Schedule for the preparation and submission of management reports. Topic: Management reporting. Example of management reporting

Management accounting is designed to represent the actual state of affairs in the enterprise and, accordingly, to make decisions based on data. management decisions. This is a system of tables and reports with convenient daily traffic analytics Money, profit and loss, settlements with suppliers and buyers, production costs, etc.

Each company chooses the method of management accounting and the data necessary for analytics. Most tables are created in Excel.

Examples of management accounting in Excel

The main financial documents of the enterprise are the cash flow statement and the balance sheet. The first shows the level of sales, the cost of production and sale of goods for a certain period of time. The second is the assets and liabilities of the firm, equity. Comparing these reports, the manager notices positive and negative trends and makes management decisions.

Reference books

Let's describe the account of work in a cafe. The company sells products of its own production and purchased goods. There are non-operating income and expenses.

To automate data entry, an Excel management accounting table is used. It is also recommended to compile reference books and logs with initial values.

If an economist (accountant, analyst) plans to list income by item, then the same reference book can be created for them.

Convenient and clear reports

It is not necessary to fit all the figures on the work of the cafe in one report. Let it be separate tables. And each occupies one page. It is recommended to widely use such tools as "Drop-down lists", "Grouping". Let's consider an example of tables of managerial accounting of a restaurant-cafe in Excel.

Revenue Accounting

Let's take a closer look. The resulting indicators are found using formulas (usual mathematical operators are applied). Table filling is automated using drop-down lists.

When creating a list (Data - Data Check), we refer to the Directory created for income.

Cost accounting

The same methods were used to complete the report.

Gains and losses report

Most often, for management accounting purposes, the income statement is used, rather than separate income and expense reports. This provision is not standardized. Therefore, each company chooses independently.

The generated report uses formulas, auto-completion of articles using drop-down lists (links to Directories) and data grouping to calculate results.

Analysis of the cafe property structure

The source of information for analysis is the asset of the Balance (sections 1 and 2).

For a better perception of information, we will make a diagram:

As the table and figure show, the main share in the property structure of the analyzed cafe is occupied by non-current assets.

By the same principle, the liabilities of the Balance are analyzed. These are the sources of resources at the expense of which the cafe carries out its activities.

Management reporting is a set of interrelated data and calculated indicators that reflect the functioning of the organization as a business entity and grouped as a whole by the enterprise and in the context structural divisions. Reporting is the most important source of information for analysis and decision making.

Management reporting is focused on internal users, its content is determined by the goals and objectives of management.

Creating an internal management reporting system requires determining the list of information that managers of various structural divisions of the organization need, as well as the frequency of its presentation.

The development of management reporting forms should be carried out in accordance with the following principles:

all reports must be targeted and specific;

current reports should contain operational information useful for making managerial decisions;

report forms should take into account the psychological characteristics and level of preparedness of a particular manager for whom the report is intended;

reports should not be overloaded with unnecessary data, at the same time, all the information presented in them should be systematized;

the cost of preparing internal management reporting should not exceed economic effect from its use.

In addition to the reporting forms themselves, there should be work out the rules for their submission, transmission and processing. In general, the reports should be easy to read, the information contained in them should be accurate and concise, the titles of the documents themselves and their sections should be adequate and understandable. All data presented in the reports should not be subject to ambiguous interpretation.

Requirements for the content of reporting should be formulated by the heads of responsibility centers and other persons related to management personnel and interested in internal management information. At the same time, managers should explain to the executors who prepare internal reporting what information, in what form and volume and in what time frame is needed.

There are such special requirements for internal management information as:

flexible but uniform structure;

clarity and visibility of information;

optimal presentation frequency;

suitability for analysis and operational control.

It should be noted that the specifics of the activities of each organization imposes its own requirements on the content of management reporting.

In general, all information reflected in management reporting can be presented in the form of the following blocks:

draft decisions on investments and loans;

cash flow forecasts;

analysis of funding sources, the need for new sources and changes in them;

the ratio of borrowed and own funds;

results of economic activity and profit;

solvency in the short and long term and cash flow;

possible managerial impacts;

interpretation of data and explanations for management.

Correctly drawn up and timely reporting allows to ensure the solution of the following tasks:

identification of existing problems and shortcomings;

highlighting points that indicate potential problems in the future;

a comprehensive and operational review of activities;

calculations and informing about the actual efficiency and profitability of activities;

grouping and analyzing information to select the best options for solving problems that arise in the course of activities;

presentation of information for making strategic decisions.

For each of the areas of economic activity carried out by the organization, it is advisable to form separate forms of management reporting, i.e. the reporting system needs to be restructured. In this case, the minimum volume of reporting forms should include:

accumulative statements for structural divisions, responsibility centers, types or groups of products, budget items;

summaries - brief information about the activities of the unit on a specific date;

final reports - reports representing the results of the organization as a whole and its structural divisions for a certain period.

According to the presentation format, management reporting is distinguished:

in a tabular format - the most common and convenient form of reporting, provides a quick perception of information if the user has a certain level of economic knowledge. The tables usually contain separate comments and background data on key indicators;

in graphical format - in the form of constructed (generated) graphs and diagrams; hallmark is the visibility of data presentation with a simultaneous limited number of indicators;

in text format - in the form of written explanatory information of any text form.

The management reporting system is superimposed in organizational structure organization based on both the levels of organization and the types of ongoing production processes.

In the first case, reporting is divided into: reporting submitted for top management; reporting for the management of structural divisions and reporting for lower-level managers. At the same time, operational, current and summary reports are distinguished. Operatives are presented monthly, weekly (or daily) at the lower level of management in responsibility centers, contain detailed information for making current decisions. Current reports contain processed and synthesized information for the middle level of management in profit centers, investment centers, and are compiled at intervals from monthly to quarterly. Consolidated reports are submitted at intervals from monthly to annual for senior management; on their basis, strategic decisions are made and general control of activities and control of managerial personnel at the middle and lower levels is carried out.

In the second, all reports are distinguished depending on the processes they cover:

purchases and preparations;

production;

Comprehensive reports characterize the activities of the organization as a whole and its individual segments. They are compiled at a specified frequency based on the results of work for a month or another reporting period(quarter, half year, year) and contain information on the implementation of plans, on the structure of income and expenses of the organization, the amount of debt, cash flow, etc.

Reports on key positions (thematic) are presented as needed and contain information on the most important for successful functioning organization indicators: sales volume, losses from marriage, supply disruptions, etc.

Analytical reports are prepared only at the request of managers and contain information that reveals the causes and consequences of the results of the organization's work on certain aspects of activity.

In conclusion, it should be noted that the internal reporting of each organization is individual and there cannot be a standard set of internal reporting with uniform forms and information structure.

We can highlight the most common shortcomings of internal management reporting, which should be avoided:

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

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

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

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

1. Forms of internal management reporting:

a) are established by law;

b) are developed by higher organizations;

c) are chosen by organizations independently.

2. The main purpose of compiling accounting management reports:

a) coordination of actions of the heads of individual departments;

b) providing complete and timely information for making managerial decisions;

c) formation of reporting indicators of the organization's activities.

3. The main requirements for the preparation of management reporting are:

a) data accuracy;

b) promptness of provision;

c) significance.

4. The following persons take part in the development of forms of internal management reporting:

a) only direct managers of departments of the organization;

b) heads of structural divisions together with line managers;

in) production personnel organizations.

5. The forecast balance of the organization is compiled:

a) on the basis of private budgets;

b) based on the general budget of the organization;

c) based on the sales budget.

COURSE WORK

by SUBJECT

"Accounting Management Accounting"

"INTERNAL MANAGEMENT REPORTING"

Introduction

1.1 Concept and types of reporting

1.3 Users of management reporting and reporting periods

Chapter 2. The use of management reporting on the example of Cherek LLC

2.1 Feedback in the operational management system

2.2 Forms of internal reports

2.3 Analytical calculations

Conclusion

Reporting is the final stage of the accounting process, therefore it consists of generalizing totals that are obtained at the end of the reporting period with the help of appropriate processing of current accounting data. Reporting may contain both quantitative and qualitative indicators, both in value and in kind. Thus, reporting is a source of information for analysis and decision-making.

aim term paper is the study of management reporting.

The objectives of this course work are:

study of the goals of creating management reporting;

study of types of management reporting;

studying the requirements for management reporting;

analysis of management information.

The subject of the study is the management reporting of the organization.

The methodological and methodological basis for writing a term paper are the federal laws of the Russian Federation, accounting regulations (PBU), educational and reference literature.

Chapter 1. Internal management reporting

1.1 Concept and types of reporting

Reporting used in practice can be divided into several types according to three main characteristics:

1) the amount of information presented in the report;

2) the purpose of compilation;

3) reporting period.

According to the volume of information, private and general reporting are distinguished. Private reporting contains information about the results of the activities of any structural unit of the enterprise or about certain areas of its activities, or about the results of activities for specific geographical regions (branches). General reporting characterizes the results of the enterprise as a whole.

Depending on the purpose of the compilation, puffiness can be external and internal. External reporting serves as a means of informing users interested in the nature of the activity, profitability and property status of the enterprise. Compilation of internal reporting is caused by the need for intra-company management.

Depending on the period covered by the reporting, a distinction is made between periodic and annual reports. Periodic reporting is reporting drawn up at certain intervals (day, week, decade, month, quarter, six months). Annual reporting is prepared within the time limits regulated by the current regulations RF.

Management reporting - internal reporting, i.e. reporting on the conditions and results of the activities of the structural divisions of the enterprise, individual areas of its activities, as well as the results of activities by region.

The purpose of management reporting is to meet the information needs of intra-company management by providing cost and physical indicators that allow you to evaluate and control, predict and plan the activities of the structural divisions of the enterprise (individual areas of its activity), as well as specific managers.

The purpose of compiling internal reporting determines its frequency and forms, as well as a set of indicators. The accuracy and volume of the data provided depend on the organizational, technological and economic features inherent in the enterprise and the specific object of management accounting, the purpose of management in relation to this object of accounting. In this regard, the development of internal reporting is main task enterprises. The content, forms, deadlines and responsibilities for submitting these reports, as well as users, depend on the business conditions at a particular enterprise.

1.2 Management reporting system

The management reporting system is one of the most complex and important elements of management accounting, which allows the management of the enterprise, on the one hand, to understand the limits of its capabilities in obtaining the necessary information from the performers, as well as the capabilities of information and technical services, and on the other hand, to receive this information in a formalized form. properly, i.e. in the form in which it is convenient to use them for making managerial decisions.

In addition, the management reporting system is the result of the activity of any management accounting system or, in other words, the product of its activity, what it is created for at the enterprise.

When forming a management reporting system, it is required:

determine the form, deadline for submitting the report and the person responsible for its preparation;

draw up a scheme for the formation of management reports, determine the owners of the initial information;

empower the person in charge with the authority of the coordinator, i.e. administratively allow him to receive information from its owners;

determine the users of the information and the form in which it will be provided to them.

To successfully run a project, a number of steps must be taken.

Stage 1. Form a project management committee

The tasks of such a committee are:

1) make decisions on the approval of the above standards;

2) make operational decisions in the course of work;

3) evaluate the activities of the teams in the field and, if necessary, draw conclusions.

The process of implementing a management reporting system by the emergence of numerous situations when it is necessary to make decisions, for example, on the standardization of procedures and manuals, project financing, which requires the presence of a rapid response team endowed with the maximum possible authority. In principle, the analysis of the process can be carried out by one person, but the high criticality decisions taken and their deep interrelationship with the most important business processes of the company requires informed decision-making with the participation of the maximum number of stakeholders.

Stage 2. Form a working (project) group at the central office and in the field (or branches, if any)

Such a group solves the following tasks in the process of creating a management reporting system:

1) carry out the implementation of the system;

2) administer the system and applications;

3) configure options for a specific branch (if one exists);

4) manage the process and control it as a whole;

5) prepare questions for approval by the management committee;

6) to carry out direct contacts with the supplier.

If the company has a complex structure, it is necessary to have additional personnel to ensure the development and maintenance of the accounting and management standards of the enterprise, possibly as part of economic units (accounting, planning department) or as an independent unit.

Stage 3. Form corporate standards

The following standards are being formed:

1) financial accounting (chart of accounts, accounting policies, codes of analytical accounting);

2) material accounting (reference book - material codifier, commodity circulation accounting standards, financial documents, accounting registers, accompanying documents, principles of inventory management in the context of materials);

3) production accounting(principles for calculating the cost, principles for allocating costs, principles for accounting for auxiliary and by-products).

The above list of corporate standards is approximate and largely depends on the type of activity of the company and its current state (size, presence or absence of branches, etc.).

The level of detail of corporate standards depends on the degree of integration of the financial processes of the parent organization and its divisions.

All businesses are required by law to keep accounting records and prepare financial statements. However, standard financial statements do not contain all the information necessary to effectively manage a business. Therefore, in most enterprises, in addition to accounting, management reporting is also prepared. Consider how the preparation of management reporting and its analysis.

Principles on which the formation of management reporting is based

The main difference between management reporting and accounting is its focus on the needs of internal users. Preparation of management reporting is inextricably linked with the budgeting process. In essence, this is one and the same process, and internal management reporting is used for purposes primarily related to monitoring the execution of budgets.

Fundamentals of budgeting and management reporting are based on the following principles :

1. Timeliness – all information must be collected and provided within the time frame necessary to ensure effective management.
2. Sufficiency - information should be complete, but not redundant.
3. Objectivity - the data must correspond to the real state of the enterprise.
4. Comparability - the ability to objectively compare planned figures with actual ones, as well as indicators for different reporting periods.
5. Confidentiality - information should be provided to users in accordance with their official duties.
6. Economic feasibility - the cost of collecting and processing information should not exceed the economic benefits from its use.

Analysis of management reporting is carried out according to the same principles that are used for financial statements. The structure of the balance sheet, the composition of costs are analyzed, a comparison is made with the plan and with previous periods, various relative indicators are determined - profitability, liquidity, etc.

The main difference here is the frequency. Financial statements compiled and analyzed quarterly, managerial - much more often. As a rule, key management reports are prepared on a monthly basis. But for a number of indicators (for example, the volume of output, sales, cash receipts), information can be provided even more often - ten days, weekly and even daily.

Therefore, there are much more opportunities for operational analysis in this case. This allows the management of the company to respond "in real time" to the changing situation in the market.

Management reporting forms

Drawing up management reporting should provide its users with complete information about all aspects of the enterprise. For this purpose, the following main forms are included in the management reporting:

1. managerial balance. In general, it usually repeats the structure of accounting. Differences may be in the assessment of the cost individual groups assets or liabilities. For example, for management accounting, other depreciation methods can be used, in which case the cost of fixed assets and intangible assets will differ.
2. Report on financial results. The form of the report here also usually resembles an accounting counterpart. However, the indicators themselves can differ significantly, because. the distribution of income and expenses by items in management accounting may not comply with the principles adopted in accounting.
3. Cash flow statement. This form answers the favorite question of many managers: “Why is there a profit on the report, but there is no money in the account?”. This report shows the structure of cash inflow and outflow. Usually cash flows are considered separately for core, investment and financial activities.

Thus, the report becomes "voluminous", the results of the enterprise's activities are considered from different angles, each of which is "responsible" for a separate form of management reporting. A sample of filling out the financial results and cash flow statements is given below.

According to the law, Russian enterprises keep accounting and prepare reports. But in standard accounting there is no information necessary for effective business management.

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How are management reports compiled and what does it include? In Russia, enterprises are required to provide various types of reporting to regulatory authorities.

In particular, in without fail accounting reports are submitted. These documents contain financial performance indicators and are required for tax purposes.

But in addition, companies and management reporting are compiled. It is not required to be submitted to government agencies, but is important for the company itself. What is management reporting in Russia and what does it include?

General points

Management reporting is different from other types of reporting - accounting and financial. The main difference is in the methodology.

If financial reporting types involve the collection of statistical data on the turnover of capital, then in management reporting such data is not only displayed, but also interpreted.

The study of such reports allows not only to get acquainted with the indicators, but also to understand their meaning.

Analysis of management reporting shows what causes high profitability in the production of certain types of products, or, conversely, what is the reason for low revenue and where high costs arise.

Based on the interpretation financial indicators the management of the enterprise can make more correct decisions, plan subsequent activities.

It is the timely preparation of management reporting that allows you to identify in time areas of business processes with insufficient efficiency. Management reporting is an important component in business planning.

The main indicator of management reporting is the value of the company, which depends on sales volumes, net profit, reserve funds, etc.

When generating reports, indicators of the cost of production are taken into account. Accounting for the results of activities, the level of labor productivity.

But they also pay considerable attention to non-financial indicators - the number of buyers, the structure of customers and similar data.

That is, management reporting allows you to collectively evaluate financial and non-financial indicators.

This contributes to a comprehensive analysis of business activities, since not only financial indicators reflect the development of the business.

What it is

The very name "managerial" reporting testifies to the purpose of this documentation.

As a rule, the content of the reporting is adapted to the specific managers for whom the documents are compiled.

For example, it is important for the CEO to provide data related to the cost of production, characteristics of work in progress, production volumes, stocks of raw materials and supplies.

When reporting to the Deputy Sales Director, it includes information on the sales structure, the dynamics of product shipment, the amount of delivery and sales costs.

The financial director needs data on the company's budget, costs, profits and losses, and accounts payable.

Necessary for miscalculation of the prospects for the implementation of solutions at the management level. Based on the information provided, you can analyze the actions taken and find miscalculations, planning the next stages of development.

In most cases, management reporting complements accounting and financial reporting in terms of generating the data needed to improve.

Therefore, in addition to financial indicators, these reports also include non-financial information that is important for making management decisions.

The main goal of management reporting is to identify and eliminate the shortcomings that hinder successful development.

Formation principles

The preparation of management reporting is inextricably linked with the budgeting processes and, in fact, it is one and the same process, since it is associated with control over the execution of budgets.

The basics of formation of management reporting are based on the following principles:

In the analysis of management reporting, the same principles are used as for accounting reports. They analyze the structure of the balance sheet, the composition of costs, profitability, liquidity, compliance with the plan.

A significant difference between management reporting is its frequency.

If accounting is compiled and analyzed quarterly, then management reporting is characterized by shorter intervals. This allows you to react to market changes in real time.

Legislative regulation

The regulatory framework relating to the formation of management reporting is inextricably linked with the legislative norms on accounting.

This partly confirms the methodological connection between managerial and accounting, which is based on the unity of the accounting methods used and the principles of reporting.

However, regarding management accounting, you can use the provisions of many other standards.

The system is currently normative documents, regulating management accounting, directly or indirectly, can be represented by four levels:

Examples of management reporting and what it includes

In the Russian economy, management reporting is formed according to the following algorithm:

Direct reporting is associated with the solution of two groups of problems. The first is the collection of the necessary digital indicators.

The source is accounting documents that reflect all assets and transactions. The second is the interpretation of the collected data, which depends on who is reporting.

Detailed information or a concise presentation of numbers may be required.

What forms are taken

Management reporting is informal in nature, and therefore its forms are not regulated by law.

The necessary forms can be developed by the organization according to the expediency of the structure. For example, a CFO may be more comfortable with tabular reports, while an owner may be more comfortable with graphs with visual growth indicators.

IN individual cases use reporting forms similar to those used for accounting and financial reporting.

The composition of management reporting includes such basic forms as:

Samples of filling

When compiling reporting forms, it is important to check that they contain the necessary information. Accordingly, the forms are based on real data.

Initially, reports are prepared on the basis of the forms adopted by the organization. Then the completed forms are checked for the presence of the necessary data and, if necessary, supplement them by developing additional forms.

The forms are filled out exclusively with real data for the same month. The completed forms will be agreed with the addressees of the reporting.

In this case, it may be necessary to make corrections and additions. That is, there are no unambiguous forms that are used for management reporting.

There are only some general samples that the enterprise has the right to change in a way that is more convenient for the analysis of management activities.

The form of the management balance sheet is possible. A sample analytical management balance sheet is available.

What time frame is provided

Periodicity is an important parameter for management reporting. Typically, the forms management accounting constitute more often than accounting.

The main forms of reports are monthly. For some indicators (money receipts, sales volumes, etc.), reports can be compiled more frequently - quarterly, weekly, daily.

Video: company management reporting

When preparing reports, it is very important that information about the activities of the enterprise does not become outdated. Data should be provided a maximum of a week ago.

Some indicators require even more frequent updates. Likewise, some indicators do not need to be updated as frequently and may be provided less frequently.

As a rule, the frequency of management reporting is discussed with the recipient of the report.

Depending on the need for the frequency of analysis of indicators, the frequency of provision is established.

Nuances in the audit