Organization of management accounting at the enterprise. Management accounting: problems of setting and implementation Project of setting up management accounting in a company

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Ministry of Education and Science of the Russian Federation

Federal State Budgetary educational institution higher professional education

Altai State Technical University

them. I.I.Polzunova "(AltSTU)

Discipline: "Accounting and Analysis"

Topic: "Stages of setting management accounting at an enterprise"

Completed the senior group Al-M-31 V. V. Chernobrovkina

Checked by N. N. Gorlova

Aleysk 2015

Content

Introduction

1. The concept and characteristics of management accounting

2. Stages of setting up a management accounting system

Conclusion

Bibliography

Introduction

It is impossible to do business blindly. It is important to know which product sells best, how much it costs to produce it, and how much revenue it brings from selling it. This information is recorded by all firms, without exception. Some are in ordinary school notebooks, others are in tables based on computer program Excel type. Still others go further and implement management accounting systems that automate data collection and at any time get a complete picture of the company's activities in figures.

There are two components to management accounting. The first is a set of tasks: how to build a management accounting system in a company, who will perform accounting functions, and when management reports should appear. The second is directly the financial technologies themselves: drawing up financial and operational management reports, methods of grouping and evaluating management data, data analysis, principles of reflecting current operations in the management chart of accounts.

In management accounting, a combination of both financial and non-financial technologies is important. Therefore, people are needed who can easily distinguish debit from credit, as well as who are versed in the development management decisions.

The relevance of the chosen topic lies in the fact that, despite the positive trends in modern market relations, it is necessary to constantly study the aspects related to the establishment of management accounting at enterprises, since a timely and promising direction in research aimed at improving the efficiency of organizations is

scientific substantiation of practical tasks related to the development of management decisions at enterprises.

1. The concept and characteristics of management accounting

Management accounting is a system for collecting and grouping financial and non-financial information, on the basis of which managers make decisions to achieve the goals of the organization.

Colin Drury, in his book Management and Production Accounting, defines management accounting as providing the leaders of an organization with information that they can use to make informed decisions and improve the efficiency and productivity of day-to-day operations. economic indicators operational structures of the organization, acting in a decentralized manner, such as its separate divisions, workshops and departments. Management reporting is fully optional, that is, such information is prepared only if it is expected that the benefits from it will be higher than the cost of its preparation. "

The need to make managerial decisions related to the functioning and development of the business, sooner or later makes the head of the enterprise think about creating such an accounting and reporting system that would allow him to solve several problems without problems and, preferably, without leaving his office:

Receive the information necessary for making strategic decisions about your business in financial and physical terms;

Monitor the financial implications of management decisions;

Monitor the performance of both the entire enterprise and each structural unit, and in some cases evaluate the effectiveness of individual operations.

Management accounting at an enterprise is an extensive system of accounting and information processing, which includes elements of mathematical analysis.

A management accounting system is a "management system for an organization, which implies the implementation of management functions in relation to:

The set of processes that make up the activities of the organization;

Structural units of the organization participating in the processes;

Resources used in processes;

Indicators reflecting the characteristics of all other categories of objects of management to achieve the current and strategic goals of the organization. "

The basis of management accounting is structured information collected and analyzed in a monitoring mode. It is well known that finding and analyzing data is one of the direct responsibilities of the marketing department. But very often marketers limit themselves to collecting only external information - about the competitive environment, prices for industry market etc. The purpose of management accounting is the so-called internal marketing, which implies painstaking work to study the enterprise itself. With its help, you can draw up a complete picture of the financial and economic condition of the company at any time, find out the margin of its strength, determine the potential and development prospects.

Management accounting is introduced precisely to improve the efficiency of enterprise management, and not for reporting to regulatory authorities, for example tax office... This is a fundamental difference. Therefore, one cannot be instructed to carry on Management Accounting accounting department. This work should be led by a planned economic department or the company's chief financial officer. Accounting and management accounting take different approaches and serve different purposes. The main differences between management accounting and accounting are presented in the table.

Table 1

Differences between management accounting and accounting

2. Stages of setting up a management accounting system

management decision analysis accounting

For prompt decision-making in modern business an easy-to-use and well-thought-out system for obtaining up-to-date management information is vital. The development of a methodology (system) of management accounting is the creation of an ordered set of interrelated rules and algorithms of actions necessary for the timely collection of reliable data.

Despite the significant differences in accounting methodology in companies operating in various business industries, it is still possible to identify a certain sequence of stages of setting up management accounting at an enterprise, suitable for any organization and allowing you to create a methodology that best suits its strategic goals.

Work on setting up accounting should be carried out as part of a separate project using procedures project management... For successful implementation of the project, it is advisable to attract specialists qualified in the field of automation of accounting processes. Let's consider each of the stages of work on the formulation of management accounting at the enterprise.

1. Defining the task and starting work

First of all, you need to understand what tasks accounting should solve.

· The main consumers of data are identified: as a rule, these are executives and top managers who need reporting that really reflects the state of affairs in order to make business decisions.

· The composition of the necessary reports is formed with a description of the necessary indicators and analytics; the deadline for the formation of each report is set.

2. Development of the accounting concept and planning design work

The basic concept and structure of accounting is determined.

The concept should answer key questions:

o whether accounting will be conducted in accordance with IFRS;

o whether management accounting will be carried out in parallel with accounting;

o who will control the preparation of credentials and the closing of the period;

o what automated system will carry out the preparation of reports;

· Determination of the stages of implementation of accounting with prioritization; work planning is carried out and specific actions are identified.

· Project boundaries are defined: doing multiple tasks at the same time can be too difficult and risky, so it is wise to highlight the most important areas.

· The work plan is being clarified in order to clarify the desired timing for each of the stages, which will effectively control the implementation of the project and its budget.

3. Conducting analysis of the state "as is"

The individual features of the enterprise and the specificity of management accounting that depend on them are determined; identifies the risks that may arise during the implementation of the system.

The peculiarities of the current accounting are studied: the existing problems in accounting and the possibilities of their solution are revealed

· If necessary, the design work plan is adjusted with an estimate of the duration of each stage.

4. Creation of a sketch of the methodology and accounting model

A management accounting model is being formed; its schematic diagram and the concept created earlier are transformed into a methodology with the establishment of relationships between the forms of reports, the definition of lists and codifiers of accounting items and links between them.

o A model for the formation of reporting forms is being prepared; the interrelation of reporting elements is assessed, key areas of accounting and reporting units are set, the depth of analysis is determined.

o Interim reporting forms and methods of calculating indicators are being developed.

o Further, the establishment of management accounting at the enterprise requires the development of a scheme for entering into its information system and the storage location of primary data with the development of accounting details, including charts of accounts and analysts, the creation of a general list of economic operations with, etc.

o Measures are being developed to control information and ways to ensure the reliability of accounting with checking the degree of transparency of data in the generated accounting model.

o Creation of procedures for the preparation of information with a functional distribution of responsibilities of the employees responsible for it, the definition of the timing and procedure for data entry.

o The methodology of management accounting is checked and compiled with the verification of the completeness of the created model.

o A test version of the methodology is being prepared with trial calculations in order to verify the correctness of the developed methodology.

5. Discussion of the resulting sketch of the methodology

The methodology is presented to specialists - managers and executors who will directly work with the system, and is discussed with them. This is necessary to identify her weaknesses and verifying the reliability of problem solutions.

6. Coordination and approval of the formed methodology

The new methodology should be documented and approved by management. As a rule, this process involves a presentation of the created accounting model with a description of the benefits obtained in management accounting.

7. Formation of regulations and documented procedures

The draft procedures developed at the preparatory stage of the development of the methodology need to be clarified and formalized in the form of specific regulations, indicating the performers, the period and the degree of responsibility of the company that implements management accounting at the enterprise.

8. Implementation

After the successful implementation of the above stages of work, it becomes clear to both the heads of the organization and the members of the project team exactly what changes need to be introduced in order to launch the data collection and reporting procedures according to the developed methodology. The system is directly introduced and put into commercial operation.

Setting up management accounting at an enterprise is a complex process that requires integrated approach... The accounting methodology in the company must necessarily have a certain flexibility, which means the possibility of quick modification of accounting when changes occur in the enterprise, for example, when a new one appears. legal entity or transfer of departments from one legal entity to another. A well-built management accounting system will help the top management of the company to promptly receive objective information about the state of affairs, which will make it possible to quickly make the right business decisions. Therefore, to set up accounting, you need to contact specialized companies that have successful experience in implementing such projects.

To achieve positive results, it is recommended to set up management accounting in several stages.

Stage 1. Determination of the financial structure of the enterprise.

Before proceeding with the collection, processing and assessment of management information, it is necessary to clearly define which departments can provide the necessary data. For this purpose, a financial structure enterprise, which is a collection of centers of financial responsibility (CFR).

According to theory and practice corporate governance individual companies, structural units, services, workshops, departments or groups are the centers of financial responsibility. Their managers are responsible for specific areas of work, so such a structural unit can be a cost center, revenue center, profit center, investment center, etc.

Stage 2. Development management reporting.

For each center of responsibility, it is necessary to develop indicators characterizing the effectiveness of its activities, the procedure for collecting, processing and storing the information received, as well as forms of management reporting in which all data will be entered.

Stage 3. Development of classifiers and codifiers for management accounting.

Management accounting classifiers define and describe various accounting objects with the aim of their unambiguous interpretation by all participants in the planning, organization, incentive and control processes at the enterprise. Each company determines the number and types of classifiers used based on its needs. The most common classifiers of management accounting used in Russian companies are:

Types of products manufactured, works and services rendered;

Types of income;

Financial Responsibility Centers;

Cost centers;

Types (economic elements) of costs;

Costing items;

Types of assets;

Types of obligations;

Types of equity capital;

Projects;

Investment directions;

Main and auxiliary business processes;

Types of clients;

A sequential numbering is introduced inside each classifier. If there is a need to detail accounting objects, you can use a multi-level code structure.

Stage 4. Development of methods for management accounting of costs and calculation of production costs.

Stage 5. Development of a management chart of accounts and models of typical business transactions.

Stage 6. Development of internal regulations and instructions.

Accounting policy contains general criteria management accounting of a particular company: accounting currency; methods for estimating reserves; methods of accounting for costs, calculating the cost of production and allocating indirect costs; principles of reflection of income and expenses, exchange rate differences, accruals and reserves; determination of the level of materiality, etc.

Accounting policy ensures the continuity and consistency of management accounting.

As a result, the company receives a package of documentation that regulates the rules and methods of management accounting.

Stage 7. Conduct organizational changes at the enterprise.

At Russian enterprises, management accounting is, first of all, a system for collecting and analyzing information on the activities of an enterprise, which fully and objectively reflects the results of its business operations and is focused on the needs of the company's management and owners. And only secondarily, this system is used to manage costs at the level of responsibility centers and types of activities.

To build a management accounting system, it is necessary to select separate divisions, for example, an economic department, a logistics service, and a sales department. Then it is necessary to define the information flows within the company and who are responsible for providing operational information. These can be not only heads of individual departments, but also leading specialists. It is these people who form the team of the company and are necessary for effective work new management accounting system.

Conclusion

Unlike accounting, which is conducted in enterprises in accordance with the law, management accounting serves solely for making management decisions. The advantages of the management accounting system are as follows:

It is written specifically "for the enterprise";

The system is flexible and, if necessary, easily adapts to new processes arising in the framework of the main activity;

It includes both natural and financial indicators;

With proper implementation of the system, all accounting principles are clear to employees and heads of structural divisions, and interim reporting is used by them to more efficiently solve everyday tasks.

To really effectively manage an enterprise, it is necessary to promptly receive information on three items, namely: cost of goods, assortment of goods and cash flow.

These three sections of management accounting are closely related to each other, there is a constant exchange of information between them. If you keep records only in one of the directions, then there will never be an objective and, most importantly, a holistic picture. If you draw up only a financial report on sales, then, looking at it, it is still not clear how the demand for specific goods changed, and how many of them were sold.

When embarking on the implementation of management accounting in an enterprise, the first step is to determine who will lead this work. It is most advisable to entrust it to the company's CFO. He will have to complete three tasks:

To develop a dynamic method of calculating the cost price and further apply it in practice.

Develop a system for classifying assortments and calculating costs. This task will require an inspection of all production departments of the enterprise in order to study the mechanisms of cost formation at each site, to assess their feasibility and feasibility.

Create a computer system for recording and analyzing data on the activities of the enterprise ( software and a working model of accounting forms in Excel).

The study of the activities of the departments, which accompanies the implementation of management accounting, usually brings a lot of discoveries. It turns out that some departments duplicate others, while others important directions work hangs in the air. Therefore, you need to be prepared for the fact that you will have to change. organizational structure companies. It should become more rational and economical. Perhaps new divisions will appear, for example, a marketing department. And it will be decided to liquidate some departments.

After conducting the initial diagnostics, analyzing the situation at the enterprise, a mechanism for collecting information is developed and training is carried out for employees who keep records. economic activity... And in this way a database is created that allows you to make calculations on a regular basis.

Figures showing the state of affairs in the company can be calculated monthly at first. But ideally, the head of the enterprise should at any time see the current state of his entire economy. Therefore, in the future, you need to strive to ensure that the information is updated weekly. It doesn't matter how it looks. Each company decides for itself in accordance with internal standards. The main thing is that the data obtained is convenient to use for making management decisions.

Finally, for the successful implementation of management accounting in an organization, the following issues must be addressed

Lack of clear strategic goals.

Wrong definition of tasks.

Lack of a unified regulatory framework and unified terminology in the company.

Incorrect distribution of roles between the employees responsible for the implementation of management accounting.

Lack of a clear mechanism for interaction between centers of financial responsibility.

Unrealistic goals and deadlines.

Lack of control mechanisms.

Lack of accurate and timely information.

Data falsification.

Without the elimination of these shortcomings, the successful functioning of management accounting is impossible.

Bibliography

1. Akchurina E.A. Management Accounting. Tutorial... - SPb .: Peter, 2006.

2. Vakhrushina S.A. Management accounting. - M .: Omega-L, 2005.

3. Vrublevsky N.K. Management accounting. - M .: Publishing house "Accounting", 2005

4. Drury K. Management and production accounting: introductory course... 6th ed., Rev. and add. - M .: Unity-Dana, 2007.

5. Ivashkevich V. B. Management accounting: a textbook for universities. - M .: Economist, 2006.

6. Kerimov V.E. Management accounting. - M .: Accounting, 2004.

7. Nikolaeva S.A. Management Accounting. Legends and myths. - M .: Auditing and consulting firm "CBA", 2004.

8. Teplova T.V. Investment analysis. - M .: Finance and Statistics, 2006.

9. Titova N.L. A course of lectures on the development of management decisions. - M .: Infra-M, 2005.

10. Horngren Ch., Foster J., Datar Sh. Management accounting. 10th ed. -SPb .: Peter, 2005.

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Price for setting up and maintaining management accounting

The final price for the service depends on the requirements of the management, on the nature of the enterprise, on the complexity of the business cycle and the detail of accounting. It also takes into account the costing methodology that will be applied.

Setting up management accounting from scratch is a difficult process, and if you do not have such experience, you should not experiment in your enterprise. This will take a lot of time and money, but most likely will not bring a full-fledged result.

Each company develops a management accounting system based on its own needs and specifics of work. That is why the experience of each company in the implementation of a management accounting system is unique. At the round table, some CFOs shared their experiences and opinions on what modern management accounting should be like.

We present the most active participants of the "round table":

Alexander Bashkov, Financial Director of EAST LINE Airline CJSC;

Igor Govyadkin, deputy general director, Director for Economics and Finance, JSC "Main Information and Computing Center of Moscow";

Olga Kanenkova, Chief Accountant JSC "Avtoframos" / RENAULT;

Anton Povsten, CFO Management company JSCB Promsvyazbank;

Oleg Ryzhov, Financial Director of CJSC Association KON.

What is management accounting?

At the beginning of the discussion, the participants decided to agree on what they mean by the term "management accounting".

Anton Povsten:"Management accounting is a complex system for identification, collection, processing and analysis of economically significant indicators for making management decisions."

Igor Govyadkin:“It's hard to disagree with this definition. Any system on the basis of which management decisions are made falls under it. The question is what this system includes. In practice, I have come across organizations in which 90% of the information contained in management accounting came from accounting. Moreover, the following tendency can be traced: the less information contained in accounting corresponds to the real state of the business, the more important is the role of management accounting in decision-making ”.

Alexander Bashkov:“I would say that management accounting is part of the data system on the basis of which management decisions are made. Because management decisions, for example, in our company are made on the basis of not only management accounting data, but also marketing and dispatch services, as well as other information that has nothing to do with accounting. "

Anton Povsten:“I would like to emphasize that the term 'economically significant indicators' is present in my definition of management accounting for a reason. Modern management accounting includes not only financial indicators. In 1992, the Balanced Scorecard concept was developed, which takes into account both financial indicators and customer satisfaction, the quality of personnel management and internal business processes. Each company has specific business processes and must have metrics that measure their quality. As a rule, these are the company's own methods, which are know-how and are usually not disclosed. Thus, the management accounting system goes beyond not only financial accounting, but also ordinary economic indicators. "

Management accounting methodology

Having defined the content of the concept of "management accounting", the participants in the discussion discussed the specific principles on which the enterprise management accounting system .

Igor Govyadkin:“Management accounting can be built on the basis of IFRS, GAAP, or it is possible on the basis of Russian PBU - as it is more convenient for anyone. You can invent your own rules, which also occurs in practice. In addition, there are management accounting systems that are not at all based on the principles of double entry, and they also have a right to exist. Another thing is that usually companies use already developed methods. Why, for example, invent your own method of accounting for fixed assets, when you can keep accounting, for example, in accordance with IFRS rules ”.

Oleg Ryzhov:“I agree that double-entry accounting is not necessary in management accounting. As noted, management accounting includes more than just financial information. It is not possible to use double entry to account for the speed of order passage, the number of complaints or the degree of satisfaction of the team with the "working climate".

Anton Povsten:“In our company, the definition of financial indicators in the management accounting system is based on the principles of IFRS. There is a regulation that describes the procedure and system for collecting information, as well as an accounting policy that establishes a methodology for recording this information. Why did we choose IFRS? Because these standards allow, for example, to compare the financial performance of our company with the performance of a similar Western company and understand how well we manage our business. "

During the discussion, much attention was paid to the main differences between financial (accounting) accounting and management.

Olga Kanenkova:“I can give an example of the difference in approaches used in financial and management accounting in our company. In management accounting, cars are considered sold, sold by our dealers to end customers, and in financial accounting, sold cars are cars sold by our company to dealers. "

Igor Govyadkin:"In management accounting, the economic content of a transaction prevails over its legal form, and in financial accounting, vice versa."

A very interesting discussion revolved around the problem of the relationship between management and financial accounting. The participants agreed that both management and financial accounting are in the same information field, and their relationship may be different. Anton Povsten gave schemes of three different options for the interaction of management and financial accounting (see Fig. 1):

financial and management accounting are completely independent from each other (option 1);
some of the data in financial and management accounting are the same, but in general it is different systems(option 2);
management accounting is a complex system, including financial accounting (option 3).

According to the roundtable participants, the third option is the most optimal, but rarely found in Russian companies.

Olga Kanenkova gave as an example a diagram of the relationship between financial and management accounting at the enterprise (see Fig. 2). Financial accounting is carried out on the basis of primary documents. Accountants, making a posting in financial accounting, assign each transaction additional analytical codes, which then allow this information to be distributed in tax accounting, in financial accounting in accordance with IFRS and in management accounting. From financial accounting data, using adjustments and mapping of 1 transactions, credentials are generated for tax accounting and financial accounting under IFRS. And only then, on the basis of accounting in accordance with IFRS, management accounting data are formed. Various analytical reference books, as well as additionally introduced off-balance accounts, allow most of these operations to be carried out automatically, according to a predetermined algorithm.

Discussing what data can be used in management accounting, the participants in the discussion came to the conclusion that it is quite possible to use unconfirmed documentary information in operational management accounting.

Alexander Bashkov:"In management accounting, it is sometimes advisable to reflect transactions that have not yet been confirmed either by contracts, or invoices, or acts of completion."

Anton Povsten:“I totally agree with that. As an example, consider a sugar factory that constantly ships its products. For products shipped today, reconciliation statements, invoices will be received only at the end of the month, the financial and economic service will not receive consignment notes immediately. However, managers already the next day after shipment should clearly know: how much sugar has been shipped, how much is left in the warehouse and how much will need to be shipped today. Therefore, information from a regular memo is entered into the operational record, on the basis of which operational management decisions are made. "

Consumers of management information

When developing a management accounting system, it is important to remember that management accounting is not an end in itself, but a tool for solving specific problems of an enterprise. In addition, company employees must be able to use the data provided by the management accounting system.

Igor Govyadkin:“When introducing management accounting, one should be guided by a pragmatic principle: the cost of obtaining information should not exceed the positive effect that can be derived from this information. Many small and medium-sized firms can not only build a global management accounting system, but sometimes even automate accounting. It is important to understand what information a manager needs to make decisions and what effect the presence of this information can bring. "

Alexander Bashkov:“Ten years ago I worked for a company that was quite progressive at the time. On the instructions of the head, managers have identified about 170 different indicators that characterize the efficiency of the company. After the manager carefully analyzed them, weighed everything, he left only 5 indicators necessary for him to make managerial decisions. Further, a similar procedure was carried out by the rest of the top managers. Each of them selected just a few indicators. With the development of the company, the number of these indicators has purposefully increased. I brought this example to prove that management accounting should provide only the information that is necessary for making management decisions.

Speaking about the management accounting system, one can get carried away with theory and the construction of beautiful systems, although first of all it is necessary to remember for whom this system is intended. Any managerial information is needed by a specific manager who makes managerial decisions. And he must either be able to use it, or he has to be taught this. "

Olga Kanenkova:“Quite right - people need to be taught. We are now introducing a program that will allow each department head to receive management information on his unit, so that he can see his budget, understand where he spent the money, and can plan how he will work further within this budget.

We faced the following problem: employees production departments did not want to submit any information to the financial service. They believed that the financiers should deal with the numbers. Therefore, the direct executors of management accounting needed to explain the importance of their work. And this made it possible to establish a "feedback".

Anton Povsten:“In order to have such a feedback, it is imperative to formalize and regulate the process of collecting information, to register the entire document flow. Manager Ivanov must know that he must submit the reporting form No. 3 to manager Petrov on Thursday before 12:00, otherwise such and such disciplinary measures may be applied to him. "

The last point of discussion was the question of which enterprises need management accounting. We asked the audience to answer the questions coming to the editorial office from financiers of small enterprises: is management accounting really needed by companies with low turnover, a narrow range of products produced and sold, or they can do without it.

Oleg Ryzhov:“Probably, I am the only one present here who represent small business... We have about 100 employees. I can say that management accounting is necessary for any enterprise. A year and a half ago, we began to create a management accounting system. The first results are already visible: the time for processing one order has decreased, the number of orders has increased, due to this, the turnover has increased. Now we know exactly how long it takes us to complete each order, a specific operation. This allows you to better plan your work, budget income and expenses ”.

According to the experts present at the round table, management accounting in one form or another exists at every enterprise. Every leader makes decisions on a daily basis that are not based on information from accounting statements, but on various management data (inquiries from the sales department, sales reports, reports of production workers, service notes on shipment, etc.). However, every manager should understand that the existing management accounting system at the enterprise may be ineffective and may not provide all the information necessary to make informed management decisions. Therefore, you need to constantly look for ways to improve the management accounting system.

Prepared by Boris Kostin

_________________________________________
1 Mapping (from Eng. mapping) - converting data from one form to another by establishing a correspondence between them. Posting mapping means the automatic transfer of postings from one accounting system (in this case, Russian) to another (in this case, an accounting system based on IFRS) using special correspondence tables and an algorithm developed for this purpose. - Note. edition.

Playing project approach to the task to be solved: creating a project team, defining the stages of work, setting the deadlines for the completion of each stage, as well as maintaining project documentation.

This article discusses a step-by-step methodology for setting up management accounting, which makes it possible to set a task for programmers to automate management accounting at an enterprise. Of course, it is impossible to fully and deeply reflect all aspects of building a management accounting system, therefore, the author outlines a general approach to this issue, as well as some significant points related to the content and sequence of actions when setting up management accounting.
The process of setting up management accounting can be represented in the form of successive steps, consisting of three large blocks (figure).
In the description we will use the following two terms: As Is - means “as is”, that is, in the form in which the process currently exists; To Be - as "should be", that is, the changed process, in the form in which it should exist.
Let's consider in detail each of the blocks.

Steps for setting up management accounting

ANALYSIS OF THE EXISTING SYSTEM (AS IS)

The organization of management accounting at the enterprise begins with an analysis of activities and the existing system management accounting. An enterprise may not have a pronounced management accounting system, however, there must be an accounting system, the analysis of which can reveal a number of management accounting functions.
The definition of the relationship between the system of management and accounting is beyond the scope of this article, here we just note that management accounting should be separated from accounting and act independently. Common to the two systems is only a set of primary documents from which information comes.
Building a business process (As Is) ... The basis for the formulation of the management accounting system is the production business process of the enterprise. Management accounting, which is not based on the physical business process of the enterprise, functions incorrectly and cannot serve as a basis for making management decisions.
This step is often ignored, since it seems to specialists that they thoroughly know the processes own enterprise... But even the heads of shops, who know their area of work thoroughly, after formalizing the business process, noted the usefulness for themselves, since some moments were new for them. This is due to the fact that a large number of employees are involved in ensuring the functioning of business processes, each of whom focuses on his own area of work. A formalized business process allows the project team to gain access to the integrated knowledge of many manufacturing professionals.
In the course of building a business process of the main activity, production workers must necessarily take part.
The following mistake should be avoided: communicate with specialists who do not carry out the analyzed process. For example, many economists in an enterprise believe they know the process because they operate on actual credentials. When conducting interviews, they can competently tell about how the activities are carried out at a particular production site, however, they represent the process in the form in which it should function, and not in the way in which it is actually carried out. With a more detailed study, communication with production workers in the field, you understand that many communications are broken and the process, constantly changing, has taken a certain form that can be analyzed only based on the knowledge of production specialists who directly carry out the process.
There are many standards for building business processes, but based on experience, the most acceptable standard is IDEF0.
This standard is simple and intuitive even for an untrained person. It is being studied quite quickly, but at the same time it contains severe restrictions that allow you to “pull together” the vision of a large number of employees and present it in a single format.
Drawing workflow (As Is) ... As part of building a management accounting system, only the workflow related to cost and income accounting is analyzed. These are all documents of primary accounting in production: invoices, limit fence cards, acts, orders and other documents reflecting the specifics of individual businesses, such as blending lists for wine production, waybills of equipment for Agriculture etc.
The analyzed document flow also includes all summary documents and reports created on the basis of primary data. The documents of the highest level are three forms of financial statements, built on the basis of management data: balance sheet, income statement and cash flow statement.
It is not necessary to analyze and include in the management accounting system the workflow associated with contractual, personnel accounting, specific accounting documents (order journals, accounting certificates, etc.). The document management system is inextricably linked with the physical business process of the company.
Building a workflow table ... For a detailed study of the routes of movement of documents, participants in the workflow and information entered into documents, the following data are systematized: the names of all primary documents indicating the process that resulted in the preparation of the document, the purpose of the document, the originator, the number of copies, from whom and to whom the document is transferred and in which terms, as well as what information and by whom is entered into this document. The information is best presented in a tabular form, where documents are indicated by rows, and the specified characteristics are presented by columns.
Many documents have several participants in the workflow: one employee can be the compiler of the document, other employees can enter information, and the manager can approve. All these aspects should be reflected when building the workflow.
Analysis of work with primary documents ... At the next stage, primary accounting forms are analyzed. The main task is to determine the methodology for filling out the document, calculations carried out with the data contained in the document, scenarios for filling out documents. Each primary document contained in the workflow table is processed.
Special attention should be paid to specific documents inherent in each individual business. Specific documents often have features that you need to know about in order to develop a correct accounting system.
Exploring the methodology for calculating costs and internal reporting (As Is) ... The study of the cost calculation methodology is based on the analysis of accounting (or management) transactions responsible for the distribution of costs between cost centers and cost calculation certain types products.
Of course, the ideal case is when the methodology for calculating costs is contained in the approved regulation on the accounting policy of the enterprise, however, in the vast majority of enterprises, this information is not formalized and requires clarification through interviewing accountants.
The main necessary information is data on the structure of cost centers (cost centers), as well as a complete list of costing objects, which act as finished products and all semi-finished products for which the production cost is calculated.
Analyzes the existing methodology at the enterprise for the distribution of costs of auxiliary shops, as well as the basic indicators of the redistribution of overhead costs of the main divisions by type of product. Ultimately, the procedure for forming the actual cost of a unit of production is determined.
As part of the study of internal reporting, the existing reports provided to the specialists of the enterprise are analyzed. The analysis specifies the data contained in the report, the frequency of the report and to whom the report is sent.
When studying the reporting system, the information contained in the reports and the consumers of this information are analyzed.

STATEMENT OF REQUIREMENTS FOR MANAGEMENT ACCOUNTING SYSTEM

After analyzing the existing accounting system, the key step is to set the requirements for the future management accounting system.
First, it is necessary to determine the main purpose of accounting, for example: correct calculation of the cost of types of products, the receipt of high-quality information for making management decisions, and others. For example, some enterprises, through the introduction of a management accounting system, want to strengthen control over the expenditure of certain resources, to justify the cost norms adopted at the enterprise. Of considerable interest is such a goal as personalizing responsibility for certain areas of activity.
It is necessary to identify the consumers of management information and assess their needs. The list of management accounting requirements should be detailed and cover almost all milestones of the future system. Here are just a few of them:

the degree of detail in the accounting of costs by type of product;
the procedure for redistributing the costs of auxiliary units;
determination of the accounting period;
the degree of automation of accounting and the point of entry of information;
precise definition of cost items written off to accounts 23, 91, 92, 93, 94;
determination of the structure of the three main financial documents (balance sheet, income statement and cash flow statement);
definition of a chart of accounts;
determination of the main users of the system and their requirements for the information provided;
others.

BUILDING A MANAGEMENT ACCOUNTING SYSTEM (TO BE)

After the requirements for the created management accounting system are determined, the stage of creating the system begins.
The three following tasks should be carried out in parallel and iteratively, since they are interdependent: finalization of primary documents, creation of a cost calculation methodology and creation of requirements for the reporting system.
Completion of primary documents (To Be) ... In the process of finalizing documents, changes in the movement of documents, forms of primary documents and revision of participants in the document flow process are carried out. The revision of primary documents is reduced to setting up the workflow in such a way as to provide the automated management accounting system with all the necessary primary information for making calculations.
The workflow is analyzed from the point of view of the following characteristics: the sufficiency of the entered data, the employees entering the information into the documents, the frequency of drawing up the document form. Any of the listed parameters that do not meet the requirements of the management accounting system being created must be changed to ensure the correctness of calculations carried out on the basis of data entering the accounting system.
The next step is responsible for the calculations, which should be done in parallel and set requirements for the information content of primary documents. Each document in the automated management accounting system forms a number of postings, therefore, all transactions that can be described by the primary document, as well as all postings that are carried out with each transaction, must be indicated.
It should be said that the management accounting system must necessarily be based on the system of accounts. The filling of the system with data is carried out using postings. To provide the required data granularity, analytics are entered for all cost accounts.
All cost accounts have analytics that provide data about cost centers, cost objects, line items, and activities. Each primary document must be described taking into account the transactions that it generates, indicating the possible values of the analytics of the offsetting accounts.
Creating a methodology for calculating costs (To Be) ... The cost calculation methodology describes the actions that are carried out with the data accumulated on cost accounts. The article describes the algorithm for allocating the costs of auxiliary departments to the main departments, the method of allocating overhead costs by type of product using basic indicators, as well as the method of forming the cost of a unit of production. The key elements of the methodology for calculating costs and calculating the cost are: the period of calculations, the bases for cost allocation and the objects of costing.
This step is the most difficult and responsible one. The process of creating a methodology for calculating costs and calculating the cost price is complicated by the fact that for different types businesses it is different. The issue of creating a methodology for calculating the cost should be considered only in relation to a specific type of activity, taking into account the peculiarities that exist at the enterprise. At the same time, it is better to be guided by the standard recommendations for calculating the cost price offered for various industries.
Create reporting system requirements (To Be) ... The reporting system is the final stage in the formulation of management accounting. The key is to define the users automated system management accounting. Once the users have been identified, it is necessary to understand what information is required and determine the frequency of its provision.
We will classify reports as follows:

Resource movement reports- contain data on the state and movement of material assets in warehouses.
Cost reports- provide information on all types of costs by elements and items, places and cost objects.
Production reports- contain information about the technological aspects of production.
Implementation reports- contain data on the sale of products and services to third-party contractors.

Resource flow reports allow you to obtain information on the availability of inventory items at any of the cost centers at any time and on the write-off of inventory items from one cost center to another for any time period.
Cost reports are the most significant in the entire reporting system, they contain the following information:

costs by items and cost elements for each cost center at the end of the reporting period (month, quarter, year);
costs by cost objects for each cost object on which resources were spent (repair of equipment, construction works by objects, etc.);
preliminary cost estimates at the end of the month for all types of products produced in this month;
complete actual cost estimates for all types of products at the end of the year;
profit and loss statement for the whole company.

The table provides an example of the requirements for a reporting system.
Project documents
The result of the work of the project team must necessarily be two documents:

draft regulation on management accounting and
terms of reference for programmers to automate management accounting.

Requirements for reports on the example of wine production

Information	Information in the context	Term	The documents from which the data comes
Grape supply	by varieties	daily	Overhead
Wort received	by type	daily	Processing acts
Availability of wine material ready for sale on the leftovers	by type	daily	Processing acts and invoices
Sale of wine material	by type	daily	Overhead

The draft regulation on management accounting contains all the information necessary for the employees of the enterprise, which makes it possible to arrange the filling of primary documents, and the workflow to provide the automated management accounting system with the necessary data:

description of business processes of the enterprise;
a description of the workflow by divisions of the enterprise;
description of primary documents with the submission of forms, indicating the responsible persons and the algorithm for filling out each document;
methodology for allocating costs and calculating the cost of production;
management reporting system.

The consumers of the draft regulation on management accounting, ultimately, are the employees of the enterprise, who ensure the functioning of management accounting. This document is only a draft, as it must be tested, revised and implemented at the enterprise throughout the entire form of work with the provisions of the enterprise.
Terms of reference for programmers contains specific data required to describe the operation of the management accounting system in terms of ensuring data integrity and making calculations. This document contains:

reference books;
indication of what kind of data from primary documents fall into the automated accounting system;
description of the calculation method;
report formats indicating the data source.

The consumer of this document is the team of programmers.

CONCLUSION

The management accounting system consists of three components: a system of primary documents that provide the accounting system with data, a methodology for calculating costs, containing algorithms for allocating and recalculating costs, and a reporting system responsible for providing data contained in the accounting system.

All three components are interrelated, since without providing the required detailing of the data entered into the primary documents, it will not be possible to apply the correct algorithm for calculating costs, and without specifying the form of a specific report, the data contained in the system will not reach the user.

Therefore, when setting up management accounting, it is very important to ensure the relationship between the forms of primary documents, the methodology for calculating costs, and the system of management reports.

It is necessary to unambiguously determine the further automation of the process: who will carry out the automation and by what means.
It should also be remembered that the management accounting system must be consistent with the budgeting system, otherwise it will be impossible to track the implementation of planned indicators.
The approach to setting up an automated management accounting system outlined in the article is universal and, with varying degrees of detail, can be applied at enterprises of any size.

Organization of management accounting at the enterprise. Management accounting: problems of setting and implementation Project of setting up management accounting in a company

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Content

Introduction

1. The concept and characteristics of management accounting

2. Stages of setting up a management accounting system

Conclusion

Bibliography

Introduction

1. The concept and characteristics of management accounting

2. Stages of setting up a management accounting system

management decision analysis accounting

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Consumers of management information

ANALYSIS OF THE EXISTING SYSTEM (AS IS)

STATEMENT OF REQUIREMENTS FOR MANAGEMENT ACCOUNTING SYSTEM

BUILDING A MANAGEMENT ACCOUNTING SYSTEM (TO BE)

CONCLUSION