In the textbook based on a wide range of scientific, educational literature, legal and legislative framework actual aspects of management accounting are revealed. The material is systematized in accordance with the requirements state of the art economy. Theoretical aspects are fixed when considering and solving specific economic situations, control questions, tests of residual knowledge and during seminars.
The training manual has been prepared with the aim of applying it in educational process in the preparation of specialists and bachelors in the areas of "Economics" and "Management". It can also be used by students of all forms of economic education and professionals interested in accounting and cost management.
Recommended by the Educational and Methodological Association of Universities Russian Federation on education in the field of finance, accounting and the world economy as a teaching aid for students studying in the specialty 080109.65 "Accounting, analysis and audit".
In the Russian Federation, there is a system of economic accounting, in which four types of accounting are distinguished: operational, statistical, accounting, tax. Each of them has its own objects, subject and method, but they are all closely interconnected and in general represent single system business accounting.
Operational (operational-technical) accounting is designed to control individual business processes at the enterprise, therefore, its objects are individual economic assets (in physical or value terms), sources of economic assets, economic processes.
The subject of this accounting studies the objects indicated above, and the method represents a set of working methods with which the objects of operational accounting are studied. These are mainly statistical techniques (absolute and relative deviations, growth and growth rates, etc.).
Operational accounting data can be presented in the form of operational summaries, which are generated at the request of the user.
Table of contents
Introduction 7
Chapter 1. Management accounting in the organization management system 9
1.1. Place of management accounting in the economic accounting system 9
1.2. Essence, goals and objectives of management accounting 14
1.3. Prerequisites for the allocation of management accounting 17
1.4. Comparative characteristics of financial and management accounting 19
1.5. Subject, method and objects of management accounting 19
1.6. The impact of management accounting on the economics of the organization 24
1.7. Place accounting policy in the management accounting system 28
Chapter 2. Legislative and regulatory regulation of management accounting 35
2.1. General provisions 35
2.2. Civil law as the basis for legal regulation of management accounting 38
2.3. Application of tax laws 41
2.4. Application of the legislation on administrative offenses 54
2.5. Legal regulation in other areas of legislation affecting the formation of management accounting 62
Chapter 3. Costs: accounting and classification 66
3.1. The concept and classification of costs, costs and expenses 66
3.2. Cost classification for acceptance management decisions and planning 69
3.3. Organization of accounting production costs 73
Chapter 4. Cost accounting methods and costing 82
4.1. The essence of costing 82
4.2. Cost rates and standards - the basis for costing 84
4.3. Types and methods of calculation 86
4.4. Order method of cost accounting and costing 88
4.5. Process method of cost accounting and costing 98
4.6. Per-line method of cost accounting and costing 103
4.7. Cost accounting and costing of products using the standard method 109
4.8. Accounting for costs and calculation of the cost of production according to the "standard-cost" system 114
4.9. Accounting for costs and calculation of the cost of production using the "direct costing" system 122
4.10. Functional cost accounting method ABC system 131
4.11. Optimization of production volume, profit and costs in the direct costing system 139
4.12. Management accounting in the evaluation of investment activities 141
Chapter 5. Models of organization of management accounting and their relationship with tax planning 146
5.1. Types of management accounting organization models 146
5.2. Relationship between management accounting and tax planning 148
Chapter 6. Management reporting and its impact on the results of the financial and economic activities of the organization 154
6.1. Essence and requirements for management reporting 154
6.2. Types of management reporting and their impact on the performance of the organization 156
Chapter 7. Planning, budgeting and their role in management accounting 160
7.1. Fundamentals of planning and types of budgets 160
7.2. Estimated planning 171
Chapter 8. Break-Even Analysis 178
8.1. Calculation of the break-even point and its analysis 178
8.2. Analysis of break-even conditions in the justification of investment projects 183
Chapter 9. Controlling: essence and types 185
9.1. The essence of controlling 185
9.2. Tasks and functions of controlling 187
9.3. Types of controlling 191
9.4. The main stages of the development of controlling 192
9.5. Structure and characteristics of controlling sections 194
Chapter 10. Features of various sectors of the economy and their impact on the organization of management accounting 198
10.1. Transport 198
10.2. Construction 206
10.3. Agriculture 207
10.4. Trade and catering 210
Chapter 11 Cost Management and Cost Pricing 214
11.1. Management accounting and analysis in decision-making in commercial (entrepreneurial) activities 214
11.2. Compilation procedure strategic plan 216
11.3. Economic efficiency production at the enterprise (in the organization) and indicators of business activity.. 218
11.4. Normative-legal state regulation of prices in the management accounting system 226
11.5. Basics state regulation pricing on railway and other modes of transport 244
11.6. Cost pricing 248
11.7. Business planning in management and achievement of the highest results 255
11.8. Problems of organizing management accounting in an organization 264
Chapter 12
12.1. General provisions 267
12.2. Task to perform term paper 270
Annex 1. Homework for independent work 284
Security questions 284
Annex 2. Plans of seminars 292
Appendix 3. List of abstract topics 297
Annex 4. Quizzes to test residual knowledge 299
Annex 5. Tasks (economic situations) 333
Task 1: Cover Margin Analysis 333
Task 6. Analysis of the efficiency of the production cost structure 340
Task 7. Determining the cost of production in planning year 341
Task 8. Factor analysis cost price 342
Task 9. Analysis of costs per ruble of marketable products 345
Appendix 6 Homework 350
Task 1. Analysis of the dynamics of the plan in terms of cost 350
Task 2. Analysis of production costs 350
Task H. Estimating the consumption of materials 351
Task 4. The impact of the production capacity of the leading equipment and the throughput of individual industries on the output finished products 352
Task 5. Cost analysis 353
Task 6. Formation of profit, fixed, variable and total costs, sales volume 354
Task 7. Determination of the break-even operation of the organization 354
Task 8. Determining the conditions for break-even operation of the organization 355
Task 9. Planning the range of products (goods) to be sold 356
Task 10. Performance evaluation investment investments 358
Conclusion 360
Literature 362
Monographs, textbooks and teaching aids 362
Articles of the journal "Accounting" 364.
Book Information
UDC 005.51(075.8)
BBK 65.290-2ya73
Reviewers:
Stepanova V.V., Doctor of Economics, Associate Professor;
Skripnichenko V. A., doctor of economic sciences, professor.
Sinitskaya N.Ya.
The purpose of the textbook "Management Accounting in Schemes and Definitions" is to assist students and listeners in the formation of the necessary amount of theoretical knowledge on the nature and role of management accounting and practical skills for its use in the field of production management modern enterprise. The manual includes ten topics, within which, in a concise, concentrated form, the relationship between production, financial and management accounting and the place of management accounting in production management are presented, methods of planning and cost accounting are considered, the possibilities for making prompt and effective management decisions based on financial information, etc. Schemes and drawings that serve as illustrations for the course will improve the efficiency of assimilation of the presented materials. To develop practical skills, the manual contains an extensive amount of tasks, exercises, tests and mini-cases.
Legislation is current as of July 2014.
Designed for university students studying in the direction of "Management", and for students of programs professional retraining and additional vocational education in the field of production and financial management.
UDC 005.51(075.8)
BBK 65.290-2ya73
© Sinitskaya N.Ya., 2014
© OOO Prospekt, 2014
INTRODUCTION
aim This textbook is to assist students and listeners in the formation of the necessary amount of theoretical knowledge and practical skills on the nature and role of management accounting in the field of production management of an enterprise in a market economy, allowing to increase the efficiency and effectiveness of managerial decision-making.
This goal defined the following tasks:
To give an idea of the essence and significance of management accounting in modern production management;
To study the basic principles and concepts of calculating the cost of products (works, services);
Familiarize students with the latest methods cost accounting;
To form applied skills for making management decisions based on management accounting data.
The content of the manual covers ten educational topics, for each of which basic concepts and definitions are given in a concise, concentrated form, as well as diagrams, figures, tables and graphs illustrating them. A wide range of tasks, exercises and mini-cases are offered to develop practical skills. For self-control of the quality of assimilation of knowledge, the manual contains test tasks for each topic under consideration.
BIBLIOGRAPHY
1. Danilin V.I. Financial management: tasks, tests, situations: textbook. allowance. M.: Prospekt, 2009.
2. Molchanov S.S. Management accounting in 14 days: express course. 2nd ed., rev. Moscow: Eksmo, 2009.
3. Workshop on financial management / ed. Academician E.S. Stoyanova. M.: Prospect, 2003.
4. Rybakova O.V. Financial management of costs: textbook. allowance. M.: Publishing House of the RAGS, 2010.
5. Scone T. Management accounting / per. from English; ed. N.D. Eriashvili. M.: UNITI, 1997.
6. Financial management: theory and practice / ed. E.S. Stoyanova. M.: Prospect, 2003.
7. Chadwick L. Fundamentals of financial accounting / transl. from English. Moscow: Banks and exchanges. UNITY, 1997.
8. Shevchenko I.G. Management Accounting. M .: CJSC "Business School" Intel-Synthesis ", 2001.
"MANAGEMENT ACCOUNTING IN SCHEMES AND DEFINITIONS"
Topic 1. Communication between production and management accounting. Introduction to management accounting
Production management and responsibility centers. Production, financial and management accounting. The main functions and tasks of management accounting.
Topic 2 Qualitative characteristics of accounting information
Management accounting as an information system. Materiality, relevance and reliability of accounting information. Qualities that make information reliable. Relevant information.
Topic 3. Production cost as the main object of management accounting
Objects of management accounting. Classification of costs for various purposes. Product costing.
Topic 4. Cost Accounting Methods
Methods of accounting, control and management of costs. Distribution methods indirect costs. Operational accounting and cost analysis.
Topic 5. Marginal Cost Accounting
Using cost margin accounting. Break-even analysis. Break-even point and margin of financial safety. Calculation of break-even of multiproduct production.
Topic 6. Operational analysis of production activities
Goals and possibilities of using operational analysis. Operating lever. "Rule of 50 percent". Relevant costs.
Topic 7. Budgets in the management accounting system. Budget Process
Assignment of budgets. Types of budgets. The budgeting process.
Topic 8. Management "by deviations"
Analysis of deviations in budgetary control. Static and flexible budgets. Price variance and efficiency variance. Deviation of indirect costs.
Topic 9. Analysis financial reporting for making managerial decisions
Composition of financial statements. Usage financial ratios to evaluate the enterprise. Assessment of business activity. Coefficients characterizing liquidity and financial stability enterprises. Ratios of profitability and efficiency of investments.
Topic 10. The use of financial statements for the operational management of current assets
Current and non-current assets. Efficient Management separate groups of current assets: stocks, receivables, cash.
CONNECTION OF PRODUCTION AND MANAGEMENT ACCOUNTING. INTRODUCTION TO MANAGEMENT ACCOUNTING
Production management and responsibility centers.
Production, financial and management accounting.
The main functions and tasks of management accounting.
MAIN PROVISIONS
The central link in production management is the enterprise. Each enterprise produces products, goods, services, carries out production activities. This is its main goal and task, the meaning of existence. It follows from this that the basis enterprise management put control production process regardless of whether the organization produces goods or services, knowledge or information.
In order to produce any economic product, it is necessary to use factors of production, economic resources: human resources, equipment, raw materials, materials, information, cash. Consequently, enterprise management includes the management of employees, means of production, production resources, finance, technology. All of the above is the basis of production management, is its subject. Based on this production management can be defined as a system of forms and methods of managing the economy of an enterprise, aimed at achieving optimal results in its production, commercial and financial activities.
production accounting- This is an accounting that reflects all the processes associated with production. Production indicators are determined primarily by the use of production resources : means of labor, objects of labor and labor itself, indicators of their extensiveness and intensity. To indicators of extensiveness of development ( quantitative indicators use of resources) primarily include: the number of employees, fixed assets, working capital, material costs, depreciation, wage fund. Development intensity indicators ( qualitative indicators use of resources) - this is labor productivity, capital productivity, turnover, material productivity, depreciation productivity, salary productivity.
6th ed., rev. - M.: 2007. - 570 p.
The textbook discusses the possibilities of management accounting in making rational decisions in the field of entrepreneurship. The main attention is paid to the problems of costing and cost management methods, both domestic and non-traditional for Russian practice. Practical examples and situations are given that illustrate the main theoretical provisions of the textbook, and calculations, the results of which will allow the management to make competent management decisions. The organizational aspects of management accounting, as well as approaches to the preparation of internal (segmental) reporting are covered.
For students of financial and economic specialties of universities, professional accountants, managers, financial directors, employees of accounting services of organizations.
Format: djvu (2007 , 6th ed., 570 pp.)
Size: 12.7 MB
yandex.disk
Format: pdf/zip (2002 , 2nd ed., 528s.)
Size: 2.83 MB
/ Download file
TABLE OF CONTENTS
Introduction 7
Chapter 1. Basics of accounting management accounting 11
1.1. Management accounting as an element information system organizations. Prerequisites for the emergence of management accounting in the Russian Federation 11
1.2. The concept of management accounting, its subject. The influence of the organizational structure of the enterprise on the construction of a management accounting system 16
1.3. Objects, methods, principles and model of accounting management accounting of the organization. Its place in the management system entrepreneurial activity 27
1.4. Characteristics of the information provided by management accounting. Storage conditions 41
1.5. Interaction of financial and management accounting 44
1.6. Functions of an accountant-analyst performing management accounting 50
1.7. Legislative framework accounting management accounting 52
Control questions and tasks 53
Tests 54
Chapter 2. Costs: their behavior, accounting and classification 55
2.1. Evolution of cost accounting methods 55
2.2. The concept of costs, their classification 56
2.2.1. Classification of costs for determining the cost, valuation of inventories and profits 60
2.2.2. Cost classification for decision making and planning 66
2.2.3. Classification of costs for the control and regulation of the activities of responsibility centers 84
2.3. Organization of accounting for production costs 84
2.3.1. Formation of a working chart of accounts 85
2.3.2. Grouping and distribution of costs 89
Control questions and tasks 98
Tests 98
Chapter 3 Calculation 101
3.1. Production cost: its composition and types 101
3.2. The role of product costing in production management 104
3.3. Principles of calculation, its object and methods 107
3.4. Process-by-process, per-order, order-by-order and functional-cost methods of costing 111
3.4.1. Process method 111
3.4.2. Cross-sectional method 116
3.4.3. Custom method 130
3.4.4. Cost Accounting by Function (ABC Method) 149
3.5. Total cost and production cost calculation 166
3.5.1. Accounting for direct costs as part of the cost of products (works, services) 166
3.5.2. Accounting for indirect costs as part of the cost of products (works, services) 174
3.5.3. Production costing 190
3.6. Costing by variable costs 195
3.7. Actual and standard methods of cost accounting and calculation 209
3.7.1. Method of accounting for actual costs and calculation of actual cost 209
3.7.2. Normative method of cost accounting and calculation of the cost of production 211
3.7.3. The "standard-cost" system as a continuation of the normative method of cost accounting 218
Control questions and tasks 244
Tests 245
Chapter 4. Management Decision Making 248
4.1. Break-even analysis of production 249
4.2. Planning the range of products (goods) to be sold 258
4.3. Making pricing decisions 266
4.4. Determining the structure of products, taking into account the limiting factor 270
4.5. Business restructuring decisions 274
4.5.1. Foreign experience business decentralization 275
4.5.2. Examples of decentralization Russian business 282
4.6. Investment decisions 307
Control questions and tasks 323
Tests 324
Chapter 5 Budgeting and Cost Control 327
5.1. Planning in the accounting management system 327
5.1.1. General budget trade organization 330
5.1.2. General budget manufacturing enterprise 332
5.2. Control and analysis of the enterprise 352
5.3. Budgeting and control of activity of responsibility centers 362
Control questions and tasks 375
Tests 375
Chapter 6. Organization of accounting management accounting 377
6.1. Possible options management accounting organizations: autonomous and integrated systems 377
6.2. The system of records of business transactions on the accounts of management and financial accounting 388
6.2.1. Application of the integrated accounting system in a trade organization 388
6.2.2. Application of the integrated accounting system for industrial enterprise 392
Control questions and tasks 395
Tests 395
Chapter 7. Segment reporting of the organization 397
7.1. Essence, meaning and rules for constructing segment reporting 397
7.1.1. Segment reporting rules for external users 399
7.1.2. Conditions and principles for constructing internal segment reporting 410
7.2. Segment reporting as a basis for evaluating the activities of responsibility centers 424
7.2.1. Financial and management accounting approaches to assessing business performance 424
7.2.2. Financial criteria for evaluating the activities of responsibility centers 429
7.2.3. Non-financial criteria for evaluating the activities of responsibility centers 446
7.3. The order of construction and the possibility of using segment reporting information in an organization 452
7.3.1. Analysis of the effectiveness of the functioning of the existing organizational structure of the enterprise 452
7.3.2. Tasks and stages of building a segment reporting system of an organization 458
7.3.3. Budgeting and evaluation of the actual results of the activities of responsibility centers 464
Control questions and tasks 476
Tests 477
Chapter 8. Transfer pricing 480
8.1. Transfer price: its types and principles of formation 480
8.2. Examples transfer pricing V Russian organizations 484
8.2.1. industrial activity 484
8.2.2. banking 494
8.2.3. Trading activity 498
Control questions and tasks 503
Tests 504
Answers to test questions 506
Practical work 507
Glossary of terms 519
Applications 527
Literature 567
Revealed scientific foundations management accounting, its subject, objects, methods are determined. Modern signs of cost classification, methods of their distribution and redistribution according to structural divisions and cost bearers. The features of traditionally used calculation systems are reflected. The types of decisions regarding break-even production, assortment policy, limiting factor are substantiated. production capacity. The procedures for developing budgets and analyzing deviations are reflected. Special attention is paid to the use of management accounting information in solving pricing issues. The features of the organization of management accounting in centralized and decentralized (divisional, matrix) organizational structures management. Contains a significant amount practical examples, formulas, graphs, analytical tables, questions and tasks to control knowledge for each chapter. Corresponds to GEF VO 3+. For undergraduate students studying in the areas of "Economics" and "Management".
The work belongs to the genre Educational literature. It was published in 2017 by Knorus. On our website you can download the book "Management Accounting" in fb2, rtf, epub, pdf, txt format or read online. The rating of the book is 5 out of 5. Here, before reading, you can also refer to the reviews of readers who are already familiar with the book and find out their opinion. In the online store of our partner you can buy and read the book in paper form.
