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The place of accounting policy in the management accounting system. Accounting policy for management accounting

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Introduction

The transition of the Russian economy from the administrative system of management to the market system has significantly changed the conditions for the activities of organizations. Their competitiveness at the present stage is largely determined by a well-functioning system information support managing the activities of an economic entity, within which, as a rule, three types of accounting function: financial, tax and management. The goals, principles and rules for their maintenance are different, therefore, primary accounting information should be processed according to three specific algorithms. The fundamental basis for building an accounting system is the accounting policy of the organization, which largely determines economic efficiency organization's activities. The choice of accounting policy depends on many factors. Financial and tax types of accounting are conducted in accordance with the accepted accounting policies, the formation of which is regulated by law, and their theoretical and methodological foundations have been studied to a sufficient extent. Issues of creating an accounting policy in order to management accounting are largely ignored in current research. The very concept of "accounting policy in the management accounting system" (hereinafter referred to as the USUU) is debatable. There are no scientific studies that reveal the tasks and place of accounting policy in the management accounting system, as well as guidelines for its compilation.

The creation and application of the PLR will allow the formation and transformation of primary information into the form that best meets the goals of intra-company management (pricing, profitability analysis certain types products, assortment structure, etc.) and contributing to the adoption of optimal management decisions.

Insufficient elaboration of the issues of substantiating the need for the ULA, the classification and content of its sections, the lack of a methodology for compiling the ULA led to the choice of the topic term paper, its purpose, objectives and content.

The purpose of the course work is to substantiate the feasibility of using accounting policies in the management accounting system, as well as to develop a methodology for its formation. To achieve this goal, the following tasks were set in the dissertation:

· clarify the place of management accounting in the information support of managing the activities of economic entities and identify its relationship with other accounting subsystems;

· reveal the essence of the concept of "accounting policy for the purposes of management accounting" and justify the need for its application for setting management accounting in business entities;

· to substantiate the main provisions of the methodology for creating the UPUU and the stages of its formation;

develop an accounting policy for the purposes of management accounting at the enterprise Catering;

identify specifics and practical benefits information prepared in accordance with the SLA for management decision-making.

1. The essence of management accounting, its tasks and main differences from financial accounting

accounting management decision

The concept of "management accounting" does not appear in Russian regulatory documents on accounting. Nevertheless, the courses "Accounting (financial) accounting", "Accounting (managerial) accounting" are officially recommended by the new educational standards for students of economic universities and faculties. The study of management accounting is also provided for by the program of training and certification of professional accountants.

In the absence of clear definitions of financial and accounting management accounting in Russian regulatory documents, taking into account the fact that in all countries the state regulates financial accounting to one degree or another, it can be concluded that all definitions, basic principles, the rules for evaluating and accounting for all assets and management accounting, its tasks and the main differences from financial accounting of liabilities set out in the Federal Law "On Accounting" and the accounting regulations, refer specifically to financial accounting. In the current conditions, it becomes necessary to determine the essence of management accounting and its main differences from financial accounting.

Management accounting is a system established by the organization for collecting, registering, summarizing and providing information about economic activity organization and its structural divisions to carry out accounting, planning, control and management of these activities.

The main goal of management accounting is the provision by managers of specialists of the organization and its structural divisions of planned, actual and forecast information about the activities of the organization and its external environment to ensure the possibility of making informed management decisions. The process for preparing such information may differ materially from that in financial accounting.

The main users of management accounting information are the top management of the organization, heads of structural divisions and specialists.

Top management, forming the strategic goals of managing the organization, receives:

· integrated management reports on the results of production, financial and investment activities of the organization and its main structural divisions for the past reporting period and for a specific period of time;

materials of the analysis of the influence of internal and external factors on the performance of the organization and its main structural divisions;

Planned and forecast indicators for the forthcoming period.

Heads of structural divisions form an operational strategy for the implementation of long-term goals of the organization's development. They receive management reports on the activities of departments at a particular point in time, the results of their analytical processing, planned and forecast information about the department, as well as information about related departments and counterparties.

Specialists receive information within their competence on the activities of the organization and its structural divisions, as well as forecasts of internal and external factors that affect the results of economic activity.

The main tasks of management accounting:

Accounting for the availability and movement of material, financial and labor resources and providing information on them to managers;

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

Calculation of various indicators of the actual cost of products (works, services) and deviation from the normative and planned indicators (full production cost, incomplete production cost, full cost of sales, cost of sales by sales areas, etc.);

· definition of financial results of activity of separate structural divisions, on the centers of responsibility, new technological solutions, the sold products, the performed works, the rendered services, etc.;

· control and analysis of the financial and economic activities of the organization, its structural divisions and other responsibility centers;

planning of the financial and economic activities of the organization as a whole, its structural divisions and other centers of responsibility;

forecasting and evaluation of the forecast (presenting an opinion on the impact of expected future events based on an analysis of past events and their quantification for planning purposes);

· Preparing and presenting management reports management staff and specialists for production management and decision-making for the future.

IN general view the main differences between financial and management accounting are presented in table. 1.

It should be noted that the main body regulating financial accounting is the Ministry of Finance of Russia, and management accounting (at the level of recommendations) is the Ministry of Economic Development of Russia.

By order of the Ministry of Economic Development of Russia dated March 11, 2002 No. 63, an Expert Advisory Council on Management Accounting under the Ministry of Economic Development of Russia was established. Ensuring the activities of this council, as well as coordinating the work of the departments of the Ministry in the field of development of management accounting, is entrusted to the Department of Regulation entrepreneurial activity and development of corporate governance.

Along with the above differences, financial and managerial types of accounting have many similarities.

1. Bulk data primary accounting used in both financial and management accounting. The only difference is that financial accounting uses records of all documented business transactions, while management accounting uses the bulk of these transactions. At the same time, regulatory, planned and other indicators are widely used in management accounting.

2. Accounting for costs and calculation of the cost of production are carried out both in financial and management accounting. (In Russia, the final financial result production activities organization is determined only by the method of comparing the cost of production and the proceeds from its sale.) At the same time, in financial accounting, the cost of the entire production products and its main types in the whole organization. In management accounting, various cost indicators are calculated (for individual industries, types, technological solutions, sales zones, etc.).

3. The methods and techniques that together make up the accounting method (documentation and inventory, valuation and costing, accounts and double entry, balance sheet and reporting) are used both in financial and management accounting. The difference lies in the degree of their application (in management accounting they are optional), and also in the fact that quantitative methods are widely used in management accounting.

Comparison constituent parts financial, managerial and tax accounting shown in fig. 1.

1.1 The concept of accounting policy for management accounting purposes and its formation

In relation to management accounting, the accounting policy of an organization is the set of methods adopted by it for keeping records, calculating the cost of products (works, services) and compiling internal reporting in order to control and manage the activities of the organization.

The choice and justification of the accounting policy for management accounting is decisively influenced by the same factors as for the accounting policy for the purposes of financial accounting (organizational and legal form of the organization, industry affiliation, type of activity, scale of activity, management structure organization and structure of financial and management accounting, financial strategy of the organization, material base, degree of development information system in the organization, including management accounting, the skill level of employees involved in management accounting).

In addition, they take into account the tasks that are defined for accounting management accounting, the level of its development in the organization, the existence of reasonable norms and standards for the use of resources, existing and planned for the introduction of a system for monitoring the use of resources, systems financial incentives workers for final results their activities and other features of the organization's activities.

The accounting policy of the organization is formed by the employee who is responsible for the organization and maintenance of management accounting, and is approved by the head of the organization.

It affirms:

· options for accounting and evaluation of accounting objects;

· working plan of accounts of management accounting;

· form primary documents and accounting registers used in management accounting;

forms of reports of cost centers and responsibility centers;

List of cost centers and responsibility centers;

· Methods for calculating the cost of production for the respective cost centers and responsibility centers;

· transfer prices;

· rules of document circulation and technology of processing accounting information;

the order of control of economic operations;

other solutions necessary for the organization of management accounting.

The adopted accounting policy is subject to execution by the relevant organizational and administrative documentation (orders, orders, etc.) of the organization.

The methods of management accounting chosen by the organization when forming the accounting policy are applied from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

1. 2 Choice of technique, form and organization of management accounting

Development of a working chart of accounts. The Chart of Accounts provides for the possibility of generating expenses for ordinary activities on the accounts:

For management accounting purposes, organizations can enter new synthetic accounts using free account codes.

Based on the system of sub-accounts provided for by the approved chart of accounts, organizations determine the list of sub-accounts used, if necessary, combining, deleting or adding new sub-accounts, as well as their code designations.

The choice of the form of management accounting. Organizations independently choose or develop a form of management accounting, which is understood as a list of applied accounting registers, their construction, sequence and methods of recording in them.

Organization of management accounting. Organizations independently form the structure of the management accounting service.

In medium and large organizations, the following groups (departments, bureaus, sectors) can be included in the management accounting service: planning, material, accounting for labor and its payment, production and calculation, accounting for the sale of products, analytical.

The general scheme of the structure of the management accounting service for medium and large organizations shown in fig. 2.

The planning group draws up the main budget, covering the main activities of the organization, the budgets of the structural divisions of the organization and other private budgets (budgets for sales, purchases, production, etc.), the operating budget, which is detailed through private budgets of income and expense items and is presented in the form of a forecast profit and loss financial budget, forecasting the cash flows of the organization for the planned period, special budgets for certain types of activities or programs ( social development, research works, etc.).

The material group performs the following functions:

Selects suppliers of material resources, controls their receipt, storage and use;

Develops norms for the consumption of raw materials and materials for the implementation of production activities, norms for the availability of raw materials and materials in warehouses;

Takes part in the selection and development of forms of primary documents and accounting registers for accounting for the receipt, availability and release of all types of raw materials and materials;

Develops forms of reports on the consumption of raw materials and materials;

Selects prices for posting and consumption of raw materials and materials.

The group for accounting for labor costs and its payment is engaged in labor rationing, determines the rates for labor remuneration, keeps records of labor costs for established accounting objects, controls the use of the fund wages, takes part in the development of forms of primary documents, accounting registers and reports on labor and wages.

The production costing group determines the list of cost centers and responsibility centers, establishes cost items for each cost center, develops forms of accounting registers and reports on costs and output, calculates the cost of production by cost centers and the organization as a whole and controls effective use production resources.

The product sales accounting group determines the procedure for accounting for the production and sale of products, the composition of buyers, calculates the actual costs of selling products, the cost of products sold by type, sales zone, develops report forms for the sale of products, identifies profit and profitability for the sale of certain types of products, structural departments and the organization as a whole.

The analytical group analyzes the performance of each cost center, structural unit and organization as a whole, identifies reserves for improving the efficiency of the use of all types of resources for all departments of the organization and the organization as a whole, takes part in the development of organization budgets (together with the planning group).

The system of intra-production accounting, reporting and control. Organizations independently develop a system within production accounting, reporting and control based on the features of functioning and the requirements of managing production and sales of products.

The main purpose of management reporting is to provide the necessary information to management employees at all levels.

To achieve this goal, internal reporting must meet the following requirements:

intelligibility;

Efficiency;

objectivity;

comparability;

Efficiency.

The requirement of clarity is ensured by the reflection in the reporting of data that is really necessary for a manager of the corresponding level without excessive detail and complex calculations.

The requirement of efficiency necessitates reporting to the manager as soon as possible in order to promptly influence business processes. Depending on the characteristics of business processes, reporting can be prepared for a shift, a day, a week, half a month, a month. The duration of the covered period determines the timing of reporting - the next day, two days later, three days later, a week.

The usefulness of information reflected in internal reports largely depends on its objectivity. Internal reports should not contain subjective opinions, biased assessments, errors, significant errors.

The requirement of comparability necessitates the reporting of data comparable with standard and planned indicators, with data from previous periods, with indicators of other structural units.

The effectiveness of internal reporting is manifested in the effectiveness of management decisions made on its basis. In any case, the costs of compiling and submitting internal reports should be less than the income received from the use of internal reporting.

Depending on the purpose and content of information reflected in internal reporting, it can be presented in tabular, graphical and textual form.

The tabular form is one of the most common. If necessary, a note with appropriate explanations is attached to it.

The graphic form of information presentation is clear. Typically, charts are accompanied by appropriate explanations.

The textual form of information presentation as an independent form is used to characterize rather complex relationships.

This form is widely used as a supplement to reports compiled in tabular and graphical form, especially when making analytical calculations.

Depending on the volume of reflected information, reports of individual structural divisions and internal reports of the organization as a whole are distinguished.

2. The place of management accounting in the information system of the organization, its relationship with other sources of management information

Information support for the management of economic entities, the basis of which is the accounting system, has gone through certain stages of evolution. In a planned economy, with only state form property accounting focused on reporting to the state represented by ministries and departments as its main consumer. Thus, the state performed the functions of a regulator, owner of property and a body for managing the economic activities of enterprises, determining their policies in all areas, including the methodological principles for building an accounting and reporting system. As a result, the role of accounting in the formation of internal economic policy enterprises was significantly limited.

The transition to market relations led to the emergence of several parties interested in information about the activities of an economic entity. Among the consumers of accounting information, a group of internal users stood out, for whom management accounting has become the main information base. So, if the interests of external users are based on specific view accounting data provided by financial and tax types of accounting, the management of the organization for effective management also uses specific information prepared mainly in the management accounting system. The peculiarities of this information are due to the fact that, on the one hand, the requirements for it are more liberal: greater freedom is allowed in its formation, the use of non-quantitative, undocumented, extra-accounting information, approximate forecast estimates, etc. On the other hand, the requirements are higher in terms of efficiency, quality, detail and depth of management information provided.

In modern economic literature, there is no unambiguous interpretation of the concept of information used in management accounting, which, as a rule, is considered in a generalized way, in relation to accounting as a whole. In this study, "management accounting information" is defined as a set of information, data, observational results about the business entity under study, about the influence on it external environment to make timely and optimal management decisions.

In the process of managing an organization, a large amount of information is used, formed in financial, tax types of accounting, in reporting prepared according to IFRS, as well as in management accounting. To ensure the process of managing the necessary information, it must have a systematic form. In this regard, the content of the term "information support system for managing the activities of an economic entity" is considered, which is understood as a set of processes for collecting, storing, processing, transferring all types of information (both financial and non-financial) within the accounting complex of an enterprise. The relationship between the individual elements of the information support system is shown in Figure 1.

Rice. 1. The system of information support for managing the activities of an economic entity

It should be noted that management accounting should provide not only more detailed, but also qualitatively different information about the activities of an economic entity in comparison with other management data providers.

The result of determining the place of management accounting in the information system of an economic entity was its formation as information base internal tactical and strategic management with the possibility of considering information flows of accounting financial and tax types of accounting, as well as using the principles of IFRS. Thus, management accounting acts as an information system that can use data from all other types of accounting, but at the same time has its own characteristics and specific purpose.

Each of the accounting subsystems functioning in the information field of the organization is designed to fully and timely satisfy the relevant information needs of certain users, pursuing specific goals. Financial accounting - to provide users with external financial statements in a timely manner, allowing for evaluation financial condition organizations; tax accounting - correctly and in accordance with the established deadlines to pay off the budget and off-budget funds while reducing the tax burden of the organization; management accounting - to provide information support to the managers of the organization.

The principles and rules for maintaining these types of accounting are different. Unlike financial and tax accounting, management accounting is not regulated by law and can be carried out based on the principles of Russian, international financial accounting and reporting standards, as well as internal rules. specific organization in accordance with the information requests of its managers. Management accounting provides the management of the company with qualitatively different information that is necessary for the processes of planning, accounting, monitoring and evaluating activities both for the organization as a whole and for its structural divisions. Currently, in most cases, decisions made by management are intuitive and are not supported by appropriate calculations based on management accounting information. Efficient activity of an economic entity guarantees such control that affects the object by choosing the optimal one from the set possible solutions based on the information available to do so.

Primary information about the activities of an economic entity used in the systems of financial, tax and managerial types accounting, one. Management accounting, in addition, needs additional specific information. To solve the tasks at hand, the initial data must be processed in three ways. different algorithms, providing for the principles, rules and methods of maintaining each of these types of accounting. To regulate and, thus, to systematize this process, such a tool as the accounting policy of the organization is called upon.

The role and place of accounting policy in the formation of the information support system of the organization are presented in fig. 2, from which it follows that management accounting should be regulated by a specially created for these purposes UPUU. Under the accounting policy in the management accounting system, the dissertation proposes to understand a set of management accounting methods that ensure its continuity and continuity and contribute to the realization of the capabilities of its elements (budgeting, accounting and reporting itself, internal control and management analysis) in the interests of intra-company management of an economic entity. The PLA should become the most important link in the organization's management and accounting. Its use will allow to form and transform primary information into a form that best meets the information needs of managers and owners of the organization, thereby facilitating their adoption of adequate management decisions.

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Rice. 2. The role and place of accounting policy for the purposes of financial, tax and management types of accounting in the information support system for managing an organization

Conducted in the course of the study, the delimitation of issues addressed in various accounting policies, and the definition of their scope of management accounting policies, led to the following conclusions. A number of provisions considered in accounting policies drawn up for the purposes of financial and tax types of accounting are at the same time the prerogative of management accounting (choice of accounting currency, methods for assessing current and non-current assets, the procedure for their write-off, methods of accrual and write-off of reserves). However, a number of issues are peculiar only to management accounting, and therefore they should be reflected only in the SLA. These include, in particular:

List and classification of responsibility centers;

Internal reporting forms to help manage costs, sales, receivables, and more;

Allocation of controlled and uncontrolled reporting items of responsibility centers, preparation of internal reporting documents;

Establishment of financial and non-financial criteria for evaluating the activities of responsibility centers;

Definition of costing items, selection of cost accounting methods and costing for individual financial responsibility centers;

The procedure for the distribution of indirect costs between certain types of products (works, services);

The choice of the method of grouping and writing off production costs;

Choice of calculation method;

Formation of transfer pricing, etc.

Note also that the PLA should provide not only more detailed information (by cost and revenue centers, responsibility centers, etc.), but also non-financial data (eg, staff qualifications, etc.).

Methodology for the formation of the UPU

In the course of the study, a methodology was developed for the creation of the PLA, which provides a comprehensive and systems approach to the preparation of management information. The formation of the PLA is a multi-stage process (Fig. 3). Each of these stages has its own characteristics. In particular, at the initial stage, the factors influencing the formation of the UPUU are analyzed. They are conditionally divided into internal and external. IN educational literature And scientific publications the focus is on internal factors, the influence of external factors is considered only in separate sources. The analysis carried out in the thesis made it possible to form a general classification of them. Legal, political, social and a number of others are considered as external factors. Organizational, personnel, as well as technical and technological features of production are classified as internal.

Rice. 3. Stages of accounting policy formation in the management accounting system

The combination of factors is individual for each organization, the significance and specific gravity each of them. In order to verify the conclusions drawn on the basis of specific practical data, within the framework of the proposed classification, the factors influencing the formation of the organization's SLA were also identified. It has been established that for the work of any organization, the most important of them are high level competition.

When forming the UPUU, which has individual characteristics for each organization, it is necessary to proceed from the specifics of the management decisions made in it, therefore, special attention is paid to the issues of their content and classification. The definitions of the concept of "management decision" proposed in modern literature do not always fully reveal its content. For the purposes of this study, "managerial decision" is proposed to be understood as the choice of an economically sound option, carried out by the manager within the framework of his official powers, which serves as the basis for the implementation of specific actions of the organization for the optimal achievement of the set goal.

The study of existing points of view made it possible to derive a generalized classification of managerial decisions grouped according to such classification criteria as the scale of impact, the nature of the goal, the duration of the action, the number of goals, decision-making participants, etc.

Management decisions are distinguished by a variety of options, most of which (about 80%) are made using management accounting data. For example, management accounting can become the main supplier of information for such types of decisions as verbal ones. Local, tactical, traditional and a number of other types of decisions can be based on data from both managerial and financial and tax types of accounting.

One of the most important stages in the formation of the SPM is the allocation of elements of management accounting, the implementation of which should be facilitated by management accounting policy. In modern literature, there are different views on the set of elements of management accounting. It determines that the composition of the elements of the management accounting system that predetermine the construction of the PLA should include: planning (strategic, tactical, operational); proper accounting; management reporting; managerial control and analysis. The practical implementation of the listed elements is possible with appropriate organizational and technical support.

As a result of the study, the most common position was recognized as optimal, assuming the allocation of the following aspects of accounting policy: methodological, technical, organizational (Fig. 4). The methodological aspect of management accounting policy, first of all, should be devoted to:

Spheres in which management accounting uses approaches that differ from financial and tax types of accounting (for example, when assessing inventories written off to production, in financial and tax types of accounting, unlike management, methods such as FIFO are not provided) ;

Methods for calculating the cost of sold products (works, services), cost planning and control over the use of funds;

Development and accounting of non-financial performance indicators of structural units.

As part of technical aspect It is proposed to consider the set of tools and techniques used by the organization in the management accounting. The organizational aspect of the PMU should include issues related to the construction of a management accounting service, its interaction with other departments and other organizational issues of creating an environment for preparing information in order to make intra-company management decisions and monitor their implementation.

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Advantages of information support of the organization through accounting policy in the management accounting system

One of the main advantages that business entities receive from using accounting policies for management accounting purposes is the growth of their competitiveness due to the organization of intra-company management on the basis of specially prepared, operational information, as the management capabilities of enterprise management are expanded as a result of the application of the SPM.

With the correct development of the SLM, the following management tasks can be solved:

§ What quantities need to be produced, for profitability from the release and sale of products, cost management, production risk management;

§ How to optimize pricing;

§ how to maximize flows Money and reduce the risk of overdue receivables;

§ what measures to take to reduce commercial costs;

§ analyze the competitiveness of products;

§ analyze the competitive environment for strategic planning purposes.

One of the highlighted benefits of information prepared under the ASLA in addressing managerial tasks is the possibility of evaluating the effectiveness.

Along with this, the information prepared on the basis of the PLA allows evaluating and comparing non-financial indicators, which is not feasible in the financial and tax types of accounting.

Thus, the study made it possible to conclude that the introduction of an accounting policy for the purposes of management accounting, even in the scope of its individual elements, is intended to become an effective tool for creating conditions for business entities to take leading positions in the market as a result of increasing their competitiveness.

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An analysis of the current state of information support for enterprise management shows that accounting, acting as the main supplier of information, does not provide managers at all levels with operational information. Management accounting should give the manager more detailed answers to questions about the organization's real income and expenses, the amount of profit, the total amount of property, the composition of this property, and equity.

Management accounting in the organization must be kept in accordance with the approved accounting policy for management accounting purposes. According to M.A. Vakhrushina, an accounting policy for the purposes of management accounting can be defined as a set of management accounting methods that ensure its continuity and continuity and contribute to the realization of the capabilities of its elements in the interests of intra-company management of an economic entity.

The formation of an accounting policy is a laborious, multi-stage process. In management practice, the following stages are traditionally distinguished:

1. Analysis of factors influencing the formation of accounting policies.

Factors are conditionally divided into external and internal. Various authors advise to pay more attention to internal factors, such as the features of legal regulation of activities, the nature of activities, the scale of activities, the organizational structure, internal standards, the availability of information support systems for management purposes. External factors should not be neglected: the level of inflation, increased competition. Table 1 presents the factors that influence the formation of accounting policies and their consequences in the activities of the organization.

Table 1

Factors influencing the formation of accounting policies

Factor type		Impact on the organization

	Formation of new bills and tightening of accounting by the state	Change in accounting in accordance with new bills
	Changes in the field of taxation	Change in tax accounting
	Growth of entrepreneurial activity	Emergence of partners or competitors
	Income growth	Growing demand for goods
	Increasing competition	Potential churn of customers
	Consolidation of an economic entity	Store chain development
	Development of international economic ties	Capital inflow from abroad, tourists
	Population growth	Growth in the number of customers
	Changing consumer preferences	Increasing demand for quality of service
	Gain social orientation	Creates jobs and social protection
internal	Technology improvement	Reducing the cost of delivery, storage, maintenance.
	Introduction of new technologies	Online ordering
	Increasing automation	It is carried out through the introduction of new accounting programs.
	Improving the forms of management	Division into responsibility centers
	Staff qualification growth	Providing better services

Continuation of the table. 1

2. Systematization of management decisions made by an economic entity. Since the accounting policy affects the activities of all departments, it is necessary to take into account the opinion of the heads of the sales, commercial and personnel and accounting departments, which is reflected in Fig. 1.

Rice. 1. Structure of the organization

3. Isolation of individual elements of management accounting, requiring the definition of the method of their accounting. On fig. 2 shows the elements of management accounting: planning, accounting, management reporting, control, analysis and goal setting.

Rice. 2 Elements of management accounting

Accounting policy should take into account the objectives and content of each element. The first element is planning or budgeting. This is a system for planning the management of an organization by responsibility centers using a budget. An effective budgeting process entails a successful organization of activities. The next element is accounting. Accounting is recommended to be kept for separate responsibility centers: production, commercial, marketing, financial, organizational. Accounting data is used to generate reports. It serves as the basis for making management decisions, monitoring activities, assessing the quality of the work of managers. Further control is carried out - verification of the implementation of plans by the manager and analysis. The results of its implementation are aimed at the future, the use of resources, the effectiveness of the processes of supply, sales, marketing, tax planning and the identification of factors hindering the improvement of economic potential are analyzed. The accounting system will function successfully if each element is effectively used.

4. Formation of 3 aspects of accounting policy. Consider the provisions of the accounting policy for the purposes of management accounting in the context of each aspect and compare with the provisions of the accounting policy for the purposes and accounting.

4.1 Organizational aspect. Accounting policies relating to organizational aspect are presented in Table 2.

table 2

Provisions of accounting policy in the organizational aspect

4.2. The technical aspect of the accounting policy is presented in table 3.

Table 3

Accounting policy provisions in a technical aspect

Accounting Policy Statement	Accounting management accounting	Accounting financial accounting

Work plan		In accordance with the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. No. 94n "On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application"
List of forms reporting		In accordance with the Order of the Ministry of Finance of the Russian Federation dated July 02, 2010 No. No. 66n “On Forms financial statements organizations"
Workflow schedule	Determined internal politics organizations	Determined by the internal policy of the organization

4.3. The methodological aspect is presented in table 4.

Table 4

Provisions of accounting policy in the methodological aspect

Continuation of the table. 4


Change in the value of fixed assets	Determined by the internal policy of the organization	PBU 6/01 p.15: revaluation is carried out no more than once a year
Useful life of property, plant and equipment		PBU 6/01 p.20: determined by the organization when accepting an object for accounting
The procedure for calculating depreciation of fixed assets		PBU 6/01 p.18: linear, declining balance, write-off by the sum of the numbers of years of the useful life, in proportion to the volume of production
The procedure for calculating the depreciation of intangible assets		Accounting regulation "Accounting for intangible assets" (PBU 14/07) p. 28: linear, declining balance, in proportion to the volume of production
Useful life of intangible assets		PBU 14/07 p.26: determined based on the validity period of the rights to intangible assets or the expected period of use
The procedure for estimating inventories	LIFO, HIFO, LOFO, NIFO	Regulation on accounting "Accounting for inventories" (PBU 5/01) p.16: at the cost of each unit, at the average cost, according to the method

Continuation of the table. 4


The method of reflection in accounting for the receipt of inventories	Determined by the internal policy of the organization	On accounts 10, 41, 15, 16
Evaluation of work in progress production	According to the actual cost, according to the cost of raw materials and materials and semi-finished products, according to direct costs, according to the planned production cost	Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. No. 34n p. 64: according to the actual and standard production cost, according to direct cost items, according to the cost of raw materials
Grade finished products	At full and partial actual production costs, at incomplete actual production costs based on variable costs, at incomplete standard or planned costs, at incomplete standard or planned costs based on variable costs	Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. No. 34n p. 59: according to the actual and standard production cost
Distribution of direct and indirect costs	Determined by the internal policy of the organization	Determined by the internal policy of the organization
List of costing items	Determined by the internal policy of the organization	-
Choosing a way to group and write off production costs	Division into main and overhead; variables, conditional variables and constants	-
Choice of calculation method	Custom, per-process, normative, full cost accounting, direct costing, functional method	-

5. Development of a draft accounting policy. This procedure is implemented taking into account all the features of the previous stages. Economic entity independently forms an accounting policy, guided by the specifics of the activity. At the enterprise, both the accounting department and the economic department can deal with the development of the project.

6. The order on accounting policy is documented and certified by the head of the organization. The accounting policy order must be approved on December 31 of the year preceding the reporting year and applied annually, subject to additions and changes. Changes in accounting policies may be made as a result of changes in accounting and costing methods.

7. The head of each division must familiarize himself with the content of the accounting policy against signature and bring it to the attention of the executors. Accounting policy is mandatory for use within a particular organization.

Thus, having an idea about the stages of developing an accounting policy, the organization will be able to effectively plan the individual cost.

Literature:

1. Vakhrushina M.A. "Accounting policy for the purposes of management accounting"//Accounting. - 2007. - No. 23. - P.67–71.

2. Ivanova Zh.A. "Accounting policy for the purposes of management accounting" // Problems of modern economics - 2010. - No. 4 [Electronic resource] URL: http://www.m-economy.ru/art.php?nArtId=3363 (date of access: 20.12. 2013)

3. Lyalkova E.E. "Accounting policy in the management accounting system: the methodology of formation and information value"// Audit and the financial analysis. - 2007. - No. 6. – S. 444 – 473

07.03.2013

Accounting policy is the main document that defines the principles of accounting in the organization.

A few years ago, organizations conducted mainly only financial accounting, at present, most companies began to pay special attention to management accounting, along with this, there was a need for management accounting policies.

But perhaps management accounting policy is nothing but accounting policy?

To answer this question, you need to understand that there is financial accounting (accounting) and accounting management accounting (management accounting).

This issue is discussed in detail in the article. "Communication and differences between management accounting and accounting", now we will highlight the main points to understand the essence.

Duty to keep records. Accounting is provided for by law, management accounting is a personal choice of each organization (not regulated).
Purposes of accounting. Accounting - reporting, management accounting - planning, forecasting, management decision-making.
Reporting users. Accounting - external users, management accounting - internal users (company management).
Accounting methods. Accounting is obliged to use accounts and double entry, accounting is based on this. Management accounting can use accounts, or it can be based on other accounting registers, supplemented by settlement and other data.
Account currency. Accounting is kept in the national currency, management accounting can be kept in any currency convenient for the organization.
Groups and cost objects. Accounting groups costs by main types of costs, and the object of its accounting is a legal entity. Management accounting groups costs by their carriers, and the object of accounting is the responsibility centers.

Summarizing all of the above, we can conclude that although these two types of accounting consider the same business transactions, the approach to their accounting is quite different. Consequently, the accounting policy for accounting purposes does not correspond to the objectives of managerial accounting policies, although they can be very interrelated and complementary.

Management accounting policies are the methods adopted by the company for keeping records, calculating the cost of products (works, services) and compiling an internal organization.

Factors influencing the choice of management accounting policy are consonant with those that affect the accounting policy (organizational and legal form, industry specifics, type of activity, company structure, accounting structure, company strategy, level of automation in the company (including management accounting) , skill level of employees conducting management accounting).

As mentioned earlier, accounting is regulated, and management accounting relies solely on internal company standards. This difference significantly affects the volume and requirements for accounting and management accounting policies.

The main purpose of the accounting policy is to document the method of accounting chosen by the company within the framework of Russian RAS.

Management accounting policy is much broader.

It may not be limited to Russian RAS when choosing management accounting methods.

When developing a management accounting policy, you can use the experience of the company's specialists involved in management accounting, as well as the best world experience reflected in international standards financial reporting, the main principle of which is “the predominance of essence over form”, which is very suitable for the purposes of management accounting.

For example, when choosing valuation methods, management accounting can use fair value valuation, when real market price resource (fixed asset, intangible assets, stocks, liabilities), and not its book value.

Or the correlation of costs with their carrier, and not with the period of their occurrence.

So, in accounting, costs refer to the period of their occurrence, and in management accounting, we can directly attribute costs to the source of their occurrence - either to the center of financial responsibility, or to a specific transaction.

This option of attributing costs will make it possible to give an objective assessment of economic activity, tk. will exclude "distortions" of profits and costs of the transaction, if these two transactions occurred in different periods.

The practice of management accounting for Russia is quite new. Unlike accounting, which is conducted from the moment a company is formed, management accounting, as a rule, is introduced in companies that have reached a certain level of development, with an already established organizational structure, business processes, etc.

Another of the most important highlights is that in the holding structure, the management accounting policy is the same for the entire holding. It defines the procedure and principles of accounting for all segments and activities of the holding, taking into account their characteristics, and is mandatory for all enterprises of the holding.

The accounting policy is focused on a specific legal entity.

Management accounting policy makes it possible to apply various options assessment of economic events depending on the time, division, direction of business, and even the economic meaning of a separate business transaction, while accounting is strictly tied to a legal entity and is the same for all operations of this enterprise.

Taking into account all the existing differences, it may be believed that it is easier and more economically expedient to keep management accounting in parallel with accounting (autonomously).

But when choosing this option, one should not forget that both of them work with the same financial and economic operations, they simply consider them from a different angle.

Parallel maintenance of two records will increase the complexity of the process (it is necessary to technically organize the transfer of primary documents from one database to another, or enter them twice, regularly reconcile, etc.).

Properly written accounting and management accounting policies will help to organize accounting optimally and save material and labor resources companies.

INTRODUCTION……….

1. Theoretical and methodological foundations for drawing up an accounting policy for the purposes of management accounting…………………

1.1. The concept and content of accounting policies for management accounting purposes…………………………………………………………………………………

1.2.Methodology for the formation of accounting policies in management accounting…………………………………………………………………………………..

1.3. Intracompany management accounting standards………..

2. Development of individual elements of accounting policy for the purposes of management accounting……….

2.1. Organization of document flow in the management accounting system……..

2.2. Working Chart of Accounts for Management Accounting……

2.3. Reflection of CU in UE of agricultural organizations……..

Practical part……..

Conclusion………….

Bibliography……..

Application……..

Introduction

Management accounting entered the economic life of our country along with the emergence and growth of market-oriented enterprises. In a competitive environment, not only the prosperity of a business, but also its very existence often depends on the correct, adequate management decisions for this environment. Under the influence of various objective factors caused by new technologies, government regulation and the growth of enterprises, the structure of the business becomes more complicated, there is a need to split it into many legal entities, in the simultaneous development of many areas of activity, in the formation of a significant number of structural divisions (departments, services) both at the level of individual legal entities and at the level of holdings.

Under these conditions, how can the management of such enterprises (here the enterprise is understood in the broad sense as a business) know everything about everything so as not to make mistakes in making managerial decisions? The task of providing necessary information solves management accounting - a system for collecting and analyzing data on financial activities enterprise, focused on the needs of senior management and owners of the enterprise in the information necessary for making strategic and tactical management decisions.

Management accounting in companies operating in any areas and fields of activity begins with an accounting policy. The accounting policy for management accounting fixes and documents the principles and methods in accounting for all kinds of business transactions, on which management accounting is based, for example, the method of writing off inventories, calculating depreciation and production costs, and obtaining a financial result, etc.

The relevance of the topic of the course work "Accounting policy for the purposes of management accounting" is the transition of the Russian economy, from the administrative system of management to the market, which has significantly changed the conditions for the activities of organizations. Their competitiveness at the present stage is largely determined by a well-functioning system of information support for managing the activities of an economic entity, within which, as a rule, three types of accounting function: financial, tax and managerial. The goals, principles and rules for their maintenance are different, therefore, primary accounting information should be processed according to three specific algorithms. The fundamental basis for building an accounting system is the accounting policy of the organization, which largely determines the economic efficiency of the organization. The choice of accounting policy depends on many factors. Financial and tax types of accounting are conducted in accordance with the accepted accounting policies, the formation of which is regulated by law, and their theoretical and methodological foundations have been studied to a sufficient extent. The issues of creating an accounting policy for the purposes of management accounting are practically not considered in modern studies. is the very concept of "accounting policy in the management accounting system" (hereinafter referred to as the USUU). There are no scientific studies that reveal the tasks and place of accounting policy in the management accounting system, as well as methodological recommendations for its preparation.

The creation and application of the SPM will allow the formation and transformation of primary information into the form that best meets the goals of intra-company management (pricing, analysis of the profitability of certain types of products, assortment structure, etc.) and contributes to the adoption of optimal management decisions.

· reveal the essence of the concept of "accounting policy for the purposes of management accounting" and justify the need for its application for setting management accounting in business entities;

· to substantiate the main provisions of the methodology for creating the UPUU and the stages of its formation;

Consider intra-company management accounting standards;

Consider the organization of workflow in the management accounting system;

study the features of accounting policies on the example of agricultural organizations

The subject of the study are theoretical and methodological provisions and organizational approaches to the definition of the role and content of accounting policies for the purposes of management accounting.

The methodological basis was: Law Russian Federation"About accounting", Provisions on accounting, literature of domestic authors, magazines and Internet resources.

1. Theoretical and methodological foundations for drawing up an accounting policy for the purposes of management accounting

1.1. The concept and content of accounting policies for management accounting purposes

An accounting policy is a set of rules that collectively answer the question of what and how is reflected in the management accounting system. In this regard, the task of the consultant is the formation and presentation of the accounting policy in a clear, logical form, ensuring the interconnection of its individual provisions.

Accounting policy can be based on international accounting standards (International Accounting Standards - IAS) and purely specific provisions aimed at meeting the needs of the enterprise management in the information necessary for making managerial decisions.

Description of some of the provisions of the IAS that may apply in practical work on setting up and maintaining management accounting.

1. Inventories and materials must be valued at the lower cost of the two options: either at the cost of their acquisition / creation and delivery to the current place of residence, or at the prices of possible implementation minus the costs of it.

2. If the exact cost of specific stocks and materials is not known, the FIFO method or the weighted average method is used to determine it.

3. The cost of inventories and materials used in production is charged to the expenses of the enterprise in the period in which the enterprise received the corresponding income.

4. If the cost of stocks and materials is reduced to the price of their possible realization, this difference is considered as expenses. When this difference is restored in a later period, it is considered income that reduces the cost of goods and services sold in this period.

5. Tangible assets that have a limited “life” period should be written off in stages by means of depreciation deductions depending on the timing of their depreciation and other (for example, legal) temporary s x restrictions on their use.

6. The cash flow statement explains the reasons for changes in cash and cash equivalents during the reporting period. The report should subdivide the movement of funds into operating, investing and financing activities.

7. Extraordinary, unusual for the activity of the enterprise income and expenses should be shown separately after the profit / loss from the main activity.

8. Correction of fundamental errors is reflected either as a correction of the previous period, or is charged to profit/loss of the current period.

9. Expenses for research and development are treated as current costs. But such expenses can also be capitalized (accumulated) if they can be clearly attributed to a specific project (product), from the subsequent implementation of which the enterprise will receive a specific income. In this case, these costs will be charged to costs as the cost of sales of this product or as depreciation when it is used in manufacturing process enterprises.

10. Incomes and costs for construction, if they can be accurately estimated, can be related to a certain period in proportion to the percentage of completion of construction (the percentage-jf-completion method). Otherwise, construction costs are covered by income in the reporting period only in the amount of these costs (cost recovery method), and in case of projected losses, these losses should be recognized immediately.

11. Fixed assets should initially be valued at the cost of their creation/acquisition. Fixed assets are expensed by way of depreciation charges. The revaluation of fixed assets in the direction of increasing their value is attributed directly to the company's own enterprise capital, bypassing the income statement. If the revaluation results in a decrease in the value of fixed assets, this difference is recognized in the income statement, unless a previous revaluation resulted in an increase equity companies, bypassing this report.

12. Financial leasing involves the transfer of risks and income associated with the object of leasing (equipment) to the lessee. The lessee capitalizes the leased asset at its lowest cost, including the discounted amount of lease payments. If there is no certainty in the subsequent transfer of ownership of the leased object, depreciation is charged depending on which period is shorter: the life of the object or the term of lease payments. The lessor accounts for the leased asset as accounts receivable, and lease income is recognized based on the rate of lease payments.

13. Sales revenue is recognized if the control, risks and rewards of the owner of the shipped product are transferred to the customer, and if this revenue can be accurately determined. Income is taken into account, as a rule, as the amount of the client's debt for the shipped products (services rendered). Discounting (adjustment for interest rate on invested funds) is made if the payment period is significantly late compared to the date of shipment. The costs of the enterprise must correspond to the products sold in the period. If the costs of products shipped in the period can be established only in the future, then the income from such sales should be attributed to the corresponding period in the future.

14. Exchange differences refer to the period in which they arose (transactions) and to the valuation period at the exchange rate on the valuation date (balance sheet accounts).

15. Investments are accounted for and revalued at their lowest cost (market or cost).

16. Provisions are reflected in the balance sheet if the enterprise has a corresponding obligation or there is a certainty that the corresponding expenses will take place.

17. Intangible assets may include: advertising campaigns, training, expenses for starting (organizing) a business, scientific research.

The above list of provisions is not exhaustive, it only outlines the possibilities that international standards open up for a consultant involved in the development of an accounting policy.

In addition to general points, such as the principle of income reflection (for example, the sale of goods - upon shipment, the sale of services - upon payment), the accounting policy should include a description of specific typical operations, indicating accounts and transactions. Accounting policy is the main document that ensures the continuity and succession of management accounting. Therefore, its authors should make sure that in the event of their leaving the enterprise, a new specialist can quickly get up to speed and understand the current accounting methodology.

Each of the accounting subsystems operating in the information field of the organization is designed to fully and timely satisfy the relevant information needs of a certain segment of users pursuing specific goals: financial accounting - to provide users with external financial reporting in a timely manner, which allows assessing the financial condition of the organization; tax accounting - correctly and in accordance with the established deadlines to pay off the budget and extra-budgetary funds, while reducing the tax burden of the organization; management accounting - to provide information support to the managers of the organization.

The principles and rules for maintaining these types of accounting are different. Unlike financial and tax accounting, management accounting is not regulated by law and can be carried out on the basis of the principles of Russian, international financial accounting and reporting standards, as well as the internal rules of a particular organization in accordance with the information requests of its managers. Management accounting provides the management of the company with qualitatively different information that is necessary for the processes of planning, accounting, monitoring and evaluating activities both for the organization as a whole and for its structural divisions. Currently, in most cases, decisions made by management are intuitive and are not supported by appropriate calculations based on management accounting information. The effective activity of an economic entity is guaranteed by such management, which affects the object by choosing the optimal one from a variety of possible solutions based on the information available for this.

Primary information about the activities of an economic entity used in the systems of financial, tax and management types of accounting is the same. Management accounting, in addition, needs additional specific information. To solve the tasks at hand, the initial data must be processed according to three different algorithms, providing for the principles, rules and methods of maintaining each of these types of accounting. To regulate and, thereby, systematize, this process is called upon by such a tool as the accounting policy of the organization.

The role and place of accounting policy in the formation of the information support system of the organization are presented in fig. 2, from which it follows that management accounting should be regulated by a specially created for these purposes UPUU. The accounting policy in the management accounting system is understood as a set of management accounting methods that ensure its continuity and continuity and contribute to the realization of the capabilities of its elements (budgeting, accounting and reporting proper, internal control and management analysis) in the interests of intra-company management of an economic entity. The PLA should become the most important link in the organization's management and accounting. Its use will allow to form and transform primary information into a form that best meets the information needs of managers and owners of the organization, thereby facilitating their adoption of adequate management decisions.

A number of provisions considered in accounting policies drawn up for the purposes of financial and tax types of accounting are at the same time the prerogative of management accounting (choice of accounting currency, methods for assessing current and non-current assets, the procedure for their write-off, methods of accrual and write-off of reserves). However, a number of issues are peculiar only to management accounting, and therefore they should be reflected only in the SLA. These include, in particular:

List and classification of responsibility centers;

Internal reporting forms to help manage costs, sales, receivables, and more;

Allocation of controlled and uncontrolled reporting items of responsibility centers, personalization of internal reporting documents;

Establishment of financial and non-financial criteria for evaluating the activities of responsibility centers;

Definition of costing items, selection of cost accounting and costing methods for individual financial responsibility centers;

The procedure for the distribution of indirect costs between certain types of products (works, services);

The choice of the method of grouping and writing off production costs;

Choice of calculation method;

Formation of transfer pricing, etc.

Also, that the PLA should provide not only more detailed information (by cost and revenue centers, responsibility centers, etc.), but also non-financial data (for example, details of the percentage of repeat customers, equipment downtime and repair, skill level personnel, etc.).

1.2 Methodology for the formation of the SLA

There is a methodology for the creation of the PLA that provides a comprehensive and systematic approach to the preparation of management information. The formation of the PLA is a multi-stage process (Fig. 3) . Each of these stages has its own characteristics. There is also the concept of accounting policy formation.

In particular, at the initial stage, the factors influencing the formation of the UPUU are analyzed. They are conditionally divided into internal and external. In the educational literature and scientific publications, the main attention is paid to internal factors, the influence of external ones is considered only in separate sources. Legal, political, social and a number of others are considered as external factors. Organizational, personnel, as well as technical and technological features of production are classified as internal.

The combination of factors is individual for each organization, the significance and share of each of them also varies. In order to verify the conclusions drawn on the basis of specific practical data, within the framework of the proposed classification, the factors influencing the formation of the UPUU of a public catering organization have been identified and structured. It has been established that for the operation of a restaurant, the most important of them are a high level of competition, the predominant use of perishable products, a difficult-to-control process for the preservation of raw materials, etc.

In the formation of the UPUU, which has individual characteristics for each organization, it is necessary to proceed from the specifics of the management decisions made in it. The definitions of the concept of "management decision" proposed in modern literature do not always fully reveal its content. For the purposes of this study, "managerial decision" is proposed to be understood as the choice of an economically sound option, carried out by the manager within the framework of his official powers, which serves as the basis for the implementation of specific actions of the organization for the optimal achievement of the set goal.

Management decisions are distinguished by a variety of options, most of which (about 80%) are made using management accounting data. For example, management accounting can become the main supplier of information for such types of decisions as verbal, non-formalized and others. Local, tactical, traditional, formalized and a number of other types of decisions can be based on data from both managerial and financial and tax types of accounting.

One of the most important stages in the formation of the SPM is the allocation of elements of management accounting, the implementation of which should be facilitated by management accounting policy. In modern literature, there are different views on the set of elements of management accounting. The composition of the elements of the management accounting system that predetermine the construction of the PLA should include: planning (strategic, tactical, operational); proper accounting; management reporting; managerial control and analysis. The practical implementation of the listed elements is possible with appropriate organizational and technical support.

As a result, the following aspects of accounting policy are distinguished: methodological, technical, organizational (Fig. 4). The methodological aspect of management accounting policy, first of all, should be devoted to:

Methods for calculating the cost of sold products (works, services), cost planning and control over the use of funds;

Development and accounting of non-financial performance indicators of structural units.

Within the framework of the technical aspect of the PLR, it is proposed to consider the totality of tools and techniques used by the organization in the management accounting.

The organizational aspect of the PMU should include issues related to the construction of a management accounting service, its interaction with other departments and other organizational issues of creating an environment for preparing information in order to make intra-company management decisions and monitor their implementation.

1.3. Intracompany management accounting standards

To establish management accounting, it is necessary to develop regulatory documents at the enterprise level that will determine the basic accounting rules. It makes sense to normalize only those accounting procedures that do not comply with the accounting standards in force at the enterprise. The main regulatory documents include: corporate management accounting standards; chart of accounts of management accounting; a system of codes used to code budget items, cost items, responsibility centers, lines of business, etc.; the procedure for document flow in management accounting. When developing management accounting standards, it is necessary to focus on the type of business, the market in which the enterprise operates, the structure of the enterprise and its shareholders.

The construction of an accounting system in a company for the purpose of managing its business (hereinafter referred to as the management accounting system, abbreviated as MSA) is similar to the setting up of accounting (financial) accounting and is implemented in similar stages, and the operation of the implemented MMS is regulated by documents similar in content to documents regulating accounting practice.

However, there is a significant difference in the status of these documents, determined by the difference between the users of accounting and management reporting. Accounting and reporting are regulated by generally accepted standards that are external to the company (in Russia, this is, first of all, PBU), and the MMS operates solely on the basis of internal company standards. This difference has a very significant impact on the volume and requirements for accounting policies of accounting and management accounting.

If the main purpose of the accounting policy is to select and document one of the accounting methods allowed by generally accepted standards, chosen by a particular company, then the purpose of management accounting policy (MAP) is much broader. The purpose of the PMO cannot be limited to choosing the most acceptable alternatives for the company from those allowed by Russian RAS and other normative documents. When developing the PLM, it is also necessary to take into account the best world experience reflected in the international financial reporting standards, and the experience of the MMS developers themselves in relation to the specifics of the business of a particular company.

Moreover, the regulation of the work of the MMS cannot be limited to the publication of the PMO and the approval of the working chart of accounts, forms of primary accounting documents, the inventory procedure, methods for assessing assets and liabilities, document flow rules, etc. Fulfillment of these requirements established by PBU 1/08 for accounting accounting policy, in this case is not enough. It is necessary to create a package of intra-company management accounting standards. Only together with these documents is it possible to fully apply the UUP in the process of functioning of the SMS. These documents can be divided into several groups.

Instructional and methodological documentation - detailed guides, which reveal the accounting policy more deeply, are instructive and educational in nature. They describe business transactions with maximum specificity: postings, selected subcounts, the procedure for calculating sum and quantitative values.

The normative and reference documentation establishes the rules for grouping homogeneous elements of information. These are various reference books and classifiers, the structure and composition of cost and revenue items, the budget and accounting structure, etc.

Regulatory documents define regulations, procedures, establish business processes. They describe the entire chain of the accounting process, appoint responsible persons, delineate their functions, rights and responsibilities, and stipulate the actions of performers in the event of all possible, including non-standard events. The regulatory documents also include the procedure for document flow for the purposes of the SMS. It establishes the procedure for receiving, transmitting and storing primary and reporting documentation, its main characteristics. An album is attached to the document flow unified forms accounting and reporting documents.

When developing intracompany standards, one should not abandon a detailed description of the subject of accounting operations, non-standard situations, giving examples. The more clearly and in more detail the accounting process is described, the less problematic situations will arise during the operation of the control system.

It is obvious that the creation of a package of in-house SMS standards is a painstaking, and at the same time creative work which places high demands on system developers both in terms of knowledge of the theory and methodology of accounting, and understanding of the company's business and the tasks that the company's management intends to solve with the help of the implemented SMS.

First of all, the developers of the SMS need to determine why, for what purpose management accounting is being introduced? What tasks are supposed to be solved with its help? There are many answers: cost management; control cash flows; control working capital; increasing the return on invested capital; planning the rational loading of equipment; control of receivables, etc. In practice, various combinations of these answers are possible. Depending on the goals set, the contours of the SMS will be outlined.

The degree of distribution of the SMS throughout the company can vary from the collection and processing of information by a separate accounting unit to a large-scale information system with the connection of a production unit, order management systems, logistics and other modules. Such a system, supported by motivational levers, in combination with budget management develops into a controlling system - a powerful modern instrument effective business management.

The depth of penetration of the SMS into the company's business and the tasks solved with the use of the SMS leave a significant imprint on the volume and content of intra-company standards.

It should also be noted that, unlike accounting, which is maintained from the moment a company is formed and develops with its growth, management accounting in Russian conditions, as a rule, is implemented in companies that have reached a certain level of development, with an already established organizational structure, established internal and external relations, functioning business processes, etc. Therefore, setting up management accounting is also a complex and multi-stage process that is not limited to the decision purely "accounting" problems.

Building an effective SMS in an operating company, of course, involves a preliminary analysis of its business in order to issue recommendations and implement specific measures for the reorganization and restructuring of individual business processes, business segments and the business as a whole, as well as improving the applied company management systems. These recommendations are not always implemented by the company's management in practice. In this case, the developers of the SMS have to put up with reality and adjust the accounting methodology and accounting business processes to it. In this case, there may be a need for additional development of “non-standard” intra-company management accounting standards.

For example, in a holding structure, accounting policies and other management accounting standards should have corporate status. These standards establish the procedure and principles of accounting for all segments and activities of the holding, taking into account their specifics, are approved by the management management company and are mandatory for use by all enterprises forming the holding.

Only on the basis of such an approach is it possible to build a holding management system that actually provides both the management of the management company and the heads of enterprises included in the holding with the necessary and adequate management information.

On the contrary, if the enterprises of the holding themselves approve accounting standards or, moreover, keep records without any normatively approved procedure, it is not necessary to speak of an effective management system for the holding. In a situation where the enterprises of the holding do not have a single concept of the object of accounting, various methods of asset valuation are used, individual cost structures are applied, accounting information for enterprises becomes incomparable, which means that its effectiveness is reduced. practical use for management purposes. Consolidation of credentials, plan-to-fact comparison, comparison of business results, etc. is not possible.

2. Development of individual elements of accounting policy for the purposes of management accounting

2.1. Organization of document flow in the management accounting system

When developing a workflow, the focus is on primary documents intended for internal use. The document flow regulations determine the procedure for reflecting business activities in management accounting. Each report is given a brief description of, the frequency of formation and submission to their management is established. The composition, content and forms of management reporting are developed taking into account the following principles: relevance, efficiency, targeting, sufficiency, analyticity, understandability, reliability, comparability.

M. Kornilovich and M. Yakovlev identify the following trends in the development of reporting documents required for management accounting: the search for the type and forms of a generalized consolidated report or budget that somehow combines information about the enterprise in value and physical terms; search for the possibility of accounting for the "virtual" resources of the enterprise (intangible, intellectual). Management reporting is a constantly changing system of forms of information aggregated by cost centers and responsibility centers.

Analysis of the problem "organization of the movement of accounting documents" n and enterprises allows you to define three options for the organization.

Accounting documents are received by the operator (or a group of operators) who maintains management accounting. For each of the primary accounting documents, he forms both managerial and accounting entries. If at the enterprise, in addition to operators conducting management accounting, there is financial accounting, then after the formation of management entries, the primary documents are transferred to accountants who maintain accounting and tax accounting, who, on the basis of these documents, draw up official accounting entries.

Information is entered into the management database after it has been reflected in the accounting database. In other words, two parallel databases are maintained. At the same time, financial accounting works in the usual mode, providing its base to the operator in charge of management accounting for its subsequent transformation. In practice, such a transformation is carried out on the basis of consolidated data.

The transfer of consolidated information from the accounting database to the management database is possible only for transactions whose legal content corresponds to their real economic essence. If there is no such correspondence, then each posting transferred to management registers is considered separately. In addition, if management accounting reflects consolidated data, then full-fledged management reports will need to be obtained using both management and accounting databases (for example, an analytical report on a specific supplier can be generated exclusively from accounting data).

The advantage of the first option is that it most closely matches the basic principles of accounting and allows you to more fully reflect the activities of the organization. The disadvantage is that additional resources will be required to create an integrated accounting system that combines both standard accounting and management configurations. The second variant of management accounting is attractive due to its low resource intensity. It can be implemented in the shortest possible time and with minimal cost– it is enough to organize additional workplaces for operators conducting management accounting. In addition, the effectiveness of this option will be the higher, the more significant the differences between accounting and management accounting. The main condition for its effective application is a detailed methodology for transferring operations from an accounting database to a management one. The record transfer technique has been discussed in many publications on the relationship between the management and accounting parts of accounting.

When working with documents, the main attention should be paid to primary documents intended for internal use. An example of such documents can be applications for non-cash payments or the issuance of money from the management cash desk. In the form of primary accounting documents, it is advisable to enter such mandatory fields as "Line of business", "Cost code", "Responsibility center", which will immediately allow you to determine whether business operations belong to a particular responsibility center, business process, time period.

With different options for organizing management accounting, the procedure for document circulation will be different. If all accounting documents are received by the accountant conducting management accounting, then it is only necessary to fix this provision in the regulations. If the accountant reflects the data in management accounting based on the accounting database, then it is necessary to develop separate document, regulating the procedure for transferring records of business transactions from the accounting database to the management one. One of the possible forms of this document is presented in the table.

The document flow regulations should determine not only the procedure for reflecting economic activities in management accounting, but also the composition of management reporting. Each of the reports should be given a brief description, it is also necessary to determine the frequency of generating reports and submitting them to management.

2.2. Working Chart of Accounts for Management Accounting

The chart of accounts of management accounting serves for a convenient classification of management information by accounting objects. A. Bashkov defines the following approach to management accounting, according to which management accounting should be based on the same principles as accounting. There are the following positive points with such an organization of accounting, when management accounting is close to accounting: the possibility of miscalculating a decision made on the basis of management data in accounting reports, since accounting reports are the main documents for external users; saving resources, since the maintenance of two systems requires twice as many resources; minimizing the risk of additional errors when re-entering information from primary documents.

The structure of the Chart of Accounts of management accounting is based on the same principles as in classical accounting.

The management chart of accounts is a tool for fixing information that needs to be monitored, controlled, and analyzed for management purposes. Therefore, its main difference from the accounting analogue is the convenience for accumulating information in the analytical sections necessary for management and transformation into readable management reporting.

On the one hand, information in management accounting is more detailed and structured than in accounting. Therefore, it is often necessary to split standard accounts into additional sub-accounts, as well as the introduction of new, non-standard accounts or transactions. On the other hand, some accounting accounts are not used in management accounting, since they do not carry a semantic load for the company's management.

1) To ensure the uninterrupted operation of a geographically remote transport base a permanent reserve of funds at the base is required. Therefore, a financial responsibility center with its own cash desk is formed. In management accounting, sub-accounts are introduced: 50.1 - the main cash desk, 50.2 - the cash desk of the transport base.

Accounting for settlements with the budget can be kept folded, without detailing. It is enough to allocate one account, which will accumulate accrual, tax refunds and their payment.

It is allowed to simplify the accounting of income, expenses, liabilities and assets in violation of the canons of accounting.

2) Purchased Construction Materials for the repair of the office in the event of their expected spending in the period can be directly written off to the expense item "Repair and maintenance of buildings", bypassing the warehouse registration.

In companies where the probability of acquiring or creating intangible assets is extremely low, it is possible not to open a separate account. When an object of intangible assets appears, it can be taken into account as part of fixed assets.

In the instructions for using the chart of accounts of management accounting, non-standard solutions are possible, but they meet the requirements for the usefulness of information.

3) In accounting, there is no concept of “finished (completed) work in a warehouse” (by analogy with the concept of “finished products”). The introduction of such an account into the chart of accounts allows you to control the volume of completed construction works which, for one reason or another, are not handed over to the customer. In the classical version, they must be attributed to “work in progress”, but in this case, both objects in progress and objects on which all physical volumes are actually completed are on one account. In fact, for a production manager, these are two different concepts. This example can be developed further and it is proposed to introduce another interim account “works completed but not accepted by the customer”, i.e. the amount of work for which acceptance certificates have been issued to the customer, but the latter has not yet signed. Such a movement of construction work along the chain “work in progress” - “finished work” - “completed but not accepted work” - “completed and accepted work” allows not only to monitor the physical condition of the work being performed, but also to build profit and loss reports in various sections: profits and losses earned, profits and losses deferred, profits and losses “buried in the ground”, etc.

2.3. Reflection of CU in UE of agricultural organizations

In accordance with federal law dated November 21, 1996 No. 129-FZ “On Accounting” the main tasks of accounting are:

Formation of complete and reliable information about the activities of the organization and its property status;

Providing information to internal and external users;

Prevention of negative results of economic activity of the organization.

These accounting functions for servicing the information needs of internal users constitute one of the main tasks of management accounting.

Federal Law No. 129-F3 provides for the independent development of an organization's accounting policy, approval of a working chart of accounts, forms of non-standard primary documents, and the procedure for monitoring business transactions. Thus, the accounting policy of the organization affects those elements of accounting that are included in the management accounting system. The confidentiality of accounting information is distinctive feature management accounting.

In accordance with PBU 1/08 "Accounting Policy of the Organization", the following are approved as part of the accounting policy:

Working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary accounting documents used to register the facts of economic activity, for which there are no standard forms primary accounting documents, as well as forms of documents for internal financial statements;

The procedure for conducting an inventory of the assets and liabilities of the organization;

Methods for valuation of assets and liabilities;

Document flow rules and accounting information processing technology;

Procedure for control over business transactions;

Other solutions necessary for the organization of accounting.

The objects of management accounting are the costs of the organization as a whole, structural divisions (responsibility centers), the results of economic activity, internal pricing, budgeting and internal reporting. An important task of accounting for the organization's costs is their differentiation depending on time periods:

Costs of future reporting periods (costs incurred in the current period, but refer to future reporting periods);

Costs of the current reporting period included in the cost of this period;

Reserved costs (costs included in the cost of production in the current period until the occurrence of actual costs in the future).

This classification feature is very important to observe when drawing up an accounting policy and when developing a system of production accounts for an organization. With skillful handling of reserved accounts, an agricultural organization, observing the assumption of temporal certainty of the facts of economic activity and the requirement of prudence in accounting policies, can have a certain financial gain over time.

No less important for the organization of management accounting is the classification of costs according to the degree of product readiness or completion. production cycle. For these purposes, costs can be divided into costs:

For finished products (works, services);

For semi-finished products;

In work in progress.

Finished products are products completed in production, prepared for sale to consumers and complying with applicable standards (technical and other conditions).

Semi-finished products - finished products of individual stages of production, which can be used as materials or components in the next stage (phase) of production in a given organization or at other enterprises.

Work in progress is considered to be partially finished products that have not gone through all the processing processes in accordance with the production technology and are not a semi-finished product (for example, for agricultural organizations, this is plowing a fallow, sowing winter crops, fertilizing for next year's harvest).

Regulation on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. the following options for evaluating finished products and work in progress are provided: according to the actual production cost, according to the standard planned cost, according to direct cost items, and in single production- according to actual production costs.

An important task of management accounting is the choice of the costing method, which is understood as the calculation of the cost of manufactured products, work performed and services rendered.

When calculating, depending on the specifics of the activity, enterprises can use calculation methods classified as follows:

On the efficiency of control - methods of cost accounting in the production process and methods of accounting for past costs;

By cost accounting objects - accounting methods for mass production serial production(by details, parts of products, products, groups of homogeneous products, processes, repartitions) and with individual and small-scale production(on orders).

The normative method of accounting and calculating the cost of production is usually characterized by the fact that at the enterprise for each product, on the basis of current standards and cost estimates, a preliminary calculation of the standard cost of the product is compiled. If during the month all costs at the enterprise corresponded to the current norms and standards, and the volume of production corresponded to the planned one, then the actual cost of the product would be equal to the standard one.

During the reporting period, the actual value of direct variable costs is reflected in the debit of account 20 “Main production and credit of accounts 10 “Materials”, 70 “Calculations by personnel for wages”, 69 “Calculations for social insurance and security”, etc. At the end of the reporting period (monthly) the share of indirect expenses of the organization is included in the costs of the main production: debit of account 20 "Main production" credit of accounts 25 "General production expenses", 26 "General expenses".

The debit of account 40 "Output of products (works, services)" reflects the actual production cost of products released from production, works delivered and services rendered for the reporting period (month) in correspondence with the credit of account 20 "Main production".

The credit of account 40 "Output of products (works, services)" reflects the standard (planned) cost of manufactured products, works delivered and services rendered (in correspondence with the debit of account 43 "Finished products"). The cost of products, works, services is determined as the product of the standard unit cost and the actual volume of production in physical units.

Comparison of debit and credit turnovers on account 40 "Output of products (works, services)" for the last day of the month determines the deviation of the actual production cost of manufactured products, works delivered and services rendered from the standard (planned) cost. Savings, i.e. the excess of the standard (planned) cost over the actual cost is reversed on the credit of account 40 "Output of products (works, services)" and the debit of account 90-2 "Cost of sales". Overspending, i.e. the excess of the actual cost over the standard (planned) cost is debited from the credit of account 40 "Output of products (works, services)" to the debit of account 90-2 "Cost of sales" with an additional entry. Account 40 “Output of products (works, services) is closed monthly and has no balance as of the reporting date. The accounting policy of the organization should specify the procedure for applying the standard method of cost accounting. Data on identified deviations allow managers of all levels of the production process to manage the cost of production, and accounting departments to calculate the actual cost of the product by adjusting the standard cost of the product for the appropriate share of deviations from the norms for each article.

If an organization takes into account expenses during the reporting period, dividing them into direct and indirect, then in the order on accounting policy it is necessary to indicate the base for the distribution of indirect expenses (general production and general business), which must correspond to the costing method at full costs.

If the organization in the accounting policy indicates that the cost is calculated at variable costs, that is, the direct costing system is used, then administrative and business expenses will be considered recurring costs. It is management costs in accordance with Russian legislation in the field of accounting can be recognized as expenses of the period and, as a result, written off to financial results at the time of their occurrence. The choice of one or another procedure for recognizing administrative and commercial costs is the right of the organization, and the chosen option should be fixed in such an internal document of the enterprise as its accounting policy.

In the accounting policy of the organization in without fail the method of determining the cost of expended material resources and the method of calculating depreciation should be indicated. This information is presented for the purposes of financial and tax accounting, however, it is directly related to management accounting, since the choice of a particular method affects the amount of production costs.

An important aspect that should be specified in the accounting policy is the way in which management accounting is organized. It is possible to use a unified cost accounting system in financial and management accounting, which is called one-circular (monistic). Management accounting accounts can be isolated, i.e., a two-circular (dualistic) cost accounting system is provided.

Options for the organizational and technical section of the accounting policy for the purposes of management accounting are presented in the table.

Elements of accounting policy for management accounting purposes

Accounting policy element

Regulatory document, acceptable options in accordance with regulatory documents

Accounting for the release of finished products, works and services

Using account 40 "Output of products (works, services)", finished products are accounted for at the standard cost, the amount of deviation of actual costs from the standard cost is written off at the end of the reporting period to the debit of account 90 "Sales";

Without using account 40 "Output of products (works, services)", finished products are accounted for at actual production costs

Valuation of work in progress

According to the actual production cost;

According to the standard planned cost;

For direct cost items;

For single production - at actual production costs

Method of recognition of administrative expenses

PBU 10/99 "Expenses of the organization":

They are distributed between sold and unsold products, the full actual production cost is calculated, the costs are written off to the debit of account 20 “Main production”;

Fully included in the cost of products sold in reporting period, in the form of semi-fixed expenses are written off to the debit of account 90 “Sales”, the evaluation of work in progress and finished products is carried out according to direct cost items, in other words, the incomplete production cost is calculated

Distribution base for ODA and OCR

Basic salary production workers(for service departments);

The sum of the main costs, with the exception of the cost of seeds, feed, raw materials and semi-finished products;

Combined distribution method

Evaluation of finished products released

Regulation on accounting and financial reporting in the Russian Federation:

According to the actual production cost;

At standard cost

For direct cost items

Method of reference to the current expenses costs that can be reserved

Creation of a reserve for future expenses (repair fund, reserve for vacation pay) on account 96 “Reserves for future expenses”, which is included evenly during the reporting period in expenses for ordinary activities;

Reflection of actual costs at the time of their occurrence, i.e. without using account 96 "Reserves for future expenses"

Method of determining the cost

spent material resources

PBU 5/01 "Accounting for inventories":

At the cost of each unit (applies to inventories used by the organization in a special manner - as a rule, inventories that cannot normally replace each other);

at an average cost;

At the cost of the first in time acquisition of material resources (FIFO method);

At accounting prices, taking into account deviations from their actual value

Depreciation method

PBU 6/01 "Accounting for fixed assets":

Linear way;

Decreasing balance method;

The method of writing off the cost by the sum of the numbers of years of the useful life;

The method of writing off the cost in proportion to the volume of products (works)

Organization method

management accounting

account expenses. accounting

Without special reflection of operations on accounts;

The relationship between management and financial accounting is carried out with the help of control accounts;

With a separate reflection on the accounts of accounting, where paired control accounts of the same name are used (reflected, mirror accounts or screen accounts);

The use of special transfer accounts through which turnovers are transferred from one system to another

Thus, the accounting policy of the organization in terms of the organizational and technical section for management accounting should contain information on the selected options for accounting for direct, indirect costs, on the assessment of finished products, work in progress, on the organization of accounting for expenses on accounting accounts. This will make it possible to use the possibilities of cost management to a greater extent in order to reduce them and increase financial results.

No. p / p	Index	bolts	nuts	washers
	Sales volume, kg
	Variable costs (per 1 kg), rub.	7,5	9,5	12,0
	Selling price 1 kg., rub.	4) for each case, build a break-even chart. I . According to the conditions of the problem, we first calculate the profit of the enterprise in the off-season period: 1. profit = total Md - total post costs Md = sales revenue - variable costs sales revenue = price * sales volume Calculate the revenue for each type of product: a) bolts: Wb \u003d 9.5 * 3500 \u003d 33250 nuts: Vg = 13 * 1000 = 13000 washers: Vsh = 14 * 500 = 7000 Total revenue: B \u003d 33250 + 13000 + 7000 \u003d 53250 b) total variable costs = 7.5 * 3500 + 9.5 * 1000 + 12000 * 500 = 26250 + 9500 + 1000 = 41750 c) Md = 53250 - 41750 = 11500 d) profit = 11500 - 6000 = 5500. 2. The next task is to determine the "contribution" of each type of goods in the formation total profit. To do this, the profitability of each type of product is determined at full cost. profitability = profit / full c / c full s \ s \u003d variable costs + fixed costs The profitability of each type of product, based on the calculations of incomplete s / s: a) Md for each type of product: bolts: Mdb \u003d 33250 - (7.5 * 3500) \u003d 33250 - 26250 \u003d 7000 rubles. nuts: Mdg \u003d 13000 - (9.5 * 1000) \u003d 13000 - 9500 \u003d 3500 rubles. Washers: Mdsh \u003d 7000 - (12000 * 500) \u003d 7000 - 6000 \u003d 1000 rubles. b) profit for each type of product bolts: Pb \u003d 7000 - (6000 / 3) \u003d 7000 - 2000 \u003d 5000 rubles. proportionally for each type of product nuts: Pg \u003d 3500 - (6000 / 3) \u003d 3500 - 2000 \u003d 1500 rubles. washers: Psh \u003d 1000 - (6000 / 3) \u003d 1000 - 2000 \u003d -1000 rubles. c) profitability for each type of product, based on calculations of total s / s bolts: Rb \u003d 5000 / (26250 + 2000) * 100% \u003d 17.7% Nuts: Rg = 1500 / (9500 + 2000) * 100% = 13% washers: Рsh = -1000 / (6000 + 2000) * 100% = -12.5% d) the profitability of each type of product, based on calculations of incomplete s / s bolts: Rb1 = 5000 / 26250 * 100% = 19% Nuts: Rg1 = 1500 / 9500 * 100% = 15.8% washers: Rg1 \u003d -1000 / 6000 * 100% \u003d -16.7% Conclusion: According to the results of the calculations, nuts are the most cost-effective product. Recommendations are given to management: variable costs per 1 kg in rubles are very high. in the manufacture of washers, i.e. 12 rub. per 1 kg. That. it is necessary to reduce the cost of raw materials for the manufacture of washers (buy cheaper metal) and, if possible, reduce the wages of the main production workers or increase the sale price of 1 kg of washers in rubles. 3. Using the equation method, we determine the break-even point for each type of product. Break-even point = total fixed expense / Md per 1 unit of output Md per type 1 unit = Md per type / sales volume a) Md per unit of production of each type separately: For 1 bolt: Md unit of production = 7000 / 3500 = 2 rubles. For 1 nut: Md unit of production = 3500 / 1000 = 3.5 rubles. For 1 puck: Md unit of production = 1000/500 = 2 rubles. b) break-even point for each type of product Bolts: Tb = 2000 / 2 = 1000 kg nuts: TB = 2000 / 3.5 = 571.4 kg Washers: Tb = 2000 / 2 = 1000 kg c) break-even point in terms of selling 3 types at the same time Md per unit of production \u003d Md for all products / sales volume = 11500 / (3500 + 1000 + 500) = 2.3 rubles. d) break-even point for all types of products = 6000 / 2.3 = 2608.7 kg. 4. Graphs a) bolt break-even chart direct cost Y1: Y1 = post costs + lane costs * (x) sales volume at the break-even point of the product type Y1 \u003d 2000 + 7.5 * 1000 \u003d 9500 rubles. direct revenue Y2: Y2=9.5x Y2=9.51000=9500 1. post p \u003d 2000 rubles. 2. T.b. = 1000 kg 3. All costs \u003d 2000 + 26250 \u003d 28250 rubles. 4. sales volume = 3500kg Segment SD illustrates profit with sales volume of 3500 kg of bolts The segment BC characterizes the proceeds from the sale in the amount of 33,250 rubles. with a sales volume of 3500 kg of bolts The VD segment characterizes the amount of total expenses in the amount of 28,250 rubles. with a sales volume of 3500 kg of bolts b) nut break-even chart Y1 \u003d 2000 + 9.5 571.4 \u003d 7428 rubles. Y2 \u003d 13 * 571.4 \u003d 7428 rubles. 1. post p \u003d 2000 rubles. 2. T.b. = 571.4 kg 3. All costs \u003d 2000 + 9500 \u003d 11500 rubles. 4. sales volume = 1000 kg The segment SD illustrates the profit with a sales volume of 1000 kg of nuts; The segment BC characterizes the proceeds from the sale in the amount of 13,000 rubles. with a sales volume of 1000 kg of nuts; The VD segment characterizes the amount of total expenses in the amount of 11,500 rubles. with a sales volume of 1000 kg of nuts; c) puck break-even chart direct cost Y1: Y1=2000 + 12x Y1 \u003d 2000 + 12 * 1000 \u003d 1400 rubles. direct revenue Y2: Y2=14x Y2=141000=14000 1. post p \u003d 2000 rubles. 2. T.b. = 1000 kg 3. All expenses = 2000 + 6000 = 8000 rubles. 4. sales volume = 500 kg Segment SD illustrates a loss with a sales volume of 500 kg of washers; The segment BC characterizes the proceeds from the sale in the amount of 7000 rubles. with a sales volume of 500 kg of washers, which is less than the cost of 1000 rubles; The VD segment characterizes the amount of total expenses in the amount of 8,000 rubles. with a sales volume of 500 kg of washers that exceed the amount of revenue. II . Determine the profit of the organization in the new conditions and the factors that influenced its change* To paragraph 2 of the table: because costs increased by 5% for each type Bolts 7.5 + 7.5 * 5% \u003d 7.9 rubles. Nuts 9.5 + 9.5 * 5% \u003d 10 rubles. Washers 12+125%=12.6 rub. To paragraph 3 of the table: Fixed costs \u003d 6000 + 1000 \u003d 7000 rubles. To paragraph 4 of the table: Bolts 9.5 rubles. (as it was); Nuts 13 rub. (as it was); Washers 14 + 14 10% \u003d 12.6 rubles. Tb = cumulative post. expenses / Md per unit. products; TB per day measurement = Tb * price; Md unit = Md/sales volume; Md = proceeds from the sale - per. expenses; a) Revenue: Revenue = price * sales volume; Bolts 9.54000=38000 rub. Nuts 131750=22750 rub. Washers 15.4 * 750 = 11550 rubles. Total revenue \u003d 72300 rubles. b) Variable costs: Bolts 7.9 * 4000 = 31600 rubles. Nuts 101750=17500 rub. Washers 12.6 750 = 9450 rubles. The total amount of per expenses \u003d 58550 rubles. c) Total Md: Md=72300-58550=13750 rub. d) Md per unit. products: Md \u003d 13750 \\ (4000 + 1750 + 750) \u003d 2.12 rubles. e) Tb: Tb=7000\2.12=3302 kg f) MD for each type of product: Bolts 38000-31600=6400 rub. Nuts 22750-17500=5250 rub. Washers 11550-9450=2100 rub. g) Md per unit. each type of product: Bolts 6400 \ 4000 \u003d 1.6 rubles. Nuts 5250 \ 1750 \u003d 3 rubles. Washers 2100 \ 750 \u003d 2.8 rubles. h) TB for each type of product: Post expenses \ 3 \u003d 7000 \ 3 \u003d 2333.33 rubles. Bolts 2333.33\1.6=1458 kg Nuts 2333.33\3=778 kg Washers 2333.33\2.8=833 kg i) TB in monetary terms: Bolts 1458 kg * 9.5 kg = 13851 rubles. Nuts 778 kg * 13 rubles. = 10114 rubles. Washers 833 kg * 15.4 rubles. = 12828.2 rubles. Tb total: 36793.2 rubles. j) safety edge: Kb \u003d (planned revenue from the sale of products, rubles - Tb, rubles) / planned revenue from the sale of products, rubles * 100% Kb for each type of product: Bolts ((38000-13851)\38000)100%=63.6% Nuts ((22750-10114)\22750)100%=55.5% Washers ((11550-12828.2)\11550)100%=-11.1% k) Kb total: Kb total \u003d (72300-36793.2 \ 72300) 100% \u003d 49.1% 2. Profit \u003d revenue - post expenses - per expenses Profit for each type of product: Bolts 38000-2333.33-31600 = 4066.7 rubles. Nuts 22750-2333.33-17500 = 2916.7 rubles. Washers 11550-2333.33-9450 = -233.3 rubles. The total amount of profit is 72300-7000-58550=6750 rubles. Conclusion: The total amount of profit increased by 6750-5500=1250 rubles. for the organization as a whole, because unprofitable is the release of pucks for the organization. Conclusion Methodological decisions, the choice of methods for interpreting and evaluating economic facts in management accounting is not less, and often more important question than the formation of external financial accounting policy. The management accounting of an organization always has actual users - the management of the company. And its information needs are always much more specific than the information needs of various groups of external users of the firm's financial statements. It is important to understand that when forming an accounting policy, we are generally not limited by the framework of any regulatory requirements. The only methodological guideline in this case is the information needs of users of the company's internal management accounting reports. In fact, here any issue related to the reflection in the accounting of the facts of the economic life of the organization is an area of accounting policy. Quite often, management accounting is considered as an area of cost accounting for an organization. In reality, this is not so. In order to manage a company, we do not have enough information about its costs, even if such information is formed by the most modern accounting methods. Managers, as well as external users of reporting, need data on the assets and liabilities of the company, its income and expenses, they must make decisions in the field of the organization's solvency and evaluate the profitability of its activities, etc. However, such information is necessary for managers in a format that will be most convenient for assessing economic situations "from the inside". And here the solution of methodological problems becomes extremely important. Indeed, in management accounting, we can apply the FIFO method, recognize payment revenue, etc. But at the same time, we must correlate each methodological decision with the content of the information that will be received by users of management reporting as a result of its application. That is, in this case, we need to analyze in detail one or another variant of accounting from the point of view of its capabilities to disclose the content of individual facts of economic life and financial position the firm as a whole (or individual aspects of it). So, for example, in management accounting, we can use the FIFO method, but we need to understand that in the face of rising prices, it not only allows us to take into account the impact of rising costs on profit, but also distorts the estimate of the balance of inventories, etc. One of the main advantages obtained by business entities from the use of accounting policies for management accounting purposes is the growth of their competitiveness due to the organization of intra-company management on the basis of specially prepared, structured operational information. Bibliography 1. Law of the Russian Federation "On Accounting" dated November 21, 1996 No. 129-FZ. 2. Law of the Russian Federation "On audit activity" dated December 30, 2008 No. 307-FZ. 3. Accounting Regulation "Accounting policy of the organization" RAS 1/98: (changed) Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n 4. Regulations on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. 5. Regulation on accounting "Expenses of the organization" PBU 10/99: Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n. 8. Financial statements/ Ed. V.S. Khatnyuk - M. 2004 - 256s. 9. Finance and reporting at enterprises / Ed. V.S. Khatnyuk M. - 2008 - 89s. 10. Bozhko P. Features of management accounting for Russian enterprises. - http://www.fd.ru/article/1381.html No. 2 (February) 2003. 11. Chernenko A. Who and how should manage management accounting? – //Company management http://www.rcb.ru/ 13.www.audit-it.ru 14. Reference legal system"Guarantee" 15. Reference legal system "Consultant - plus" see app see app Fig.4 see appendix Bozhko P. Features of management accounting at Russian enterprises. - http://www.fd.ru/article/1381.html No. 2 (February) 2003. Regulation on accounting "Accounting policy of the organization" RAS 1/98: (changed) Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n Bozhko P. Features of management accounting at Russian enterprises. - http://www.fd.ru/article/1381.html No. 2 (February) 2003.p. 7 Chernenko A. Who and how should manage management accounting? – //Company management http://www.rcb.ru/ Bashkov A. It is impossible to manage an enterprise without management accounting //Financial Director. - http://www.fd.ru/article/1382.html No. 2 (February) 2003. M. A. STOLYAROVA Reflection of management accounting in the accounting policy of agricultural organizations / / All for an accountant 2007, No. 13. From 43-46.

INTRODUCTION……….

1. Theoretical and methodological foundations for drawing up an accounting policy for the purposes of management accounting…………………

1.1. The concept and content of accounting policies for management accounting purposes…………………………………………………………………………………

1.2.Methodology for the formation of accounting policies in management accounting…………………………………………………………………………………..

1.3. Intracompany management accounting standards………..

2. Development of individual elements of accounting policy for the purposes of management accounting……….

2.1. Organization of document flow in the management accounting system……..

2.2. Working Chart of Accounts for Management Accounting……

2.3. Reflection of CU in UE of agricultural organizations……..

Practical part……..

Conclusion………….

Bibliography……..

Application……..

Introduction

Management accounting entered the economic life of our country along with the emergence and growth of market-oriented enterprises. In a competitive environment, not only the prosperity of a business, but also its very existence often depends on the correct, adequate management decisions for this environment. Under the influence of various objective factors caused by new technologies, government regulation and the growth of enterprises, the business structure becomes more complicated, there is a need to split it into many legal entities, to simultaneously develop many areas of activity, to form a significant number of structural divisions (departments, services) as level of individual legal entities, and at the level of holdings.

Under these conditions, how can the management of such enterprises (here an enterprise is understood in a broad sense as a business) know everything about everything, so as not to make mistakes in making managerial decisions? The task of providing the necessary information is solved by management accounting - a system for collecting and analyzing data on the financial activities of an enterprise, focused on the needs of top management and owners of the enterprise in the information necessary for making strategic and tactical management decisions.

reveal the essence of the concept of "accounting policy for the purposes of management accounting" and justify the need for its application for setting management accounting in business entities;

to substantiate the main provisions of the methodology for creating the UPUU and the stages of its formation;

consider intra-company management accounting standards;

consider the organization of workflow in the management accounting system;

to study the features of accounting policy on the example of agricultural organizations

The subject of the study is the theoretical and methodological provisions and organizational approaches to determining the role and content of accounting policies for the purposes of management accounting.

The methodological basis was: the Law of the Russian Federation "On Accounting", Regulations on Accounting, literature of domestic authors, magazines and Internet resources.

1. Theoretical and methodological foundations for drawing up an accounting policy for the purposes of management accounting

The concept and content of accounting policies for management accounting purposes

Characteristics of some IAS provisions that can be applied in practical work on the formulation and maintenance of management accounting.

Stocks and materials should be valued at the lowest cost of two possible options: either at the cost of their acquisition/creation and delivery to the current location, or at the prices of possible sale minus the cost of it.

If the exact cost of specific stocks and materials is not known, the FIFO method or the weighted average method is used to determine it.

The cost of inventories and materials used in production is charged to the enterprise in the period in which the enterprise receives the corresponding income.

If the cost of inventories and materials is reduced to the price of their possible sale, this difference is considered an expense. When this difference is restored in a later period, it is considered income that reduces the cost of goods and services sold in this period.

Tangible assets that have a limited “life” period should be written off in stages through depreciation deductions depending on the timing of their depreciation and other (for example, legal) temporary s x restrictions on their use.

The cash flow statement explains the reasons for the change in cash and cash equivalents during the reporting period. The report should subdivide the movement of funds into operating, investing and financing activities.

Extraordinary, unusual for the activities of the enterprise income and expenses should be shown separately after profit / loss from operating activities.

Correction of fundamental errors is reflected either as a correction of the previous period, or is charged to profit/loss of the current period.

Research and development costs are treated as current costs. But such expenses can also be capitalized (accumulated) if they can be clearly attributed to a specific project (product), from the subsequent implementation of which the enterprise will receive a specific income. In this case, these costs will be charged to costs as the cost of selling this product or as depreciation when it is used in the production process of the enterprise.

Incomes and costs for construction, if they can be accurately estimated, can be related to a certain period in proportion to the percentage of completion of construction (the percentage-jf-completion method). Otherwise, construction costs are covered by income in the reporting period only in the amount of these costs (cost recovery method), and in case of projected losses, these losses should be recognized immediately.

Fixed assets should initially be valued at the cost of their creation/acquisition. Fixed assets are expensed by way of depreciation charges. The revaluation of fixed assets in the direction of increasing their value is attributed directly to the equity of the enterprise, bypassing the income statement. If the revaluation results in a decrease in the value of fixed assets, this difference is reflected in the income statement, unless the previous revaluation led to an increase in the equity of the company, bypassing this report.

Financial leasing involves the transfer of risks and income associated with the object of leasing (equipment) to the lessee. The lessee capitalizes the leased asset at its lowest cost, including the discounted amount of lease payments. If there is no certainty in the subsequent transfer of ownership of the leased object, depreciation is charged depending on which period is shorter: the life of the object or the term of lease payments. The lessor accounts for the leased asset as a receivable, and the lease income is recognized based on the rate of lease payments.

Sales revenue is recognized if the control, risks and rewards of the owner of the shipped product are transferred to the customer, and if this revenue can be accurately measured. Income is taken into account, as a rule, as the amount of the client's debt for the shipped products (services rendered). Discounting (adjustment for the interest rate on invested funds) is made if the payment period is significantly late compared to the date of shipment. The costs of the enterprise must correspond to the products sold in the period. If the costs of products shipped in the period can be established only in the future, then the income from such sales should be attributed to the corresponding period in the future.

Exchange differences refer to the period in which they occurred (transactions) and to the valuation period at the exchange rate on the valuation date (balance sheet accounts).

Investments are accounted for and revalued at their lowest cost (market or cost).

Provisions are recognized on the balance sheet if the enterprise has a corresponding obligation or there is a certainty that the corresponding expenses will take place.

Intangible assets may include: advertising campaigns, training, expenses for starting (organizing) a business, scientific research.

The above list of provisions is not exhaustive, it only outlines the possibilities that international standards open up for a consultant involved in the development of an accounting policy.

The principles and rules for maintaining these types of accounting are different. Unlike financial and tax accounting, management accounting is not regulated by law and can be carried out on the basis of the principles of Russian, international financial accounting and reporting standards, as well as the internal rules of a particular organization in accordance with the information requests of its managers. Management accounting provides the management of the company with qualitatively different information that is necessary for the processes of planning, accounting, monitoring and evaluating activities both for the organization as a whole and for its structural divisions. Currently, in most cases, decisions made by management are intuitive and are not supported by appropriate calculations based on management accounting information. The effective activity of an economic entity is guaranteed by such management, which affects the object by choosing the optimal one from a variety of possible solutions based on the information available for this.

The role and place of accounting policy in the formation of the information support system of the organization are presented in fig. 2, 1 from which it follows that the management accounting should be regulated by a specially created for these purposes, the UPUU. The accounting policy in the management accounting system is understood as a set of management accounting methods that ensure its continuity and continuity and contribute to the realization of the capabilities of its elements (budgeting, accounting and reporting proper, internal control and management analysis) in the interests of intra-company management of an economic entity. The PLA should become the most important link in the organization's management and accounting. Its use will allow to form and transform primary information into a form that best meets the information needs of managers and owners of the organization, thereby facilitating their adoption of adequate management decisions.

List and classification of responsibility centers;

Internal reporting forms to help manage costs, sales, receivables, and more;

Allocation of controlled and uncontrolled reporting items of responsibility centers, personalization of internal reporting documents;

Establishment of financial and non-financial criteria for evaluating the activities of responsibility centers;

Definition of costing items, selection of cost accounting and costing methods for individual financial responsibility centers;

The procedure for the distribution of indirect costs between certain types of products (works, services);

The choice of the method of grouping and writing off production costs;

Choice of calculation method;

Formation of transfer pricing, etc.

1.2 Methodology for the formation of the SLA

There is a methodology for the creation of the PLA that provides a comprehensive and systematic approach to the preparation of management information. The formation of the UACU is a multi-stage process (Fig. 3) 2 . Each of these stages has its own characteristics. There is also a concept of accounting policy formation 3 .

Management decisions are distinguished by a variety of options, most of which (about 80%) taken using management accounting data. For example, management accounting can become the main supplier of information for such types of decisions as verbal, non-formalized and others. Local, tactical, traditional, formalized and a number of other types of decisions can be based on data from both managerial and financial and tax types of accounting.

One of the most important stages in the formation of the SPM is the allocation of elements of management accounting, the implementation of which should be facilitated by management accounting policy. In modern literature, there are different views on the set of elements of management accounting. The composition of the elements of the management accounting system that predetermine the construction of the PLA should include: planning (strategic, tactical, operational); proper accounting; management reporting; managerial control and analysis. The practical implementation of the listed elements is possible with appropriate organizational and technical support.

Methods for calculating the cost of sold products (works, services), cost planning and control over the use of funds;

Development and accounting of non-financial performance indicators of structural units.

Within the framework of the technical aspect of the PLR, it is proposed to consider the totality of tools and techniques used by the organization in the management accounting.

1.3. Intracompany management accounting standards

To establish management accounting, it is necessary to develop regulatory documents at the enterprise level that will determine the basic accounting rules 4 . It makes sense to normalize only those accounting procedures that do not comply with the accounting standards in force at the enterprise. The main regulatory documents include: corporate management accounting standards; chart of accounts of management accounting; a system of codes used to code budget items, cost items, responsibility centers, lines of business, etc.; the procedure for document flow in management accounting. When developing management accounting standards, it is necessary to focus on the type of business, the market in which the enterprise operates, the structure of the enterprise and its shareholders.

If the main purpose of the accounting policy is to select and document one of the accounting methods allowed by generally accepted standards, chosen by a particular company, then the purpose of management accounting policy (MAP) is much broader. The purpose of the PMO cannot be limited to choosing the most acceptable alternatives for the company from those allowed by Russian PBU and other regulatory documents. When developing the PLM, it is also necessary to take into account the best world experience reflected in the international financial reporting standards, and the experience of the MMS developers themselves in relation to the specifics of the business of a particular company.

Instructional and methodological documentation - detailed guidelines that reveal the accounting policy more deeply, are instructive and educational in nature. They describe business transactions with maximum specificity: postings, selected subcounts, the procedure for calculating sum and quantitative values.

Regulatory documents define regulations, procedures, establish business processes. They describe the entire chain of the accounting process, appoint responsible persons, delineate their functions, rights and responsibilities, and stipulate the actions of performers in the event of all possible, including non-standard events. The regulatory documents also include the procedure for document flow for the purposes of the SMS. It establishes the procedure for receiving, transmitting and storing primary and reporting documentation, its main characteristics. An album of unified forms of accounting and reporting documents is attached to the workflow.

When developing intracompany standards, one should not refuse a detailed description of the subject of accounting operations, non-standard situations, and examples. The more clearly and in more detail the accounting process is described, the less problematic situations will arise during the operation of the control system.

It is obvious that the creation of a package of intra-company SMS standards is a painstaking, and at the same time, creative work that places high demands on system developers both in terms of knowledge of the theory and methodology of accounting, as well as understanding the company's business and the tasks that the company's management intends to solve with the help of the implemented SMS. .

First of all, the developers of the SMS need to determine why, for what purpose management accounting is being introduced? What tasks are supposed to be solved with its help? There are many answers: cost management; cash flow control; working capital management; increasing the return on invested capital; planning the rational loading of equipment; control of receivables, etc. In practice, various combinations of these answers are possible. Depending on the goals set, the contours of the SMS will be outlined.

The degree of distribution of the SMS throughout the company can vary from the collection and processing of information by a separate accounting unit to a large-scale information system with the connection of a production unit, order management systems, logistics and other modules. Such a system, supported by motivational levers, in combination with budgetary management develops into a controlling system - a powerful modern tool for effective business management.

The depth of penetration of the SMS into the company's business and the tasks solved with the use of the SMS leave a significant imprint on the volume and content of intra-company standards.

It should also be noted that, unlike accounting, which is conducted from the moment a company is formed and develops with its growth, management accounting in Russian conditions is usually implemented in companies that have reached a certain level of development, with an already established organizational structure, formed internal and external connections, functioning business processes, etc. Therefore, setting up management accounting is also a complex and multi-stage process that is not limited to solving purely “accounting” problems.

For example, in a holding structure, accounting policies and other management accounting standards should have corporate status. These standards establish the procedure and principles of accounting for all segments and activities of the holding, taking into account their specifics, are approved by the management of the management company and are mandatory for use by all enterprises forming the holding.

On the contrary, if the enterprises of the holding themselves approve accounting standards or, moreover, keep records without any normatively approved procedure, it is not necessary to speak of an effective management system for the holding. In a situation where the enterprises of the holding do not have a single concept of the object of accounting, various methods of asset valuation are used, individual cost structures are applied, accounting information for enterprises becomes incomparable, which means that the effectiveness of its practical use for management purposes is reduced. Consolidation of credentials, plan-to-fact comparison, comparison of business results, etc. is not possible.

2. Development of individual elements of accounting policy for the purposes of management accounting

2.1. Organization of document flow in the management accounting system

When developing a workflow, the focus is on primary documents intended for internal use. The document flow regulations determine the procedure for reflecting business activities in management accounting. Each of the reports is given a brief description, the frequency of their formation and presentation to the management is established. The composition, content and forms of management reporting are developed taking into account the following principles: relevance, efficiency, targeting, sufficiency, analyticity, understandability, reliability, comparability.

M. Kornilovich and M. Yakovlev identify the following trends in the development of reporting documents required for management accounting: the search for the type and forms of a generalized consolidated report or budget that somehow combines information about the enterprise in value and physical terms; search for the possibility of taking into account the "virtual" resources of the enterprise (intangible, intellectual) 5 . Management reporting is a constantly changing system of forms of information aggregated by cost centers and responsibility centers.

Problem Analysis "organization of the movement of accounting documents" n and enterprises allows you to define three options for the organization.

The advantage of the first option is that it most closely matches the basic principles of accounting and allows you to more fully reflect the activities of the organization. The disadvantage is that additional resources will be required to create an integrated accounting system that combines both standard accounting and management configurations. The second variant of management accounting is attractive due to its low resource intensity. It can be implemented in the shortest possible time and at minimal cost - it is enough to organize additional jobs for operators in charge of management accounting. In addition, the effectiveness of this option will be the higher, the more significant the differences between accounting and management accounting. The main condition for its effective application is a detailed methodology for transferring operations from an accounting database to a management one. The methodology for transferring records has been discussed in many publications on the relationship between the management and accounting parts of accounting 6 .

With different options for organizing management accounting, the procedure for document circulation will be different. If all accounting documents are received by the accountant conducting management accounting, then it is only necessary to fix this provision in the regulations. If the accountant reflects the data in management accounting based on the accounting database, then it is necessary to develop a separate document regulating the procedure for transferring records of business transactions from the accounting database to the management database. One of the possible forms of this document is presented in the table.

2.2. Working Chart of Accounts for Management Accounting

Chart of accounts of management accounting serves for convenient classification of management information by accounting objects 7 . A. Bashkov defines the following approach to management accounting, according to which management accounting should be based on the same principles as accounting 8 . There are the following positive aspects with such an organization of accounting, when management accounting is close to accounting: the possibility of miscalculating a decision made on the basis of management data in accounting reports, since accounting reports are the main documents for external users; saving resources, since the maintenance of two systems requires twice as many resources; minimizing the risk of additional errors when re-entering information from primary documents.

The structure of the Chart of Accounts of management accounting is based on the same principles as in classical accounting.

1) To ensure the uninterrupted operation of a territorially remote transport base, a permanent reserve of funds at the base is required. Therefore, a financial responsibility center with its own cash desk is formed. In management accounting, sub-accounts are introduced: 50.1 - the main cash desk, 50.2 - the cash desk of the transport base.

Accounting for settlements with the budget can be kept folded, without detailing. It is enough to allocate one account, which will accumulate accrual, tax refunds and their payment.

It is allowed to simplify the accounting of income, expenses, liabilities and assets in violation of the canons of accounting.

2) Purchased building materials for office renovation, if they are expected to be spent in the period, can be directly written off to the “Repair and maintenance of buildings” expense item, bypassing warehouse registration.

In the instructions for using the chart of accounts of management accounting, non-standard solutions are possible, but they meet the requirements for the usefulness of information.

3) In accounting, there is no concept of “finished (completed) work in a warehouse” (by analogy with the concept of “finished products”). The introduction of such an account into the chart of accounts allows you to control the volume of completed construction work, which for one reason or another is not handed over to the customer. In the classical version, they must be attributed to “work in progress”, but in this case, both objects in progress and objects on which all physical volumes are actually completed are on one account. In fact, for a production manager, these are two different concepts. This example can be developed further and it is proposed to introduce another interim account “works completed but not accepted by the customer”, i.e. the amount of work for which acceptance certificates have been issued to the customer, but the latter has not yet signed. Such a movement of construction work along the chain “work in progress” - “finished work” - “completed but not accepted work” - “completed and accepted work” allows not only to monitor the physical condition of the work being performed, but also to build profit and loss reports in various sections: profits and losses earned, profits and losses deferred, profits and losses “buried in the ground”, etc.

2.3. Reflection of CU in UE of agricultural organizations

In accordance with the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, the main tasks of accounting are:

Formation of complete and reliable information about the activities of the organization and its property status;

Providing information to internal and external users;

Prevention of negative results of economic activity of the organization.

These accounting functions for servicing the information needs of internal users constitute one of the main tasks of management accounting.

Federal Law No. 129-F3 provides for the independent development of an organization's accounting policy, approval of a working chart of accounts, forms of non-standard primary documents, and the procedure for monitoring business transactions. Thus, the accounting policy of the organization affects those elements of accounting that are included in the management accounting system. Confidentiality of accounting information is a distinctive feature of management accounting.

In accordance with PBU 1/08 "Accounting Policy of the Organization", the following are approved as part of the accounting policy:

Forms of primary accounting documents used to register the facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

The procedure for conducting an inventory of the assets and liabilities of the organization;

Methods for valuation of assets and liabilities;

Document flow rules and accounting information processing technology;

Procedure for control over business transactions;

Other solutions necessary for the organization of accounting.

Costs of future reporting periods (costs incurred in the current period, but refer to future reporting periods);

Costs of the current reporting period included in the cost of this period;

Reserved costs (costs included in the cost of production in the current period until the occurrence of actual costs in the future).

No less important for the organization of management accounting is the classification of costs according to the degree of product readiness or the completion of the production cycle. For these purposes, costs can be divided into costs:

For finished products (works, services);

For semi-finished products;

In work in progress.

Finished products are products completed in production, prepared for sale to consumers and complying with applicable standards (technical and other conditions).

Regulation on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. the following options for evaluating finished products and work in progress are provided: according to the actual production cost, according to the standard planned cost, according to direct cost items, and in a unit production - according to actual production costs.

An important task of management accounting is the choice of the costing method, which is understood as the calculation of the cost of manufactured products, work performed and services rendered.

When calculating, depending on the specifics of the activity, enterprises can use calculation methods classified as follows:

On the efficiency of control - methods of cost accounting in the production process and methods of accounting for past costs;

For cost accounting objects - accounting methods for mass production in serial production (for parts, parts of products, products, groups of homogeneous products, processes, redistribution) and for individual and small-scale production (by orders).

If the organization in the accounting policy indicates that the cost is calculated at variable costs, that is, the direct costing system is used, then administrative and business expenses will be considered recurring costs. It is administrative expenses, in accordance with Russian legislation in the field of accounting, that can be recognized as expenses of the period and, as a result, written off to financial results in the period of their occurrence. The choice of one or another procedure for recognizing administrative and commercial costs is the right of the organization, and the chosen option should be fixed in such an internal document of the enterprise as its accounting policy.

The accounting policy of the organization must indicate the method of determining the cost of expended material resources and the method of depreciation. This information is presented for the purposes of financial and tax accounting, however, it is directly related to management accounting, since the choice of a particular method affects the amount of production costs.

Options for the organizational and technical section of the accounting policy for the purposes of management accounting are presented in the table.

Elements of Accounting Policies for Management Accounting Purposes 9

Accounting policy element

Regulatory document, acceptable options in accordance with regulatory documents

Accounting for the release of finished products, works and services

Without using account 40 "Output of products (works, services)", finished products are accounted for at actual production costs

Valuation of work in progress

According to the actual production cost;

According to the standard planned cost;

For direct cost items;

For single production - at actual production costs

Method of recognition of administrative expenses

PBU 10/99 "Expenses of the organization":

They are distributed between sold and unsold products, the full actual production cost is calculated, the costs are written off to the debit of account 20 “Main production”;

They are fully included in the cost of products sold in the reporting period, are debited to the debit of account 90 “Sales” in the form of semi-fixed expenses, the evaluation of work in progress and finished products is carried out according to direct cost items, in other words, the incomplete production cost is calculated

Distribution base for ODA and OCR

Salary of the main production workers (for service departments);

The sum of the main costs, with the exception of the cost of seeds, feed, raw materials and semi-finished products;

Combined distribution method

Evaluation of finished products released

Regulation on accounting and financial reporting in the Russian Federation:

According to the actual production cost;

At standard cost

For direct cost items

The method of attributing to current expenses costs that can be reserved

Reflection of actual costs at the time of their occurrence, i.e. without using account 96 "Reserves for future expenses"

Method of determining the cost

spent material resources

PBU 5/01 "Accounting for inventories":

At the cost of each unit (applies to inventories used by the organization in a special manner - as a rule, inventories that cannot normally replace each other);

at an average cost;

At the cost of the first in time acquisition of material resources (FIFO method);

At accounting prices, taking into account deviations from their actual value

Depreciation method

PBU 6/01 "Accounting for fixed assets":

Linear way;

Decreasing balance method;

The method of writing off the cost by the sum of the numbers of years of the useful life;

The method of writing off the cost in proportion to the volume of products (works)

Organization method

management accounting

account expenses. accounting

Without special reflection of operations on accounts;

The relationship between management and financial accounting is carried out with the help of control accounts;

With a separate reflection on the accounts of accounting, where paired control accounts of the same name are used (reflected, mirror accounts or screen accounts);

The use of special transfer accounts through which turnovers are transferred from one system to another

Practical part

A trading company sells a permanent range of products. In a simplified form, the assortment of goods consists of bolts, nuts and washers of a certain size. Usually, fasteners are sold as a set (bolt + nut + washer), but individual items are also sold. Acceptable sales range (scale base) - from 2 to 6 tons of fasteners.

The company's turnover is subject to seasonal fluctuations.

Initial information about the costs and income of the organization in the off-season period is presented in the table:

	Index
	Sales volume, kg
	Variable costs (per 1 kg), rub.
	Sale price of 1 kg., rub.
	Fixed costs (total), rub.

assess the "contribution" of each type of goods to the formation of the overall enterprise profits, for which it is necessary to determine the profitability of each type of product, based on calculations of the full and partial cost; give recommendations to management on improving the range of goods sold;

for each case, construct a break-even chart.

A sharp increase in sales is expected in the coming month. Seasonal demand will increase sales to 6.5 tons, which will require the lease of additional storage facilities. Fixed costs (rent) will increase by 1000 rubles, variable costs for each item - by 5%. The price of washers will increase by 10% due to its partial sale in packaged form through stores. Structural changes will take place towards a more profitable type of product - nuts, as a result of which the range of products sold will look like this: bolts - 4000 kg, nuts - 1750 kg, washers - 750 kg.

determine the profit of the enterprise in the new conditions and the factors that influenced its change.

I . According to the conditions of the problem, we first calculate the profit of the enterprise in the off-season period:

1. profit = total Md - total post costs

Md = sales revenue - variable costs

sales revenue = price * sales volume

Calculate the revenue for each type of product:

a) bolts: Wb \u003d 9.5 * 3500 \u003d 33250

nuts: Vg = 13 * 1000 = 13000

washers: Vsh = 14 * 500 = 7000

Total revenue: B \u003d 33250 + 13000 + 7000 \u003d 53250

b) total variable costs = 7.5 * 3500 + 9.5 * 1000 + 12000 * 500 = 26250 + 9500 + 1000 = 41750

c) Md = 53250 - 41750 = 11500

d) profit = 11500 - 6000 = 5500.

2. The next task is to determine the "contribution" of each type of goods in the formation of the total profit. To do this, the profitability of each type of product is determined at full cost.

profitability = profit / full c / c

full s \ s \u003d variable costs + fixed costs

The profitability of each type of product, based on the calculations of incomplete s / s:

a) Md for each type of product:

bolts: Mdb \u003d 33250 - (7.5 * 3500) \u003d 33250 - 26250 \u003d 7000 rubles.

nuts: Mdg \u003d 13000 - (9.5 * 1000) \u003d 13000 - 9500 \u003d 3500 rubles.

washers: Mdsh \u003d 7000 - (12000 * 500) \u003d 7000 - 6000 \u003d 1000 rubles.

b) profit for each type of product

bolts: Pb \u003d 7000 - (6000 / 3) \u003d 7000 - 2000 \u003d 5000 rubles. proportionally for each type of product

nuts: Pg \u003d 3500 - (6000 / 3) \u003d 3500 - 2000 \u003d 1500 rubles.

washers: Psh \u003d 1000 - (6000 / 3) \u003d 1000 - 2000 \u003d -1000 rubles.

c) profitability for each type of product, based on calculations of total s / s

bolts: Rb = 5000 / (26250 + 2000) * 100% = 17.7%

nuts: Rg = 1500 / (9500 + 2000) * 100% = 13%

washers: Rsh = -1000 / (6000 + 2000) * 100% = -12.5%

d) the profitability of each type of product, based on calculations of incomplete s / s

bolts: Rb1 = 5000 / 26250 * 100% = 19%

nuts: Rg1 = 1500 / 9500 * 100% = 15.8%

washers: Rg1 = -1000 / 6000 * 100% = -16.7%

Conclusion: According to the results of the calculations, nuts are the most profitable product. Recommendations are given to management: variable costs per 1 kg in rubles are very high. in the manufacture of washers, i.e. 12 rub. per 1 kg. That. it is necessary to reduce the cost of raw materials for the manufacture of washers (buy cheaper metal) and, if possible, reduce the wages of the main production workers or increase the sale price of 1 kg of washers in rubles.

3. Using the equation method, we determine the break-even point for each type of product.

Break-even point = total fixed expense / Md per 1 unit of output

Md per type 1 unit = Md per type / sales volume

a) Md per unit of production of each type separately:

for 1 bolt: Md unit of production = 7000 / 3500 = 2 rubles.

for 1 nut: Md unit of production = 3500 / 1000 = 3.5 rubles.

for 1 puck: Md unit of production = 1000 / 500 = 2 rubles.

b) break-even point for each type of product

bolts: TB = 2000 / 2 = 1000 kg

nuts: TB = 2000 / 3.5 = 571.4 kg

washers: tb = 2000 / 2 = 1000 kg

c) break-even point in terms of selling 3 types at the same time

Md per unit of production \u003d Md for all products / sales volume = 11500 / (3500 + 1000 + 500) = 2.3 rubles.

d) break-even point for all types of products = 6000 / 2.3 = 2608.7 kg.

4. Graphs

a) bolt break-even chart

direct cost Y1: Y1 = post costs + lane costs * (x) sales volume at the break-even point of the product type

Y1 \u003d 2000 + 7.5 * 1000 \u003d 9500 rubles.

direct revenue Y2: Y2=9.5x

Y2=9.5*1000=9500

post p \u003d 2000 rubles.

T.b. = 1000 kg

All costs \u003d 2000 + 26250 \u003d 28250 rubles.

sales volume = 3500 kg

Segment SD illustrates profit with sales volume of 3500 kg of bolts

The segment BC characterizes the proceeds from the sale in the amount of 33,250 rubles. with a sales volume of 3500 kg of bolts

The VD segment characterizes the amount of total expenses in the amount of 28,250 rubles. with a sales volume of 3500 kg of bolts

b) nut break-even chart

Y1 \u003d 2000 + 9.5 * 571.4 \u003d 7428 rubles.

Y2 \u003d 13 * 571.4 \u003d 7428 rubles.

post p \u003d 2000 rubles.

T.b. = 571.4 kg

All costs \u003d 2000 + 9500 \u003d 11500 rubles.

sales volume = 1000 kg

The segment SD illustrates the profit with a sales volume of 1000 kg of nuts;

The segment BC characterizes the proceeds from the sale in the amount of 13,000 rubles. with a sales volume of 1000 kg of nuts;

The VD segment characterizes the amount of total expenses in the amount of 11,500 rubles. with a sales volume of 1000 kg of nuts;

c) puck break-even chart

direct cost Y1: Y1=2000 + 12x

Y1 \u003d 2000 + 12 * 1000 \u003d 1400 rubles.

direct revenue Y2: Y2=14x

Y2=14*1000=14000

post p \u003d 2000 rubles.

T.b. = 1000 kg

All expenses \u003d 2000 + 6000 \u003d 8000 rubles.

sales volume = 500 kg

Segment SD illustrates a loss with a sales volume of 500 kg of washers;

The segment BC characterizes the proceeds from the sale in the amount of 7000 rubles. with a sales volume of 500 kg of washers, which is less than the cost of 1000 rubles;

The VD segment characterizes the amount of total expenses in the amount of 8,000 rubles. with a sales volume of 500 kg of washers that exceed the amount of revenue.

II . Determine the profit of the organization in the new conditions and the factors that influenced its change

	Indicators
	Sales volume (kg)
	Variable expenses (rub.)
	Fixed costs - total (rub.)
	Sale price of 1 kg (rub.)

To paragraph 2 of the table: because costs increased by 5% for each type

Bolts 7.5 + 7.5 * 5% \u003d 7.9 rubles.

Nuts 9.5 + 9.5 * 5% \u003d 10 rubles.

Washers 12+12*5%=12.6 rub.

To paragraph 3 of the table:

Fixed costs \u003d 6000 + 1000 \u003d 7000 rubles.

To paragraph 4 of the table:

Bolts 9.5 rubles. (as it was);

Nuts 13 rub. (as it was);

Washers 14 + 14 * 10% \u003d 12.6 rubles.

Tb = cumulative post. expenses / Md per unit. products;

TB per day measurement = Tb * price;

Md unit = Md/sales volume;

Md = proceeds from the sale - per. expenses;

a) Revenue:

Revenue = price * sales volume;

Bolts 9.5*4000=38000 rub.

Nuts 13*1750=22750 rub.

Washers 15.4 * 750 = 11550 rubles.

Total revenue \u003d 72300 rubles.

b) Variable costs:

Bolts 7.9 * 4000 = 31600 rubles.

Nuts 10*1750=17500 rub.

Washers 12.6 * 750 = 9450 rubles.

The total amount of per expenses \u003d 58550 rubles.

c) Total Md:

Md=72300-58550=13750 rub.

d) Md per unit. products:

Md \u003d 13750 \\ (4000 + 1750 + 750) \u003d 2.12 rubles.

e) Tb:

Tb=7000\2.12=3302 kg

f) MD for each type of product:

Bolts 38000-31600=6400 rub.

Nuts 22750-17500=5250 rub.

Washers 11550-9450=2100 rub.

g) Md per unit. each type of product:

Bolts 6400 \ 4000 \u003d 1.6 rubles.

Nuts 5250 \ 1750 \u003d 3 rubles.

Washers 2100 \ 750 \u003d 2.8 rubles.

h) TB for each type of product:

Post expenses \ 3 \u003d 7000 \ 3 \u003d 2333.33 rubles.

Bolts 2333.33\1.6=1458 kg

Nuts 2333.33\3=778 kg

Washers 2333.33\2.8=833 kg

i) TB in monetary terms:

Bolts 1458 kg * 9.5 kg = 13851 rubles.

Nuts 778 kg * 13 rubles. = 10114 rubles.

Washers 833 kg * 15.4 rubles. = 12828.2 rubles.

Tb total: 36793.2 rubles.

j) safety edge:

Kb \u003d (planned revenue from the sale of products, rubles - Tb, rubles) / planned revenue from the sale of products, rubles * 100%

Kb for each type of product:

Bolts ((38000-13851)\38000)*100%=63.6%

Nuts ((22750-10114)\22750)*100%=55.5%

Washers ((11550-12828.2)\11550)*100%=-11.1%

k) Kb total:

Kb total \u003d (72300-36793.2 \ 72300) * 100% \u003d 49.1%

2. Profit \u003d revenue - post expenses - per expenses

Profit for each type of product:

Bolts 38000-2333.33-31600 = 4066.7 rubles.

Nuts 22750-2333.33-17500 = 2916.7 rubles.

Washers 11550-2333.33-9450 = -233.3 rubles.

The total amount of profit is 72300-7000-58550=6750 rubles.

Conclusion:

The total amount of profit increased by 6750-5500=1250 rubles. for the organization as a whole, because unprofitable is the release of pucks for the organization.

Conclusion

Methodological decisions, the choice of methods for interpreting and evaluating economic facts in management accounting is no less, and often more important issue than the formation of an external financial accounting policy.

The management accounting of an organization always has actual users - the management of the company. And its information needs are always much more specific than the information needs of various groups of external users of the firm's financial statements.

It is important to understand that when forming an accounting policy, we are generally not limited by the framework of any regulatory requirements. The only methodological guideline in this case is the information needs of users of the company's internal management accounting reports. In fact, here any issue related to the reflection in the accounting of the facts of the economic life of the organization is an area of accounting policy.

Quite often, management accounting is considered as an area of cost accounting for an organization. In reality, this is not so. In order to manage a company, we do not have enough information about its costs, even if such information is formed by the most modern accounting methods. Managers, as well as external users of reporting, need data on the assets and liabilities of the company, its income and expenses, they must make decisions in the field of the organization's solvency and evaluate the profitability of its activities, etc. However, such information is necessary for managers in a format that will be most convenient for assessing economic situations "from the inside". And here the solution of methodological problems becomes extremely important. Indeed, in management accounting, we can apply the FIFO method, recognize payment revenue, etc. But at the same time, we must correlate each methodological decision with the content of the information that will be received by users of management reporting as a result of its application. That is, in this case, we need to analyze in detail one or another accounting option from the point of view of its capabilities to disclose the content of individual facts of economic life and the financial position of the company as a whole (or its individual aspects). So, for example, in management accounting, we can use the FIFO method, but we need to understand that in the face of rising prices, it not only allows us to take into account the impact of rising costs on profit, but also distorts the estimate of the balance of inventories, etc.

One of the main advantages obtained by business entities from the use of accounting policies for management accounting purposes is the growth of their competitiveness due to the organization of intra-company management on the basis of specially prepared, structured operational information.

Bibliography

1. Law of the Russian Federation "On Accounting" dated November 21, 1996 No. 129-FZ.

2. Law of the Russian Federation "On audit activity" dated December 30, 2008 No. 307-FZ.

3. Accounting Regulation "Accounting policy of the organization" RAS 1/98: (changed) Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n

4. Regulations on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

5. Regulation on accounting "Expenses of the organization" PBU 10/99: Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n.

8. Financial statements / Ed. V.S. Khatnyuk - M. 2004 - 256s.

9. Finance and reporting at enterprises / Ed. V.S. Khatnyuk M. - 2008 - 89s.

10. Bozhko P. Features of management accounting at Russian enterprises. - http://www.fd.ru/article/1381.html No. 2 (February) 2003.

11. Chernenko A. Who and how should manage management accounting? – //Company management http://www.rcb.ru/

14. Reference legal system "Garant"

15. Reference legal system "Consultant - plus"

1 See attachment

2 See attachment

3 Fig.4 see appendix

4 Bozhko P. Features of management accounting at Russian enterprises. - http://www.fd.ru/article/1381.html No. 2 (February) 2003.

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