

cost minimization;

ensuring profitable activities.

All of these tasks are closely related to each other, although in some cases they are multidirectional in nature. Their solution is possible as a result of the analysis of alternative solutions that take into account the compromise between the requirements of profitability, financial stability and liquidity of the enterprise.

The leading principles of financial management are:

integration into common system enterprises. This means that in whatever area of ​​activity a management decision is made, it directly or indirectly affects the formation of cash flows as a result of financial activities;

the complex nature of the formation of management decisions - all decisions in the field financial management are directly or indirectly related; at the same time, their impact on financial performance may be contradictory;

high dynamism of management;

multi-variant approaches to the development of individual management decisions;

focus on the strategic goals of the enterprise development.

Financial management decisions are always made under conditions of uncertainty, with varying degrees of risk, and represent a compromise between risk and return.

The object of management is the financial resources of the company, which represent the totality of all sources of funds accumulated by the organization in order to carry out all types of activities, as well as ensure the economic growth of the organization.

The market economy potentially offers a wide range of opportunities for a company to mobilize financial resources to build assets and grow from different sources and in different forms, which allows the choice of priority, affordable and cheapest of them in the formation of the optimal capital structure.

The subject of financial management is the top management personnel of the company, which determines financial strategy and controlling operational financial decisions, specialized departments and services for managing the company's finances, specialists - professional financial managers. In some cases, small and medium-sized firms, in order to save management costs, entrust financial management (or part of it) to specialized companies for which financial management is a type of entrepreneurial activity.

Financial management is aimed at the implementation of strategic and tactical financial decisions.

Under the strategy understand the general direction and way of using financial resources to achieve the goal. The strategy allows you to focus on alternative solutions that do not contradict the accepted goal.

The most important tasks of developing a financial strategy for a corporation include:

analysis and evaluation of the financial and economic condition in order to achieve transparency of the latter for owners, investors, creditors;

maximizing the profit of the organization;

optimization of the capital structure, ensuring the financial stability of the organization;

ensuring the investment attractiveness of the company;

use of market mechanisms for attracting financial resources;

creation of an effective mechanism for managing the finances of an economic entity.

Financial methods represent a way to influence financial relations on the business process and include financial and management accounting, economic and financial analysis, financial planning, financial regulation and control.

Financial instruments provide implementation financial methods. They are based on the methodological tools of financial management, which are based on the basic concepts of the theory of finance, the time value of money, taking into account the inflation factor, taking into account the risk factor, taking into account the liquidity factor.

The adoption of any strategic and tactical decisions in financial management begins, is mediated and ends with financial and economic analysis - the process of studying the financial condition and the main results of the financial activity of an economic entity. Financial analysis is aimed at assessing the company's financial capabilities to determine strategic goals, the effectiveness of financial and investment decisions made through indicators of financial stability, solvency, profitability of business and market activity of the corporation within the country and abroad.

Analysis is an integral part of management: it is based on accounting information in the form of financial statements and management accounting data; allows you to compare reporting data with plans and standards, conduct internal audits, and provide interpretation of the results. The subject of financial management is the top management personnel of the company, which determines the financial strategy and controls operational financial decisions, specialized departments and services for financial management of the company, specialists - professional financial managers.

The economic activity of the organization is carried out in the conditions of market relations. The market is the process of interaction between sellers and buyers to sell and buy goods based on determining their prices and quantities in accordance with supply and demand.

The main principles of a market economy are:

variety of forms of ownership;

availability of labor markets, capitals, goods;

independence of enterprises, freedom of entrepreneurship;

market pricing and competition;

regulation of state intervention in the activities of the organization;

legal support of the rules of economic behavior of business entities;

There is a system of interconnected markets: labor, means of production, consumer goods, financial resources, services and technologies. In all cases, the market plays the role of an economic instrument for the distribution of production and financial resources between various areas of their application.

The management system of any organization includes a variety of interrelated components, among which are following blocks associated with economic analysis (Figure 3).

Figure 3. Relationships of economic analysis

Planning determines the direction and content of the organization's activities; accounting ensures the collection, systematization and generalization of the data necessary for management; in the process of analysis, the primary processing of economic data is carried out, which allows making the necessary decisions. This determines the place of economic analysis in the management process.

Economic analysis is a way of understanding the economic processes of an economic entity, based on the decomposition of the whole into its constituent elements in order to study the latter in their interconnection and interdependence through synthesis, i.e. combining previously selected parts of the object.

Economic analysis is a set of analytical tools and methods applied to indicators of various economic and financial documents in order to identify significant relationships and characteristics and convert data into information.

As a result of economic analysis, the validity of drawing up business plans and standards is increased, the economic efficiency of the use of material, labor and financial resources is determined, internal reserves are identified and measured, implementation is monitored and economic decisions are optimized.

Operational analysis plays a leading role in verifying the implementation of decisions made. The introduction of management accounting, effective commercial calculation, compliance with the economy regime require a daily analysis of costs by items and elements, unproductive costs and losses. The adoption of tactical management decisions makes it necessary to constantly analyze various options economic parameters.

The analysis is used as a preliminary forecast tool in the assessment investment projects. Choice the best option economic development is inextricably linked with the current and predictive economic analysis and is based on economic and mathematical modeling, system analysis of efficiency.

Without analysis, the impact on the economy of an enterprise of external and internal environment, market conditions, buyers and consumers of products, competitive environment, market prices, final financial results, it is impossible to develop marketing programs and monitor their implementation.

Economic analysis is an important element in the financial management system for predicting financial conditions and results, assessing the financial condition of an enterprise, and the effectiveness of its functioning. financial system, which is a set of financial relations of the organization.

In the process of economic activity of the company, there is a cash flow. The result of this movement is financial relations at the level of the organization. They are very diverse:

• - with other organizations for the supply of raw materials and sales of products;
• - within the organization with employees of the organization for the payment of wages, shareholders - for the payment of dividends, separate structural divisions;
• - within a group of related organizations (holding structure) relations between the main and subsidiaries, between subsidiaries;
• - with the tax service, off-budget funds, financial authorities states;
• - with the financial and credit system (banks) for settlements, obtaining and repaying loans, buying and selling foreign currency;
• - with insurance organizations, stock and commodity exchanges, investment companies.

To assess financial relationships, all users of financial statements use the methods of financial analysis to make decisions on optimizing their interests. For the purpose of financial management, three interrelated blocks are considered:

analysis of the financial results of the organization;

analysis of the financial condition of the organization;

analysis of the effectiveness of the financial and economic activities of the organization.

This assessment is basic in the system and sequence of analytical procedures:

consideration of each indicator obtained as a result of the analysis in terms of its compliance with the parameters normal for a given enterprise;

identification of factors that influenced the value of the indicator, and calculations of possible changes in the indicator when one or another factor is modified;

forecasting the required value of the indicator for the future and establishing ways to achieve this value;

identifying the interdependence of indicators of the financial condition and ensuring a targeted impact on improving the efficiency of the organization;

substantiation of hypotheses for the development of the financial condition when the conditions of the enterprise's activity change.

The solution of interrelated analytical tasks provides the main functions of financial management. IN Lately one of the necessary elements of managing the activities of an enterprise is an audit, which is based on the mandatory use of methods of economic analysis to determine the client's business activity by the auditor; evaluates the financial and economic prospects of functioning; Identifies areas of possible intentional and unintentional errors in the client's external reporting.

Analytical procedures of the auditor in the course of a preliminary acquaintance with the client's business are as follows:

comparison of current data with data from previous periods;

comparison of current data with plan and forecast data;

comparison of current data with standard indicators;

comparison of current enterprise data with industry average data;

calculation of financial ratios in dynamics;

Thus, economic analysis is one of the important components of planning, regulation and management of the organization.

MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

University of Economics and Management

Faculty of Economics

Department of Accounting and Audit

COURSE WORK

by discipline

"Management Accounting"

Topic: "Management accounting and analysis of management problems"

Completed by: student

Course _______ departments

groups ______

Scientific director

____________________________

____________________________

The work was handed over "____" __________ _____

Checked, admitted to protection "___" __________ ____

The defense took place on "_____" __________ ____

Grade _______________________

Simferopol, 2007

INTRODUCTION.. 3

Section 1. Management accounting, essence, goals and objectives scope 5

The essence of management accounting and the main differences from financial accounting 5

1.2. Systems and types of management accounting. 13

Conclusions on the first section. 24

Section 2. The main directions of analysis in management accounting. 26

2.1. Cost analysis. 26

2.2. Analysis by responsibility centers. thirty

2.3. Direct costing 37

2.4. Approaches to the effective formulation of management accounting in an organization 44

Conclusions on the second section. 51

CONCLUSION.. 53

LIST OF LITERATURE... 56

APPENDIX 1. 57

Appendix 2. 58

INTRODUCTION

The relevance of the study of management accounting and the analysis of management problems with the help of this accounting tool is undeniable. Today, everyone understands that enterprise management is a combination of various production and non-production factors, actions and opportunities for entrepreneurial activity, the ultimate goal of which is to make a profit, i.e. excess of income over expenses. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions.

The subject of research in term paper is the subject of management accounting. The direct object of the study is management accounting and analysis of management problems, performed using the management accounting system.

The purpose of the work is to characterize the object in accordance with the subject based on the study of literary sources. To achieve this goal, it is supposed to solve the following tasks:

Consider the essence of management accounting and the main differences from financial accounting, explore the management accounting system and determine development trends;

Summarize the results of the study in the form of conclusions.

The main methods used in the work are systematization, generalization, comparison, analysis and synthesis, induction and deduction. Systematization is a general scientific method with a wide range of applications. First of all, this method allows you to study the elements on the basis of the main factor connecting them. Generalization can be characterized as synthesis. This is one of the most crucial moments in any analysis, because here it is necessary to be able to separate the influence of typical factors from random ones. Induction and deduction are two complementary methods that connect the general and particular aspects of the phenomenon or process under study. For example, dependency analysis financial result from sales volumes implies knowledge of the factors of such influence and the ability to determine the most significant of them by the total expression. The induction method allows you to determine the quantitative characteristics of various indicators and make a general conclusion on each indicator and their system. Deduction, which works in the opposite direction, i.e., from the general to the particular, can be applied when the overall result is doubtful or wary.

Structurally, the work consists of an introduction, two thematic sections, a conclusion (conclusions), a list of references and applications. The first chapter discusses the theoretical and methodological foundations of management accounting, its content and system, its role in entrepreneurial activity and business related to production. The second section reveals the main areas of analysis used in managerial to solve managerial problems.

The main sources that served as the basis for research in the work are the works of Adamov N., Drury K., Dsyatkina I.V. , Karpova T.P. , Murymov A. A.

Section 1. Management accounting, essence, goals and objectives scope

The essence of management accounting and the main differences from financial accounting

The growing complexity of business and the need to make managerial decisions in a dynamic and difficult to predict environment led to the transformation of traditional accounting into a system for processing and analyzing financial information.

If the user of this system is the tax office, then we are talking about tax accounting. Since the state withdraws taxes from the company, tax accounting is regulated by legislative acts and instructions of the tax service.

Excessive tax pressure forces enterprises to evade taxes, which largely determines the formal and fictitious nature of the company's tax reports. Real economic events in them are mixed with fictitious transactions, the sole purpose of which is to reduce the amount of taxes to the lowest possible level. If the users of the financial system are the founders of the enterprise, shareholders, investors and creditors, then the information is provided in accordance with the rules of financial accounting. In other words, financial accounting is a universal language through which stakeholders can obtain information about the financial position of an enterprise. In our country, the protection of the rights of shareholders and investors is in its infancy and financial accounting is largely formal.

Enterprises are not interested in objective coverage of their activities in relation to external users. High incomes can attract the attention of tax authorities and criminal communities, so firms underestimate the amount of profit received in their financial reports.

In many ways, financial accounting duplicates tax accounting and does not reflect the real situation at the enterprise. The need to raise funds in financial markets forces enterprises to show part of their achievements in financial statements and use the rules of international accounting.

The only source that allows you to fully represent the activities of the enterprise is intra-company, or managerial, accounting. In this case, the users of the financial system are the heads of the company, who are interested in obtaining the most reliable information.

The problem of the development of management accounting in our country is the shortage of highly qualified personnel. The heads of the accounting service, as a rule, are well versed in the intricacies of tax accounting and begin to mechanically use its principles in the preparation of intra-company reporting. All the operations of the company, which will be hidden from the tax inspectorate, the accountant will keep in the head, not without reason believing that it is very difficult to dismiss such a head. As a result, instead of a clear and complete picture of the financial component of the business, the manager will have on the table a pile of unnecessary papers and fragmentary information flavored with narrowly professional accounting jargon. The management of the firm will be carried out on a whim, which sooner or later will lead to bankruptcy or absorption by a stronger competitor.

In order for the business to develop and survive in the competition, the manager must have a complete and clear picture of the financial activities of the enterprise. And only management accounting can help him in this. One of the main functions of management accounting is to establish effective communications between different divisions of the company, the development of effective employee motivation systems, the organization of control over the use of the company's resources and their safety. The most logical step for effective creation management accounting is the formation of a special structural unit, the rank of the head of which must not be lower than the status of the chief accountant. The management accounting system will not priority, which will immediately affect the quality and real usefulness of the information prepared for the management of the company.

Management accounting will certainly increase the efficiency of the enterprise / organization, but this will inevitably lead to changes in practical work enterprises. All the main processes of the production and economic activity of the enterprise: supply, production, marketing and the management function that coordinates them are directly related to the expenditure of labor, material and financial resources. These expenses may be considered justified if, as a result of their implementation, incomes exceeding the costs incurred are received. In essence, enterprise management is a combination of various production and non-production factors, actions and opportunities for entrepreneurial activity, the ultimate goal of which is to make a profit, i.e. excess of income over expenses.

Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. In this understanding, economic information acts as the basis for the processes of preparation, adoption and implementation of management decisions.

Economic information for the management of economic organizations is formed in the systems of planning, accounting and analysis of production and financial activities.

IN general view the system for providing an enterprise with economic information can be represented as the following diagram (Fig. 1.1).

Fig.1.1. The relationship of financial and management accounting with economic analysis.

Financial accounting is designed to provide reporting information and mainly to external users: shareholders and other owners, creditors, investors of the enterprise, its personnel, suppliers and buyers, tax and statistical authorities of the state, public and trade union organizations.

Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions.

The information generated by the management accounting system must meet the following requirements: reliability; completeness; relevance; integrity; understandability; timeliness; regularity.

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

Management accounting basically uses the same principles as financial accounting, and is a logical consequence of the development of accounting, its evolution.

Fig.1.2. The relationship of accounting, production and management accounting.

From the above diagram it can be seen that management accounting consists of two components: production accounting, intended for internal (in-plant, as they said earlier) management of production and marketing of products, and that part of financial accounting that serves to manage financial activities directly in the organization. This does not mean that when organizing management accounting, creating its system, it is necessary to combine both of these functions. They can also exist separately: production accounting keeps records of the costs and results of production and sales, and financial accounting, in addition to accounting, balance sheet and other forms of reporting, participates in the management of financial transactions and cash flows and related activities. In small organizations, the functions of management and financial accounting should be combined into a single service.

The main principle of management accounting is its focus on meeting the information needs of management, solving the problems of intra-company management of various levels of rights and responsibilities. At the same time, information must be ahead of decisions. Management accounting data is needed primarily by those who manage the expenditure of resources or carry out these expenditures themselves. Therefore, one of the principles of accounting for management is the focus on the grouping of costs and results of activities by intra-plant, intra-company divisions of the enterprise. Possessing management accounting information, top-level managers can monitor all financial and economic activities of the enterprise, i.e. monitor ongoing processes in real time, promptly monitor the results of work, take timely measures to eliminate shortcomings that lead to an increase in the cost of production and a decrease in the profitability of production and sales.

For management accounting, it is important not only to calculate the absolute value of indicators, but, above all, deviations from the specified performance parameters, focus on identifying factors that affect deviations. Their identification underlies the management by deviations, in which the corrective action on the controlled object is carried out on the basis of information about deviations from predetermined parameters of the state or behavior of the object.

The most significant differences between financial and management accounting are as follows (Figure 1.3)

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.

Fig.1.3. Comparative characteristics financial and management accounting.

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

economy control current activities the organization as a whole and in the context of its individual divisions, 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 of the organization;

measuring and evaluating the efficiency of management in general and in the context of organizational units, identifying the degree of profitability of certain types of 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 the 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 observe the general principles of generating information for management: the principle of advancing data for making a management decision and the principle of responsibility for its consequences. A 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.

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 accounting tasks for management are distinguished:

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

determination and evaluation 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.

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

Modern management accounting includes the functions of 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.

1.2. Systems and types of management accounting

Any system is a set of elements that are in relationships and connections with each other, which form a certain integrity of unity. In the accounting system, such elements are economic assets, sources of their formation and income, business processes and their results, i.e. objects of financial accounting. The system-forming features here include the possibility of assessing the organization's activities in a single cost meter, the correspondence of the model of accounting tasks to the circulation of economic assets, the use of a single, interconnected chart of accounts, the retrospectiveness and legal usefulness of its data.

The elements of the management accounting system are also its objects and the relationship between them. Basically, they are the same as in accounting, but are not considered from the standpoint of ascertaining and analyzing the fact of the availability and movement of funds, the sources of their formation, changes under the influence of business operations, but from the standpoint of the use of resource consumption, the ratio of costs and results obtained. In addition to indicators traditional for financial accounting, additional indicators of added and discounted value, marginal profit, cash inflow and outflow, amounts and coverage rates and their derivatives serve as objects of management accounting.

According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. In both cases, management accounting is designed to teach managers to evaluate their capabilities and effectively control the resources consumed in the use of these opportunities.

Strategic accounting is forward-looking. Not a single economic organization can count on the constant and ever-increasing success of its activities over many years. Moreover, if it does not develop, sooner or later it will face financial collapse. Strategic accounting information and the use of its data should enable decisions to be made to prevent this.

The managerial function, or the reaction of management to management accounting data, consists in a set of measures to achieve the set goal, evaluate the performance of various departments of the enterprise, develop corrective actions in case of deviation from the norms and standards of costs, production and sales.

Operational accounting ensures the identification of bottlenecks in the activities of the enterprise, in its production and marketing capabilities, generates information for managing the range of products and goods, costs and results of production and marketing activities, helps in determining offer prices and participation in the market, provides other information for making operational decisions. management decisions .

At the heart of operational management accounting is the calculation of production and marketing costs as a set of variables that depend on the volume of activities of the costs and costs of organizing and managing an enterprise, which are mostly constant, depending on the length of the reporting period. This is the so-called system of accounting for reduced cost or variable costs(direct-cost, variable-cost, allowance for marginal costs).

Operational accounting for management partially performs the functions of internal control of the efficiency of the enterprise and its divisions, the profitability of production and marketing of individual products, goods and services.

Integral part This type of accounting is the operational diagnostics of the financial and economic activities of the enterprise. It monitors and analyzes the financial condition of organizations, their break-even level, assesses risks and develops recommendations for risk management.

There are a number of specific requirements for information for internal management, different from the requirements for information for financial accounting, for accounting information for external users. She must be :

· operational, formed on the principle "the sooner the better";

target, i.e. aimed at solving specific management problems;

· targeted - having a focus on a specific consumer - the manager and the tasks he solves;

Sufficient - management accounting information should not be redundant, but quite sufficient for making appropriate decisions;

economical to obtain and use;

· flexible, adapted to the possibilities of changes in the business.

Reporting and information systems for management act as a means of communication and perform the most important task - the transfer of data from planning and control systems to those levels of management that are responsible for making decisions on certain issues. For their consideration, reliable, clear and precise, complete and timely information, structured both by levels of responsibility and by the degree of complexity of decision-making, should be presented.

Improving the philosophy of management accounting. Features of the development of management accounting in Ukraine.

Management accounting has Western roots and is a novelty in our country. But in the West, this area of ​​practical knowledge has evolved for a long time.

So, in the 1980s. in the professional and academic literature began to appear critical remarks on the practice of managerial accounting. The most thorough criticism comes from Robert Kaplan of the Harvard Business School. In a number of publications, he questioned the significance contemporary practice management accounting.

In 1987 he co-authored the book Lost Importance: The Rise and Fall of Management Accounting with Thomas Johnson. book purchased wide popularity In particular, thanks to the authors' assertion, firms still use the practice of management accounting, the principle of "just in time" was developed more than 30 years ago and therefore outdated in a different era of competition and production development. Although opinions are divided on the need for changes in management accounting, many experts strongly believe that fundamental changes are required.

The principal criticisms of modern management accounting practice are as follows:

· Traditional management accounting does not meet the requirements of the current level of production development and increased competition.

· Traditional cost accounting systems provide misleading information unsuitable for decision making.

The practice of management accounting loses its independence, following the requirements of financial accounting, and acquires an auxiliary character.

management accounting focuses almost entirely on the internal aspects of the company's activities and does not pay attention to environment business in which the company operates.

Let's consider these remarks in more detail.

Inability to respond to changes in the level of development of production and to the growth of competition. In the 1980s advanced industrial technologies(MTP) and just-in-time production methods have brought significant changes to the production sag of many organizations. Companies have realized that successfully standing up to the competition requires producing advanced, high-quality, low-cost products and first-class customer service. Many companies have responded to these demands of competition by investing in APT, adopting just-in-time manufacturing philosophies, and focusing on objectives such as high quality, product novelty, timely delivery and flexibility in customer service.

These changes have led to many problems, such as how to evaluate the effectiveness of investments in APT, how to calculate the cost of a product, how to change the company's control system and performance indicators so that they stimulate managers to achieve the company's new strategic goals in the field of production and competition. Some organizations have argued that their cost accounting systems have slowed down rather than encouraged change in their operations. As a result, a number of experts argued that management accounting needed a revolution that would reflect the revolution in the field of production.

The basic requirement of production in a market economy is expressed by the concept of "just in time", which is to produce the right components in right time and only when they are required. A survey conducted by K. Drury showed that 84% of the surveyed companies estimate inventories of inventories on the basis of costing with a full division of costs to calculate monthly profit in the interests of intra-financial reporting. If a costing system with full cost allocation is used to estimate inventories of inventories, then profit center managers can increase profits by increasing inventories of inventories. This causes the profit pricing system to operate in the opposite direction to that of just-in-time philosophy. Reports on the execution of estimates are received too late, so they cannot be used to control production radios. Typically these reports are produced on a monthly or weekly basis. However, industrial companies that have implemented “on time” production tend to have short production cycles and therefore information about problems arising in production must be received immediately, at least daily. Companies with a just-in-time philosophy would like to focus on metrics that reflect the quality and reliability of production, rather than deviations in purchase prices that divert attention from key metrics. These indicators should bring together all the factors that are important for procurement activities, in particular the quality and reliability of suppliers, and not just prices. Some experts argue that the concept of setting standards is incompatible with the principle of continuous improvement of the just-in-time philosophy. When standards are set, they seem to replace the desire for continuous improvement with the desire to achieve precisely these regulatory indicators. Dynamics of performance indicators over different periods of time provides useful feedback in the form of information about the rate of change in the functioning of production.

Reporting within management accounting traditionally tends to focus on costs. However, if you do not pay due attention to non-financial indicators, which are so important for successfully resisting competition in the business environment, then the managers and staff of companies will tend to focus their efforts only on improving cost indicators, which means ignoring no less important marketing, managerial and strategic aspects of activity. companies.

Limitations of traditional manufacturing costing systems. In the late 1980s measurement of production costs and profitability analysis have become very popular. Full production costs calculated for financial reporting purposes. Management accounting literature notes that total production costs calculated using financial accounting principles are not appropriate for decision making. It is argued that decisions should be made on the basis of an analysis of incremental (removable) costs. According to this approach, decisions such as starting production of a new product, stopping production of a product, and setting prices for a product should be based on the study of only those incremental costs and incomes, the volume of which is determined decision. This approach requires special studies, if necessary. However, for complex, multi-dimensional real-world situations where companies produce a wide range of products, it may not be appropriate to uniquely establish the relevant costs for each decision, since the number of possibilities and options that the manager faces every time is many.

Based on a review of 150 cost accounting systems in the US, Cooper argued that all companies used the traditional full cost of manufacturing a product to make decisions. The disadvantages of traditional total manufacturing costs for decision making have been extensively discussed in the writings of Johnson and Kaplan. Traditional methods of manufacturing costing were created decades ago when companies produced a small number of products and the main factory costs were the cost of labor of the main production workers and basic materials. The overhead costs were low, and therefore the misstatements arising from the inability to accurately allocate overhead costs to specific products were negligible. At the same time, the cost of information processing was significant enough that more precise and complex methods of allocating overheads to products were difficult to justify.

Currently, companies tend to produce a large range of products; labor costs for key production workers represent a small part of total costs, while overheads, on the contrary, have become more important. Simplified methods of apportioning product overheads based on ever-decreasing labor costs for key production workers can no longer be justified, especially now that information processing costs are no longer a constraint on the implementation of more complex data processing systems. Moreover, fierce competition in the global marketplace has created a need for more accurate information about the impact on a company's profitability of product mix decisions, whether to start or end products. Against this background, the method of cost accounting by function arose.

Transformation of management accounting (into an auxiliary tool of financial accounting). According to Johnson and Kaplan, management accounting has become an auxiliary tool for financial accounting. As an argument, the thesis is put forward that production costs calculated in the interests of financial accounting are also used for decision-making. Such calculations include an arbitrary allocation of overheads to products and do not reflect the amount of resources consumed by specific products. Costs calculated on the basis of financial accounting principles provide sufficient accuracy to allocate costs between costs products sold and the cost of inventories, which is necessary for external financial reporting. But they distort the individual cost of the product through the mutual subsidization of production costs resulting from the misallocation of overhead costs. Therefore, strategic decisions are subject to the requirements of financial reporting.

Drury's research provides material to support Johnson's and Kaplan's claims that cost accounting systems primarily serve the needs of external financial reporting. When preparing monthly internal profit reports, most companies are guided by the requirements for external reporting and estimate the cost of production based on the full allocation of costs, despite the fact that there are strong arguments in favor of using costing by marginal cost for internal profit reporting. Virtually all companies have used depreciation for pricing decisions, while replacement cost should be used for management accounting.

Companies must make informed choices and provide sufficient reasons for asserting financial reporting requirements as the basis for obtaining management accounting information. Management accounting information should not simply be a by-product of external financial reporting systems.

Lack of attention to the external environment in which the company operates. Management accounting has been criticized for its predilection for comparing costs and revenues of a company and its lack of attention to the external environment in which a company operates. Critics of management accounting argue that it is necessary to focus more attention on the prospects for the company's activities, introducing indicators that characterize the company's sales markets and indicators that characterize its competitors in the reporting. This externally oriented approach is known as strategic management.

In the USSR, which included Ukraine, the term "management accounting" was not used. A significant part of the indicators (financial and non-financial) of current internal reporting was based on operational rather than accounting data. Accounting was, in essence, financial accounting, aimed at controlling the preservation of socialist property and the implementation of government plans. At the same time, accounting data was also used for management in order to reduce costs and increase profitability. The development of market relations in Ukraine has led to an increase in the need for accounting information necessary for enterprise management. Therefore, the term management accounting appeared in the 1999 Law of Ukraine "On Accounting and Financial Reporting in Ukraine" as a synonym for on-farm accounting. This Law contains the following definition: "Intraeconomic (management) accounting - a system for processing and preparing information about the activities of an enterprise for internal users in the process of managing an enterprise." At the same time, Article 8 of the Law provides that an enterprise independently develops a system and forms of on-farm (management) accounting.

However, the expediency and possibility of practical division of accounting into financial and managerial in Ukraine, Russia and other countries - the former republics of the USSR is perceived ambiguously and is the subject of extensive discussion. Fans of the division of accounting into financial and managerial (G. Chumachenko, V. Paliy, V. Ivashkevich, etc.) believe that such a division does not violate the unity of the accounting system, since this is not a methodological division of accounting, but organizational changes. Opponents of such a division (Y. Sokolov, B. Valuev, O. Borodkin and others) believe that accounting is the only and indivisible, and management accounting is cost accounting and costing, which are artificially trying to separate individual, mostly young people from accounting. , experts focused on Western traditions.

Enterprise management and other users of accounting information need timely, reliable and relevant information. If an enterprise has a need for certain information in addition to mandatory accounting, it can create such an information system and give it any name: "controlling", "internal accounting", "management accounting", etc. Such a definition of accounting tasks makes it possible to talk about the need creation of a global accounting system, which should meet the information needs of both external and internal users (Fig. 1.4) .

Fig.1.4. Global Accounting System

Therefore, management accounting should be considered as a subsystem of accounting that provides financial and non-financial information necessary for making decisions aimed at achieving the strategic goal of the enterprise.

Conclusions on the first section

1. The increasing complexity of business and the need to make managerial decisions in a dynamic and difficult-to-predict environment have led to the process of transforming traditional accounting into a system for processing and analyzing financial information. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions. The main tasks of organizing management accounting are focusing on achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving a given problem, participating in choosing the best option and in calculating its normative parameters. performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis.

2. According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise.

3. Management accounting has Western roots and is a novelty in our country. But in the West, this area of ​​practical knowledge has evolved for a long time.

Section 2. The main directions of analysis in management accounting

2.1. Cost Analysis

Cost is the use of a specific resource to achieve a specific goal. Costs are always associated with a specific object. Objects can be activities, branches and structural subdivisions, products and services produced, projects and programs.

Cost information is accumulated by the accounting system and then allocated to cost objects. Cost allocation can be direct when there is an obvious relationship between the amount of resource spent and the amount of output produced.

For example, to produce 1 ton of gasoline, it is necessary to use 1.5 tons of oil. Of course, in fact, more or less oil may be needed, depending on the oil used. technological scheme, the efficiency of the equipment and the amount of theft, as well as the validity of the standards used at the enterprise. However, it can be said with confidence that with the system of management, control and technology that has developed at the enterprise, it will take quite a certain amount of oil. The cost of the oil used will be called the direct costs of the enterprise.

The relationship between the result obtained and the resources used is not always direct and obvious. When an additional analytical procedure is needed to link resources and results, we talk about indirect, or overhead, costs.

For example, it is not necessary to determine how many microns the machine wears out in the production of a given part, but with the help of an additional calculation, you can always find out a more or less correct estimate of the costs due to equipment wear in the manufacture of this part. Typically, the analytical procedure for determining indirect costs is based on the measurement of the actual value of a special indicator, which is called the "cost driver". The peculiarity of this indicator is that its change allows you to accurately determine the change in the value of costs. For example, as a driver of production indirect costs, the number of manufactured products, machine hours and hours of operation of equipment, man-hours of work of the main production staff. To determine the amount of costs, in addition to the actual value of the driver, the recalculation factor is also used. essence given coefficient- an estimate of how much the costs will change when changing by one unit of the cost driver.

Let's say that the operating time of the equipment is a driver of indirect production costs. The following ratio is used as a conversion factor: 1 hour of equipment operation increases indirect production costs by 15 den. units . If the equipment run time was 20,000 machine hours in February, the estimated indirect manufacturing cost would be $300,000 (20,000 hours * 15 days units/hour).

The most important criterion for choosing a cost driver is the accuracy of estimated costs: at the end of the year, when actual and estimated costs are compared, the difference between them should be minimal. If the calculated costs are higher than the actual costs, then by the amount of the discrepancy it is necessary to increase the profit and reduce the company's costs received by calculation. If the estimated costs are lower than the actual value, in this case the difference should reduce the profit and increase the costs (cost) received by calculation.

If the difference between actual and estimated costs is considered by the firm's management to be too high, another driver should be used (for example, man-hours of key production personnel). Sometimes for more exact definition cost values ​​are used by several drivers at once.

If the costs change in proportion to the change in the driver, they are called variable. An example of variable costs is the cost of raw materials in the production of finished products. If the value of the costs does not change despite the change in the cost driver, then these are fixed costs. An example of fixed costs can be the costs of the company for management and control, the implementation of preventive repair work for cleaning and security.

By the nature of the impact on the amount of profit, the costs are instantaneous and inventoryable. Instantaneous, or periodic, costs reduce profits at the time they are incurred. An example of such costs would be marketing and administrative expenses.

At the same time, one should keep in mind the difference between the profit received for the purposes of management accounting and the profit shown in the reporting for the tax inspectorate. For example, advertising costs are included in the costs of the enterprise according to certain standards. If the standard is exceeded, the amount of the excess is compensated from the profit remaining after taxes.

This kind of approach has nothing to do with the economics of the enterprise and pursues the only goal - to maximize the amount of tax withdrawals from the enterprise. In management accounting, we are interested in the true value of profit, the real profitability of our business, so it is necessary to take into account instant costs in full.

In contrast to instantaneous inventory costs, they are treated as an asset until the goods are sold. This means, for example, that when building a house, the costs are the wages of workers, the cost of materials. All monetary expenses are considered as a change in the form of existence of the property complex, and only when the built house is sold, the expenses incurred during its construction will become expenses that reduce the amount of profit.

Costs can also be grouped according to the stages of the production process: research and development costs, design costs, production costs, logistics and marketing costs, after-sales service costs, management costs.

When analyzing production costs, three-element and two-element cost systems are used.

The three-element system consists of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs.

The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

The use of the concept of conversion costs is expedient for high-tech industries, which are characterized by a relatively small amount of direct labor costs. For example, if in the costs of an enterprise the costs of direct labor are 5-6%, then in this case it is more convenient to use a two-element cost system.

There are two approaches to estimating costs when making managerial decisions. In the first approach, the cost of producing one product includes both variable and fixed costs. It is assumed that the manufactured products should pay for all production costs. For example, if a company produces 1000 products and the variable costs are 5 den. units per product, and fixed costs - 10,000 den. units, then the cost of producing one product will be:

5 days units + 10,000 den. units /1000 products = 15 den. units

This approach is called full cost accounting. Full costs are calculated when preparing financial statements and determining the profit received by the firm. Sometimes it is useful to use an approach in which only variable costs are included in the cost of producing a product, and fixed costs are considered as periodic, related to the activities of the entire enterprise. This approach is called direct costing. In our example, the cost of producing one product will be only 5 den. units

2.2. Analysis by responsibility centers

Responsibility centers. All subdivisions of enterprises are structural subdivisions. Each division is headed by a manager who is responsible for its activities; therefore, each division can be called a responsibility center.

a) in fact

b) Reflection of information

Fig.2.1. Interaction of centers and external environment.

As shown in part B of Fig. 2.1., the responsibility center has inputs: raw materials in physical wine, hours of various types of labor and various types of services. Usually certain assets are also needed.

The responsibility center performs work with these resources and, as a result, produces goods or services as an output. These products go either to another responsibility center within the organization or to customers from outside.

Although the resources used for production are mostly in physical form - pounds of materials and hours of labor - for the purposes of managerial control, they must be represented in monetary terms to combine physically dissimilar elements of resources. The monetary measure of the resources used in a responsibility center is their cost. In addition to cost information, non-accounting information is used on issues such as the physical quantity of materials used, their quality, and professional level work force .

If the output of a responsibility center is sold to outside buyers, accounting measures it as revenue. If goods or services are transferred to other responsibility centers of the same organization, then they can be measured either in monetary terms, such as the cost of transferred goods or services, or in non-monetary terms - the number of pieces of products

Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. A management accounting system that processes planned and actual accounting information about the inputs and outputs of a responsibility center is called responsibility center accounting. Unlike a system of differentiated costs and revenues, which is compiled for a specific task, accounting by responsibility centers implies the existence of a constant flow of information, the flow corresponds to constant flow inputs and outputs of the organization's responsibility centers.

An essential characteristic of responsibility center accounting is that it concentrates on responsibility centers. Full cost accounting, on the other hand, focuses on goods and services (formally called products or programs) rather than on responsibility centers. This difference in the subject of consideration is the difference between accounting for responsibility centers and accounting for full costs.

The cost matrix provides a way to distinguish between costs by responsibility center and total programmable costs. The rows of the matrix are the centers of responsibility, and the columns of the matrix are production programs (which in a profit-making business is nothing more than the production of specific products).

Each responsibility center in an organization typically performs work under different programs. For example, Mercury-Sable brand cars (manufacturing programs) are assembled in the same factories (responsibility centers). For example, each of the two production departments - production and assembly - works with both products X and Y. The other two responsibility centers - production support and sales and administration - serve both production programs. Ultimately, in each cell of the matrix, you can find data on specific inputs for the implementation of specific programs in a specific responsibility center. These inputs are called cost elements (or line elements).

In sum, the matrix shows three dimensions of cost information, each of which answers different questions: 1) where did this cost item arise (the dimension of the responsibility center); 2) for what purpose it arose (the dimension of the program); 3) what type of resource was used (cost element dimension)? If the cost information in the cells is summarized by row, the result is accounting data by responsibility center, which is important for management. If this information is summed up by columns, then information on program (here commodity) costs is obtained, which is necessary to determine the price and evaluate the profitability of programs.

Efficiency and efficiency. The activity of the manager of the responsibility center can be measured in the form of effectiveness, the efficiency of the responsibility center. By effectiveness, we mean how well the responsibility center performs its work, i.e. to what extent it achieves the desired or planned results. Efficiency is used in the engineering sense, i.e. the number of output units per unit and move. Efficient activity is expressed either in the production of a given volume of production with a minimum use of input elements, or the maximum possible volume of production with a given scale of use of input elements.

Performance is always inherent in the goals of the organization; efficiency is not. An effective responsibility center is one that produces products with the least amount of resources. However, if this release does not match the goals of the organization, then the music center is ineffective.

Example. The responsibility center should be efficient and effective. In some situations, effectiveness and efficiency can be detected in the same way. For example, in commercial organizations, profit represents efficiency and effectiveness. When there is no overarching measure, a classification of various performance indicators is used, referring to both performance (eg number of complaints per 1000 items sold) and efficiency (eg number of working hours per unit produced).

Three elements of this relationship lead to the definition of the types of responsibility centers that play an important role in management control systems: that is, there are revenue centers, cost centers, profit centers and investment centers.

income centers. If the manager of a responsibility center is responsible for output in terms of money (revenue), but is not responsible for the costs of goods or services sold by the center, then this center is called a revenue center.

cost centers. If the management system measures the costs (costs) incurred in the responsibility center, but does not measure its products in the form of income, then such a responsibility center is called a cost center.

Each responsibility center has output products, i.e. he does the work. In many cases, however, measuring these outputs as income is either not possible or necessary. For example, it will be very difficult to measure the monetary value of the output of an accounting or legal unit,

Standard Cost Centers. special kind A cost center that has a standard cost for many of its cost elements is called a standard cost center. The actual result is measured by the difference between the actual cost and these standards. Since standard cost systems are used in activities with a high level of task repetition, they are the basis of standard cost centers. Examples include assembly plants, restaurants fast service, blood test laboratories, as well as car service enterprises. Conversely, most supply chain and administrative structures are not standard cost centers.

profit centers. Income is the monetary expression of output; expenses (or prime cost) - the monetary value of the resources used; Profit is the difference between income and expenses. If the activity of a responsibility center is measured as the difference between the income it receives and the costs incurred in it, then this responsibility center is a profit center.

The profit center is like a miniature business. Like a standalone company, it has a profit and loss statement that shows income, expenses, and profits. Most of the profit center manager's decisions have an impact on the data in this report. Therefore, the profit and loss statement for the profit center is the main document of management control. Since profit center managers are measured by profit, they have an incentive to make entry and exit decisions that will increase their center's reported profit. Profit centers operate as if they were their own business, so they are a good trainer for the sense of responsibility of the general management. The use of the concept of a profit center is one of the most important tools that allowed decentralizing profit responsibility in large companies.

Criteria for profit centers. In order for a responsibility center to become a profit center, the following conditions must be met:

• Accounting records should be increased to measure products as revenue, and the responsibility centers that receive these products should take into account the cost of purchased goods and services;

· give the manager of the responsibility center more authority in making decisions on the quantity and quality of output or on the ratio of production to costs. At the same time, the head of the profit center should be controlled by inputs and outputs;

· A division providing services to other centers cannot be a profit center, since they are usually provided free of charge. For example, if management conducts internal audit in any unit, then the latter does not pay the costs of the internal audit function, and therefore the internal audit unit is not a profit center.

It is inefficient to allocate a profit center at release homogeneous products(for example, cement), where it is possible to use physical indicators (for example, tons of released cement). The use of the profit center technique involves managers in their own business, there is competition between them, which makes it possible to improve the management of the unit. In other cases, when departments within an organization need to work closely with each other, the profit center principle can cause excessive friction between them and endanger the well-being of the entire company, can generate interest in short-term results.

When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The content of the performance report depends on the type of center and the indicators used to evaluate its performance. In this case, the reports of the lower responsibility center are sequentially included in the report of the higher responsibility center. From Table 2.1. it can be seen that the report of the head of the cutting shop contains only controlled indicators, and its result is included in the report of the director of plant A. In turn, the report of the director of plant A is included in the report of the production director

Table 2.1.

Interrelation of reports of responsibility centers of different levels of management

Table continuation.

The budget execution report provides an opportunity to evaluate the activities of responsibility centers. The assessment of responsibility centers is based on the analysis of deviations.

2.3. Direct costing

The main purpose of direct costing is to be the information basis for entrepreneurial decisions. Direct costing is mainly focused on current solutions for managing the production and marketing of products and goods. The main goal of such decisions is to maximize the profit of the reporting year. The whole set of tasks that need to be solved in the operational direct-cost system can be divided into the tasks of supply, production and marketing. In addition, an important problem for the enterprise is the choice and justification of the pricing policy, for which direct cost data are also used.

The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point. These calculations are based, as a rule, on the measurement of production and sales volumes in physical units. In practice, they are possible at enterprises or their divisions that produce products and services of the same type. Other units for measuring the volume of production and the degree of utilization of production capacities can be standard hours, machine hours, the percentage of use of the useful time of the machines, etc.

Based on the zero profit point formula, the value of the critical production volume, the critical sales price and revenue, the minimum marginal income and the critical level of fixed costs are found.

To determine the critical value of the sales volume, which must be provided with a price reduction in order to maintain the same value of marginal income, use the ratio (2.1):

MD0 x0 = MD1 x1,

Whence x1 = MD0 x0/ MD1 (2.1)

where MD0, MD1 - marginal income before and after the price reduction; x0, x1 - volume of production and sales before and after the price reduction.

With the growth of fixed costs and constant variable costs, the value of marginal income does not change, and profit decreases by the amount of increase in fixed costs. The critical volume of production and sales is increasing.

The impact of changes in fixed costs on the profit of the enterprise is especially important to determine, since, as noted earlier, these costs are the regulator of the final results of the production and economic activities of the enterprise. In such calculations it is necessary to use at least three indicators: the actual volume of production, the planned volume of production and the level of utilization of the production capacities of the enterprise.

In the practice of domestic analysis, comparing these indicators, as a rule, they were limited to identifying the impact of cost overruns on the amount of profit reduction due to underutilization of capacity or non-fulfillment of the plan in terms of production volume. But such a calculation cannot be considered exhaustive when analyzing the effect of volume on profit, since the cost of production is not the only influencing factor. Therefore, it is more correct to use marginal income rather than the amount of fixed costs to determine the impact of the use of production capacity on profit. In this case, you can take into account the entire amount of the impact of the degree of use of production capacity on profit. Consider the methodology of such an analysis on the example of the calculation in Table 2.1. At the same time, we assume that the enterprise makes an estimate for the optimal capacity utilization for the given conditions.

When calculating the impact on profit of production volume only for fixed costs, the overspending due to the deterioration in the use of normal production capacity amounted to 90 thousand UAH. The calculation given in Table 2.1. shows that, according to the same initial data, the profit decreased by 240 thousand UAH, and the amount by which the profit decreased coincides with the amount by which the marginal income decreased.

Table 2.1.

Calculation of the impact of production volume (production capacity) on profit

Table continuation.

Making the calculation at the rate of marginal income, we get the same results:

1). Profit deviations due to underutilization of normal capacity: (250,000 - 300,000) 4.00 = - 200 (thousand UAH).

2). Profit deviations due to non-fulfillment of the plan in terms of production volume: (240,000 - 250,000) 4.00 = - 40 (thousand UAH).

The impact on the profit of the use of capacity (changes in production volume) is - 240 thousand UAH.

Thus, the use of the contribution margin rate allows for a more complete accounting of the impact on profit of fluctuations in production volume or changes in the use of production capacities.

Analysis of the relationship between production volume, cost, profit and marginal income, as well as the impact of production volume on cost and profit is a promising direction for the development of domestic analysis of economic activity in the conditions of the formation and development of market relations.

In the use of direct-cost data for enterprise management, a number of general patterns can be traced:

· assessment of the profitability or disadvantage of a particular solution, its expediency or inexpediency is done on the basis of the amount and coverage rates, and not the amount of profitability calculated at full costs;

· as a criterion for evaluating comparable solution alternatives, the amount of savings in variable costs per unit of output is used, and not the total amount of savings or cost increases;

The value of the marginal cost is considered limit level costs in assessing their effectiveness and expediency;

In all cases, when choosing the optimal solution, it is necessary to take into account the values ​​of limiting factors: sales opportunities, bottlenecks in production, lack of storage space, resource constraints, etc.

The optimal production plan is determined either by trial or (which is much more efficient) by solving a linear programming problem to maximize profit or machine utilization in the presence of several limiting factors.

Decisions in the field of production in the system of operational direct cost are made on the basis of data on the value of variable costs, rates and amounts of coverage, taking into account the degree of utilization of production capacities over time. On their basis, questions are resolved about the choice of the type of equipment on which products can be manufactured or an order can be executed, about the optimal placement of this volume on different machines, machine tools and other equipment in terms of cost.

A large group of management tasks, in the solution of which these direct-cost systems are used, are tasks related to the selection and planning of a sales assortment, solving issues of product renewal, development of new market sectors, etc.

In a market economy, situations of rise and fall in production are possible, and therefore planning the range of sales should take into account the degree of utilization of production capacities (Table 2.2. Applications).

The selection of products and goods for sale is carried out according to the criterion of the maximum coverage rate. Any other decision is fraught with errors that can lead to negative results.

The choice of sales assortment and, accordingly, production volumes at full and partial capacity utilization can give different results when evaluating the profitability of various options on the basis of full and reduced costs. At the same time, it is not always possible to assert that conclusions based on direct costing data are more correct than conclusions based on gross cost indicators. Everything is decided by taking into account the circumstances and objectives of the calculation and assortment policy.

Under conditions of full capacity utilization, it is not enough to know the amount of profit per unit of product to include it in the production plan: if there are bottlenecks or limiting factors, it is necessary to calculate the value of the financial result per unit of the limiting factor.

At in large numbers limiting factors, when planning a production program, use linear programming methods, in particular simplex.

In general, the problem of optimizing the production program is written as follows (relation 2.2):

where xij is the volume of production of the j-th type of products, pieces; cj - profit per unit of the j-th product, UAH; bi is the volume of the i-th type of resource (limiting factor); aij - consumption rate of the i-th type of resource per unit of the j-th product.

In the traditional setting, this is the task of finding the optimal range of output according to the criterion of maximum profit. From a mathematical point of view, such a statement of the problem is absolutely correct, but when evaluating the results of its solution from an economic standpoint, it must be borne in mind that the calculation based on data on the total cost may lead to incorrect conclusions. In this case, one cannot consider profit per unit of product as a constant value for any volume and structure of output. The statement of the problem will be correct from an economic point of view if the influence of the factor of fixed costs on the profit of the product is eliminated. This can be done by using contribution margin instead of profit as an optimality criterion. Direct costing provides information on marginal income in the context of manufactured products.

Direct costing and pricing policy. One of the most important areas of management activity of enterprises is price policy. Let's consider some aspects of price policy from the point of view of direct costing.

Currently, in a market economy, such approaches to pricing are more popular, which, first of all, take into account factors related more to demand than to supply, i.e. an estimate of how much a buyer is willing and able to pay for a product offered to him. After establishing the equilibrium price, it is necessary to analyze all the costs of the enterprise and try to reduce them as much as possible. The actual costing of a product cannot be directly used in setting the selling price, but it should be taken into account when considering the release of the product, the estimated selling price of which is set taking into account market conditions.

Some price experts believe that the level of demand should generally be the only factor to be taken into account in setting prices, with production costs considered only as a limiting factor in the decision. However, to know the possible limits of price reduction depending on the influence of various market factors for the enterprise is as necessary as to explore the market itself. Therefore, in management accounting, there are concepts of long-term and short-term price floor.

The long-term price floor shows what price can be set to cover the minimum total cost of producing and distributing a product. It is equal to the total cost of the product. The short-term price floor focuses on a price that covers only variable costs. It is equal to the cost price only in terms of variable costs. The calculation of the long-term lower price limit is associated with the calculation of the full cost of products, the calculation of the short-term lower price limit - taking into account and calculating using the direct costing system.

Relevant for domestic industrial enterprises that have received the opportunity to enter the market with their products foreign markets, or enterprises with the participation of foreign capital, is the task of setting the price of export products, and often this price must be set as low as possible in order to penetrate the market.

In the process of making decisions about the price of goods and services sold, it must be borne in mind that in market conditions the price largely depends on the balance of supply and demand, the presence of competitors and the conditions of competition.

With price competition, it is always important to know the lower limit of the price that allows the company to sell its products without loss. It is generally accepted that the lower limit of the price is the level of variable costs per unit of goods. In general terms, possible options for making decisions about the lower price limit are presented in Table 2.3. Applications.

It should be borne in mind that the price decision-making algorithm formalizes only general principle their calculations. His reaction requires taking into account many other factors, and, above all, the relationship between supply and demand.

2.4. Approaches to the effective formulation of management accounting in an organization

In recent years, interest in management accounting among top and middle managers has been steadily increasing. It is generally accepted that management accounting is essential tool to manage the organization, which allows to improve the quality and efficiency of managerial decisions, maximize the expected result and effectively control the risks of economic activity. Many enterprises have built information systems focused on internal users. The demand for the services of consulting companies in setting up management accounting systems is actively growing. At the same time, today many managers do not always realize the role of management accounting in the organization, they do not clearly understand the goals and objectives of its setting.

Two main features of management accounting can be noted - focus on the user of information and the efficiency of providing data. Orientation to the user of information - a certain manager of the organization - characterizes the essence of management accounting. At the same time, the needs of managers for information for decision-making and control will depend, firstly, on the functional area in which they specialize, and secondly, on their position in the organizational structure of the enterprise. In this regard, the management accounting system in a particular organization can be built in various ways, taking into account this specificity (Figure 2.2).

For example, it can be a comprehensive information system that provides managers at all levels of management with the necessary information about the status of each of the main functional areas, such as production, sales, finance, etc. At the same time, it can also be a local system that generates data for a limited circle of managers (for example, a system of performance indicators for the Chief Engineer's service) or within a limited functional area (for example, operational accounting of production or financial performance indicators).

Fig.2.2. Building a management accounting system in a particular organization.

The second feature of management accounting - efficiency - is due to the fact that information for the needs of decision-making and control will be useful only if it is transmitted to users in a timely manner. When building complex management accounting systems covering all levels of management, the requirement for efficiency dictates the need to automate accounting procedures, since manual data processing does not allow for the timely receipt of information.

A workable management accounting system must necessarily include the following main elements:

centers (zones) of responsibility;

Controlled indicators;

primary documents of management accounting;

accounting registers for grouping data;

forms of management reporting;

accounting procedures for collecting, processing and presenting information to users.

The organization of accounting by responsibility centers allows you to measure the results of the activities of line managers, quickly track deviations of the actual values ​​of indicators from the target ones and identify their causes (management by deviations). Under the responsibility center, we mean officials of the organization who are delegated authority and responsibility for the performance of certain management functions and for whom target values ​​of controlled indicators are set. For example, when building management accounting in the field of finance, responsibility centers for income and costs, profits and investments can be distinguished. If the management accounting system is limited to a separate structural subdivision of the enterprise, then responsibility centers can be identified based on the results of the decomposition of functional areas of activity. For example, in the service of the Chief Engineer at industrial enterprise Responsibility centers for achieving targets can be identified in areas such as: technological support; industrial safety and ecology; Maintenance and repair of equipment; technical development and applied Scientific research; providing production with certain resources (electricity, gas, water, etc.).

In order for management accounting data to be formed purposefully, it is necessary to clearly define the composition of controlled indicators by responsibility centers. In this case, the following steps must be performed:

Determination of the main goal of the activities of the organization's divisions, which are covered by the management accounting system. The purpose of the unit is determined by the overall (strategic) goal of the organization.

Decomposition of the main goal of the activity into its constituent subgoals and tasks. As a result of decomposition, a set of tasks is obtained, each of which can be assigned a measure of achievement of results (indicator). At the same time, there is also a division of subgoals and tasks by management levels (strategy, plans for the implementation of the strategy, budgets). Depending on the needs of management, management accounting can generate indicators both for all levels of management, and for some individual level of management (for example, accounting for budget indicators).

Further, for each task, a set of indicators reflecting the result of its implementation is determined. Practice has shown the expediency of distinguishing two groups of indicators: key and auxiliary. Key indicators evaluate the activities of the enterprise (divisions, services, etc.) as a whole, that is, they characterize the degree of achievement of the main goal. Auxiliary indicators reflect the degree of fulfillment of requirements and restrictions on achieving goals. For example, in the functional area "ecology" as key indicator the level of emissions into the atmosphere can be selected, and as an auxiliary level - deviations from the established standards for emissions into the environment.

After developing a set of benchmarks, it is necessary to distribute them among the previously identified responsibility centers. At the same time, a correspondence is established between the composition of the tasks to be solved within the framework of the responsibility center and the meters of the final result of its activities.

The final stage is the determination of target values ​​of benchmarks, which is the subject of planning. They can act as indicators reflecting the result of the implementation of plans (for example, the values ​​of income, costs, profits in financial terms), or act as starting point to develop plans. For example, the determination of the target level of profitability of sales serves as the basis for the development of an action plan to achieve it. The task of management accounting is the formation of actual data on the values ​​of controlled indicators and their provision to interested parties within the organization.

Another important point is the definition of accounting periods, that is, time intervals after which information about the values ​​of controlled indicators becomes available. Obviously, the shorter the accounting periods, the higher the efficiency of management accounting. At the same time, it should be borne in mind that the choice of short accounting periods significantly complicates the management accounting procedures, increases its labor intensity and puts forward increased requirements for vocational training and the intensity of labor of the personnel involved in the accounting process.

The establishment of management accounting in an organization should be initiated by top management, which must first be aware of their needs for obtaining information for the needs of management. To establish management accounting, it is advisable to create a working group, the head of which must have significant authority within the organization, while he is given broad powers in terms of obtaining the necessary information from departments. As a rule, the process of formalizing needs and setting management accounting takes place with the participation of external consultants, who are also members of the working group.

In the process of setting management accounting in an organization, it is necessary to solve the following tasks:

Definition of functional areas in which the construction or restructuring of management accounting is expected;

Identification of the elements of the internal accounting existing in the organization within the selected functional areas and assessment of their adequacy to the actual business processes, as well as the information needs of management;

development of the concept of management accounting in the organization and an action plan for its construction;

development of the structure of managerial areas of responsibility;

Definition of the main elements of the management accounting system and their regulation;

· implementation of the management accounting system in the organization and consulting support of the implementation process.

The most important requirement for the effective functioning of the management accounting system in an organization is its regulatory support. In the process of setting up management accounting, a "Regulation on management accounting and reporting" is developed, which should reflect:

goals and objectives of the management accounting system, basic principles its construction, basic concepts;

description of the structure of responsibility centers;

The composition of controlled indicators by responsibility centers and the algorithm for their determination;

Forms of primary documents and reporting documents;

procedures for the preparation and processing of primary documents;

Management accounting schedule.

After the completion of the preparation of regulations, the stage of implementation of the management accounting system begins. Implementation involves training workers; approbation of management accounting procedures on real data of one accounting cycle with the participation of developers; adjustment of regulations based on the results of their trial use; approval of regulations; adaptation of existing or introduction of new automation systems.

Conclusions on the second section

1. Costs are the use of a certain resource to achieve a certain goal. Costs are always associated with a specific object. When analyzing production costs, three-element and two-element cost systems are used. The three-element system is made up of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs. The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

2. All subdivisions of enterprises are structural subdivisions. Each division is headed by a manager who is responsible for its activities; therefore, each division can be called a responsibility center. Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The budget execution report provides an opportunity to evaluate the activities of responsibility centers

3. The main purpose of direct costing is to be the information basis for entrepreneurial decisions. The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point.

4. The approach to organizing an optimal management accounting system at a particular enterprise may be different. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

CONCLUSION

In the process of working on the topic of the course, conclusions and generalizations were made according to the main structural sections of the work.

1. Theoretical and methodological foundations of the study of the content and specifics of management accounting made it possible to determine such its characteristic features

The increasing complexity of business and the need to make managerial decisions in a dynamic and difficult to predict environment led to the transformation of traditional accounting into a system for processing and analyzing financial information. Management is impossible without information or a set of information about the state of the managed system, management actions and the external environment. Management accounting is a field of knowledge and a field of activity related to the formation and use of economic information for management within an economic entity (enterprise, firm, bank, etc.). Its purpose is to help managers (managers) in making economically sound decisions. The main tasks of organizing management accounting are focusing on achieving a predetermined goal of entrepreneurship, the need to provide alternative options for solving a given problem, participating in choosing the best option and in calculating its normative parameters. performance, focus on identifying deviations from the specified performance parameters, interpretation of the identified deviations and their analysis.

According to the intended purpose, management accounting systems can be divided into strategic accounting for the top management of enterprises, companies, firms and current accounting for internal management. An integral part of this type of accounting is the operational diagnostics of the financial and economic activities of the enterprise.

Management accounting has Western roots and is a novelty in our country. But in the West, this area of ​​practical knowledge has evolved for a long time. In the conditions of the national economy, management accounting has been used for less than a decade.

2. It is impossible to present all areas of analysis in management accounting aimed at solving the problems of a particular organization within the framework of a course project, therefore, the basic areas used in accounting are chosen - cost analysis, analysis by responsibility centers, direct costing.

When analyzing production costs, three-element and two-element cost systems are used. The three-element system is made up of direct costs for raw materials, materials and components, direct labor costs and indirect, or overhead, costs. The two-element cost system consists of direct costs for raw materials, materials and components, or direct material costs, and conversion costs. Conversion costs are nothing more than the sum of direct labor costs and indirect costs.

All subdivisions of enterprises are structural subdivisions. Responsibility center managers need information about the activities of their accountable unit. In addition to historical information about inputs (costs) and outputs, managers need information about planned future inputs and outputs. When organizing accounting, special attention is paid to cost items that are only partially controlled at this level. Given this, in analytical accounting and reporting, costs are divided into two groups: controlled and uncontrolled. Based on the current accounting data for each responsibility center, the accountant regularly draws up a performance report. The budget execution report provides an opportunity to evaluate the activities of responsibility centers

The main purpose of direct costing is to be the information basis for entrepreneurial decisions. The working tool of direct cost is the analysis of the relationship between production volumes, gross costs (cost) and profit, which we considered in the calculation of the zero profit point.

The approach to organizing an optimal management accounting system at a particular enterprise may be different. The management accounting system may not come into contact with accounting and may not operate with financial indicators. The decision on the configuration of the management accounting system should be made by the head of the organization, based on the existing information needs for management needs and the available resources that can be used to build an internal information system.

Bibliography

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ANNEX 1

Table 2.2.

Criteria for making decisions on the volume and structure of production.

Coverage rate per narrow unit

The choice is made in descending order of coverage rate per unit of narrow revenge:

wj = рj – rpj / vj: tEj; (j= 1,…,n)

MD =

Appendix 2

Table 2.3.

Criteria for making decisions about the lower limit of the price.

pz = rpz + Δrpz + ΔKRTz / xz

pz = rpz + Δrpz + ΔKRTz / xz +

Pj – kpj / tEj * tEz

Linear programming problem:

xhj ≥xj j = (1,…,m)

xj ≥ 0 j = (1,…,m)

Symbols: pj - price for products of the j-th type; rpj - standard variable costs for the production of products of the j-th type; Rfix - fixed costs; pz - the lower limit of the price of an additional contract; rpz - variable costs for the production of a unit of output; Δrpz - increase in variable costs caused by the execution of the contract; ΔKR - additional fixed costs caused by the implementation of an additional contract (per month); Tz - the number of months in which there are additional fixed costs; xi - volume of the contract; pj is the price for products of the jth type, excluded from the production program in order to fulfill an additional contract; rpj - variable cost of products of the j-th type; tEj - consumption of the bottleneck per unit of excluded product of the jth type; tEz - bottleneck consumption per additional contract unit; MD - total marginal profit (sum for all types of products); xj - the planned volume of sales of products of type j; Tj - available volume of the j-th bottleneck; tij is the need for a bottleneck of type i to produce output of type j; xhj - volume of demand for products of type j.