Natalia Sinitskaya - management accounting in schemes and definitions. Tutorial

Information about the book

UDC 005.51 (075.8)

BBK 65.290-273

Reviewers:

Stepanova V. V., Doctor of Economic Sciences, Associate Professor;

Skripnichenko V. A., Doctor of Economic Sciences, Professor.

Sinitskaya N.Ya.

The purpose of the study manual "Management Accounting in Schemes and Definitions" is to assist students and listeners in the formation of the necessary amount of theoretical knowledge in the essence and role of management accounting and practical skills for its use in the field production management modern enterprise. The manual includes ten topics, in which the relationship between production, financial and management accounting, and the place of management accounting in industrial management are presented in a compressed, concentrated form; the methods of planning and accounting, disclosed opportunities for adopting operational and efficient management solutions Based on financial information and other schemes and drawings that serve as illustrations to the course will enhance the effectiveness of the assimilation of the presented materials. To work out practical skills, the allowance contains an extensive amount of tasks, exercises, tests and mini-cakes.

Legislation is given as of July 2014

Designed for students of universities studying in the direction of "Management" and for listeners of programs professional retraining And additional vocational education in the field of production and financial management.

UDC 005.51 (075.8)

BBK 65.290-273

© Sinitskaya N.Ya., 2014

© Prospekt LLC, 2014

Introduction

Purpose This training manual is to assist students and listeners in the formation of the necessary amount of theoretical knowledge and practical skills in the essence and role of management accounting in the field of industrial management of the enterprise in the conditions of market economy, which make it possible to increase the efficiency and effectiveness of management decisions.

This purpose determined the following tasks:

Give an idea of \u200b\u200bthe essence and significance of management accounting in modern production management;

Explore the basic foundations and concepts of calculation of the cost of production (works, services);

Familiarize students with S. the newest methods accounting costs;

To form applied management skills of management solutions based on management accounting data.

The content of the benefit covers ten educational topics, for each of which in a compressed, concentrated form, there are basic concepts and definitions, as well as schemes, drawings, tables and graphs, illustrating them. To work out practical skills, an extensive amount of tasks, exercises and mini-cases are proposed. For self-control quality assimilation, knowledge provides test tasks for each topic under consideration.

BIBLIOGRAPHY

1. Danilin V.I. Financial management: Tasks, tests, situations: studies. benefit. M.: Prospekt, 2009.

2. Molchanov S.S. Management accounting for 14 days: express course. 2nd ed. M.: Eksmo, 2009.

3. Workshop on financial management / ed. Academician E.S. Stoyed. M.: Perspective, 2003.

4. Rybakova O.V. Financial management costs: studies. benefit. M.: Publishing House Rags, 2010.

5. Skun T. Management accounting / trans. from English; Ed. N.D. Eriashvili. M.: Uniti, 1997.

6. Financial management: Theory and Practice / Ed. E.S. Stoyed. M.: Perspective, 2003.

7. Chadwick L. Fundamentals of financial accounting / trans. from English M.: Banks and stock 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 and management accounting. Introduction to managerial accounting

Production management and responsibility centers. Production, financial and managerial accounting. The main functions and objectives of management accounting.

Topic 2. Quality Account Characteristics

Management accounting as an information system. Significance, relevance and accuracy of accounting information. Quality making information reliable. Relevant information.

Topic 3. Production cost as the main object of management accounting

Objects of management accounting. Cost classification for various purposes. Calculation of production costs.

Topic 4. Cost accounting methods

Meeting methods, control and cost management. Methods of distribution of indirect costs. Officer accounting and cost analysis.

Topic 5. Accounting for margin cost

Use of accounting for margin cost. Breweave analysis. Break-sufficiency point and stock of financial strength. Calculation of the break-evenness of multi-product production.

Theme 6. Operational analysis of production activities

Objectives and opportunities to use operational analysis. Operating lever. "Rule 50 percent." Relevant costs.

Topic 7. Budgets in the management accounting system. Budget process

Appointment of budgets. Types of budgets. The process of budgeting.

Theme 8. Management "by deviations"

Analysis of deviations in budget control. Static and flexible budgets. Price deviation and deviation of efficiency. Deviation of indirect costs.

Theme 9. Analysis financial statements For making management decisions

The composition of financial statements. Using financial coefficients to assess the enterprise. Evaluation of business activity. Coefficients characterizing liquidity and financial sustainability Enterprises. Profitability coefficients and investment efficiency.

Topic 10. Using financial statements for operational management of current assets

Current and non-current assets. Effective management individual groups of current assets: reserves, accounts receivable, cash.

Communication and management accounting. Introduction to managerial accounting

Production management and responsibility centers.

Production, financial and managerial accounting.

The main functions and objectives of management accounting.

Basic provisions

The central link of production management is an enterprise. Each enterprise produces products, goods, services, carrying out production activities. In this it the main objective and the task, the meaning of existence. From here it follows that enterprise management put on production process management Regardless of whether goods or services, knowledge or information are manufactured in organizations.

In order to produce any economic product, it is necessary to use production factors, economic resources: human resources, equipment, raw materials, materials, information, cash. Consequently, the management of the enterprise includes management of employees, production facilities, production resources, finance, technologies. All of the above is the basis of production management, it is its subject. Based on this production management It is possible to determine as a system forms and methods for managing the enterprise economy, aimed at achieving optimal results in its production, commercial and financial activities.

Production accounting - This is a record that reflects all processes related to production. Production indicators are determined primarily by the use of production resources. : Labor, labor objects and actually labor, the indicators of their extensiveness and intensity. The indicators of the extensive development of development (quantitative indicators of resource use) are primarily: the number of employees, fixed assets, coverages, material costs, depreciation, Fund of remuneration. Development intensity indicators (qualitative indicators of resource use) are labor productivity, fund-student coefficients, turnover, material production, depreciation, salarotuds.

ANNOTATION

The training manual is intended to study the lecture course on the "Management Accounting" discipline. The topics and control questions are proposed that allow students continuously and deeply study theoretical issues of the course.
The manual was prepared at the Department "Accounting, Analysis and Audit"
Ulyanovsk State Technical University and are intended
For students of specialties 08010565 "Finance and Credit".

The textbook is an electronic version of the book:
Mansurov, P.M. Management accounting: tutorial / Ulyanovsk: ULGTU, 2010. - 175 p.

Introduction
Objectives and objectives of discipline
Topic number 1. Essence of management accounting
1. Economic accounting and its types
2. Management Accounting Concept
3. Information in the management accounting system
4. Comparative characteristics financial and managerial accounting
Topic number 2. Costs and their classification
1. The concept and determination of costs and costs
2. Cost classification for calculating the cost, estimates of reserves, unfinished production and profits
3. Classification costs for planning, forecasting, decision making
4. Classification costs for control and regulation
Topic number 3. Accounting for centers of responsibility
1. The concept and determination of costs
2. Classification of costs of costs
3. Concept, place and role of responsibility centers
4. Classification of responsibility centers
5. Organizational structure
6. Cost media concept
Topic number 4. General principles for calculating cost of production
1. The concept of calculating the cost of production and a calculation unit
2. Classification of cost accounting methods and cost calculation methods
Topic number 5. Budgeting in the management accounting system
1. The concept of the budget. Booting goals
2. Procedure for building the general budget manufacturing enterprise
Topic number 6. Optimization of management decisions
1. Adoption and implementation of management decisions
2. Classification of types of management solutions
3. Management decision algorithm
4. Quantitative indicators used when analyzing problems
Topic number 7. Management accounting and decision-making in business
1. Making pricing decisions
2. Planning product range
3. Making decisions on the production of new products
4. Decisions on investment decisions
Topic # 8 Brewelling analysis
1. Break-sufficiency point and options for its calculation
2. Marginal income
3. Operational lever
Topic number 9. Information Support Specific management decisions
1. Taking order at prices no higher than the cost
2. The effect of limiting factors production structure
3. Relevant approach and decision "produce or buy"
4. Decision on the liquidation of a non-profit activity
Glossary

Introduction
Indigenous changes in the production management methodology, both in general and within the organization, require the creation of new and recombination of old information flows. As a result daily activities Organizations arise a significant number of operational information, therefore it is more difficult to process its increasing flows, which means to quickly make decisions.
Accumulation, recycling and analysis of detailed information about economic activity Businesses are intended to engage management accounting.
Management accounting is the process of identifying, measuring, accumulating, analyzing, processing and transmitting information about the economic activity of the enterprise used for planning, management and control.
Its purpose is to provide information from the leaders of various levels of intra-profit management responsible for achieving specific production goals. The information necessary for the adoption of operational management decisions is primarily refer to the costs of production and therefore should come as soon as possible. It is generalized or detailed in accordance with the needs of management and is formed taking into account the tasks perspective development Organizations.
In accordance with international standards Information of management accounting can be represented in both monetary and natural and real terms, approximate and approximate estimates are permissible.
The principles of organizing management accounting enterprise determines independently depending on specific needs. Here it is free in choosing the methods of its maintenance. Detailed, detailed reports in managerial accounting can be drawn up monthly, and on certain types of activities, responsibility centers - weekly, daily, and in some cases - immediately.
Management accounting system allows:
? Determine the business development strategy, formulate goals and work out ways to achieve them;
? Develop a system for collecting, consolidating and analyzing information as a financial and non-financial, which fastest signals problems (for example, the number of clients failures faster than a decrease in profits, signals a reduction in product quality);
? improve the efficiency of managing money;
? establish a relationship system between structural divisions, organize an effective multistage internal control system in the enterprise;
? Create a cost management system to optimize them;
? implement budgeting system;
? Take informed management decisions both strategic and operational.
To solve these tasks, this tutorial is intended. The training manual is built in accordance with the requirements of the State Budgetary Standard for "Management Accounting", which is included in syllabus Specialty 08010565 "Finance and Credit".
The material of this manual is designed to assimilate the lecture course on the subject of "Management Accounting" and gives basic knowledge, which is sufficient to obtain a positive assessment.

Electronic version books: [Download, PDF, 1015.14 KB].

Adobe Acrobat Reader is required to view the PDF format. new version Which can be downloaded for free from Adobe.

In the study manual based on broad Circle scientific literature, regulatory and legislative base Relevant actual aspects of management accounting. The material is systematized in accordance with the requirements contemporary state Economy. Theoretical aspects Enchanted when considering and solving specific economic situations, control issues, tests of residual knowledge and during seminars.
The training manual was prepared in order to apply it in the educational process in the preparation of specialists and bachelors in the directions of "Economics" and "Management". It can also be used by students of all forms of economic education and specialists interested in accounting and cost management.
Recommended by the educational and methodological association of universities Russian Federation By education in the field of finance, accounting and global economy as a training manual for students studying in the specialty 080109.65 "Accounting, Analysis and Audit".

The Russian Federation operates in the Russian Federation, in which four types of accounting are allocated: prompt, statistical, accounting, tax. Each of them has its own objects, the subject and method, but they are all closely interrelated and in general represent unified system economic accounting.

Operational (operational technical) Accounting is designed to monitor individual economic processes in the enterprise, therefore its objects are individual economic funds (in kind or value dimension), sources of economic funds, economic processes.

The subject of this accounting studies the objects mentioned above, and the method represents a set of work techniques, with which the objects of operational accounting are studied. This is mainly statistical techniques (absolute and relative deviations, growth rates and growth, etc.).

Operational accounting data may be submitted in the form of operational reports that are formed upon 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 system of economic accounting 9
1.2. Essence, goals and objectives of management accounting 14
1.3. Managed accounting 17 prerequisites
1.4. Comparative characteristics of financial and managerial accounting 19
1.5. Subject, method and objects of management accounting 19
1.6. Effect of management accounting for the organization's economy 24
1.7. Place of accounting policies 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 a basis for legal regulation of management accounting 38
2.3. Application of tax legislation 41
2.4. Application of Administrative Offenses Legislation 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 making management decisions and planning 69
3.3. Organization of accounting production costs 73
Chapter 4. Methods for accounting costs and cost calculation 82
4.1. Essence of cost calculation 82
4.2. Cost standards and standards - the basis of cost calculation 84
4.3. Types and methods of calculation 86
4.4. Browse method of accounting for costs and cost calculation 88
4.5. PRECIAL METHOD OF CONTRIBUTION OF COSTS AND CALCULATION OF COST 98
4.6. Pained method for accounting costs and cost calculation 103
4.7. Accounting Cost and Calculation Cost Product Products by the regulatory method 109
4.8. Accounting for costs and calculation of the cost of production on the system "Standard-Co." 114
4.9. Accounting costs and calculation cost of production by the system "Direct-Kosting" 122
4.10. Functional method for accounting costs for ABC 131
4.11. Optimization of production, profits and costs in the "Direct-Kosting" system 139
4.12. Management accounting in assessing investment activities 141
Chapter 5. Models of management accounting and their relationship with tax planning 146
5.1. Types of management accounting organizations 146
5.2. Relationship of management accounting and tax planning 148
Chapter 6. Management Reporting and its impact on the results of 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 results of the organization's activities 156
Chapter 7. Planning, budgeting and their role in management accounting 160
7.1. Basics of planning and types of budgets 160
7.2. Estimated planning 171.
Chapter 8. Brewelling Analysis 178
8.1. Calculation of the break-even point and its analysis 178
8.2. Analysis of break-even conditions when justifying investment projects 183
Chapter 9. Controlling: Entity and Species 185
9.1. The essence of controlling 185.
9.2. Tasks and controlling challenges 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 organizing management accounting 198
10.1. Transportation 198.
10.2. Construction 206.
10.3. Agriculture 207
10.4. Trade I. 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. The procedure for drawing up a strategic plan 216
11.3. Economic efficiency of production at the enterprise (in the organization) and indicators of business activity .. 218
11.4. Regulatory and 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. Host pricing 248.
11.7. Business planning in managing and achieving the highest results 255
11.8. Problems of management accounting in the organization 264
Chapter 12. Task for the implementation of the course (control) work on the discipline "Management and Controlling" 267
12.1. General provisions 267.
12.2. Task for execution term paper 270
Appendix 1. Home Tasks for independent work 284
Control questions 284
Appendix 2. Seminar Plans 292
Appendix 3. List of themes 297
Appendix 4. Tests for checking residual knowledge 299
Appendix 533 Tasks (Economic Situations) 333
Task 1. Analysis margin coverage 333
Task 6. Analysis of the effectiveness of the structure production cost 340
Task 7. Definition cost production in the planned year 341
Task 8. Factor value analysis 342
Task 9. Analysis of the cost of the ruble of commercial products 345
Appendix 6. Homework 350
Task 1. Analysis of the dynamics of the implementation plan in terms of cost 350
Task 2. Production costs 350
Task Z. Estimation of the consumption of materials 351
Task 4. Effect production capacity leading equipment and capacity of individual production production finished products 352
Task 5. Cost analysis 353
Task 6. Formation of profits, permanent, variables and total costs, sales volume 354
Task 7. Determination of the break-even work of the organization 354
Task 8. Determination of the conditions of break-even work of the organization 355
Task 9. Planning the range of products (goods) to be implemented 356
Task 10. Evaluation of the effectiveness of investment investment 358
Conclusion 360.
Literature 362.
Monographs, Tutorials and Tutorials 362
Articles of the Journal "Accounting" 364.

Genre:Accounting

Publisher: "Unity-Dana"

Format: PDF.

Quality: Scanned Pages

Number of pages: 351

Description:The Tutorial "Management Accounting" is written in accordance with the Current Accounting Course program for specialties 06.05. "Accounting and Audit" and 06.04. "Taxes and taxation". It made an attempt to submit management accounting tools corresponding to defined species Activities and requirements of internal information users.
In the first section of the textbook "Management Accounting" are presented theoretical basis Management accounting, shows the significance and place of management accounting in the information system of the enterprise, given the substantiation of the need for its autonomy in the overall system accounting. We define such concepts as: essence, objects, methods and methods, composite parts, performed functions and principles for constructing a management accounting system. The comparative characteristics of control facilities and managerial accounting objects, differences and the community of content of financial and managerial accounting types are presented. Management accounting systems are classified by: the breadth of information coverage, the degree of relationship of financial and managerial types of accounting, efficiency, product evaluation, intended purpose. Special attention is paid to the relationship and interdependence between management and accounting objects, the differences and the generality of the content of financial and managerial accounting.
The second section of the Textbook "Management Accounting" is devoted to the procedure for collecting, observing, measurement, grouping and analytical processing of information characterizing the supply-blanking, production, financial and sales and organizational activities Enterprises. The definition of the concept of "production costs" was given and the classification of costs for their species, accounting objectives, assessment methods, the cost of accounting costs are described in sufficient detail. In the third section of the Textbook "Management Accounting", a significant place is given to modern models of cost accounting for the production and results of economic activity. The presentation of the features of different aspects of the company's activities is given in the aspect of their impact on the cost of the costs arising from the purposeful activities of the enterprise divisions. Separately presents the cost of the costs of the centers of responsibility and profitability. At the same time, the influence of the peculiarities of the organization of production to build management accounting is shown to choose from evaluation and control indicators characterizing the results of the activities of units to choose the principles of the formation of cost centers, responsibility and profitability.
The fourth section of the Textbook "Management Accounting" is devoted to the analysis of the information necessary to manage costs, price decisions and investment solutions. Presented issues of rationing and planning costs for production, principles for the development of regulations on material and labor costs, drawing up the estimates and budgets of direct and indirect expenses. Regulatory and budgetary methods of cost control are considered, the main directions of their decline are considered. Cost control and regulation processes are based on the use of information prepared in the process of rationing, planning, accounting and analysis. A significant place in this section is given to the system calculation systems, their characteristics. Standard-Coast, Direct-Costing, Regulatory and Modern Options and Modeling and Calculation Costs are particularly highlighted.
At the end of each chapter, conclusions are given, which reflect the key points of the problem under consideration. Control questions, tests and tasks formed by activity and help consolidate theoretical material are given at the end of the textbook.
Content textbook

Theoretical Basics of Management Accounting
The content of the discipline "Management Accounting"
1.1. Place of management accounting in the general system of special academic disciplines
1.2. International practice of allocating management accounting from common system Accounting
1.3. Management accounting in the enterprise information system
1.4. Comparative Characteristics of Management and Financial Accounting
Entity and appointment of management accounting
2.1. Definition of Entity Management Accounting
2.2. Objects of management accounting
2.3. Method and methods of management accounting
2.4. Principles of management accounting
2.5. Management accounting functions
2.6. Management accounting systems
2.7. Management accounting structure
Costs and their classification as a basis for building management accounting system
Theoretical and methodological approaches to cost classification
3.1. Production costs and general principles their classifications
3.2. Cost classification forks in management accounting system
3.3. General classification Costs for production
Classification of costs in directions
4.1. Grouping costs for production depending on management purposes
4.2. Cost classification for calculation and product evaluation
4.3. Grouping of production costs for decision-making and planning
4.4. Cost classification for monitoring and regulating processes
Price solutions and cost of pricing
5.1. Strategies for price differentiation and the cost-effective cost classification
5.2. Grouping of production costs depending on pricing factors
Cost classification by type of activity of the enterprise
6.1. Production processes as an object of management accounting
6.2. Composition and classification of costs for creating and storing stocks of materials
6.3. Classification of costs arising in the process of industrial activity
6.4. The composition of the cost characterizing the features of the financial and sales activities of the enterprise
6.5. Classification and composition of the costs associated with organizational activities
Management accounting and control in the enterprise management system
Ralmonation, planning and control of costs
7.1. Management control system for divisions
7.2. The concept of regulatory costs
7.3. Standards and deviations from them as a means of control over costs
7.4. Principles of development of standards based on materials
7.5. Assessment of material reserves and costs
7.6. Transfer prices
7.7. Estimation costs for the purchase and use of materials
7.8. Development of standards for the maintenance of labor
7.9. Budgets, their importance in management accounting
Management Accounting Systems Production and Calculation Cost
8.1. Determination of the essence of cost accounting
8.2. Cost accounting objects and calculation objects that meet the integration management goals
8.3. Formation of cost centers, responsibility and profitability at the enterprise as special objects of management accounting costs
8.4. Classification of cost accounting systems and product calculation
8.5. CHARACTERISTICS OF THE SYSTEM OF THE PROCEDURE CASE OF COSTS FOR PRODUCTION AND CALCULATION OF ORDERS
8.6. CHARACTERISTICS OF THE PETROCHEST METHODS OF CONTRIBUTION AND CALCULATION OF PRODUCTS
8.7. Calculation of cost of standard-boat system
8.8. Accounting for the cost of production and calculation of the cost of production on the system Direct-Kosting
8.9. System of the regulatory method of accounting costs and regulatory calculation
8.10. Accounting registers, their construction depending on regulatory models
8.11. Accounting models for the production and results of economic activities
Accounting for individual cost categories
9.1. Accounting for materials and material costs
9.2. Accounting labor costs
9.3. Accounting and distribution of overhead
9.4. Accounting costs in unfinished production
9.5. The choice of the composition of the indicators and the content of internal reporting on the cost and results of the activities of the divisions
Management Analysis: Entrepreneurial Information Support
Information support for management decisions
10.1 Information Support and Management business activities
10.2. Basic concepts of reducing the cost of products
10.3. Material Management Procedures The need to manage reserves
10.4. Planning and level control
10.5. Payment optimal size stock and determination of its placement
10.6. Analysis of deviations from regulatory (standard) costs
10.7. Analysis of the cost of production costs and its role in making management decisions
10.8. Analysis of the break-even production
10.9. Accounting Control System Volume and Assortment of Product Release
10.10. Price for product. The main concept is the relationship between production and profit
10.11. Decisions on the production of new products
10.12. Decision on capital investments
Workshop
1. Supplemental and procurement activities
2. Production activities
3. Financial and sales activities
4. Organizational activity
5. rationing, planning, control and analysis of production costs
6. Investment activity
Literature

6th ed., Act. - M.: 2007. - 570 p.

The textbook discusses the possibilities of accounting management accounting in the adoption of rational decisions in the field of entrepreneurship. The focus is on the problems of calculation and methods of cost management, both domestic and non-traditional for Russian practice. Practical examples and situations illustrating the main theoretical state of the textbook, and calculations, the results of which will allow management to accept competent management decisions. The organizational aspects of accounting management accounting are highlighted, as well as approaches to the preparation of internal (segmental) reporting.

For students of financial and economic specialties of universities, professional accountants, managers, financial directors, employees of accounting services organizations.

Format: djvu. (2007 , 6th ed., 570 p.)

The size: 12.7 MB

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Format: PDF / Zip. (2002 , 2nd ed., 528c.)

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TABLE OF CONTENTS
Introduction 7.
Chapter 1. Basics of accounting accounting 11
1.1. Management account as an element information system Organizations. Prerequisites for the emergence of management accounting in the Russian Federation 11
1.2. The concept of accounting management accounting, its subject. The impact of the organizational structure of the enterprise to build a management accounting system 16
1.3. Objects, methods, principles and model of accounting management accounting. His place in the Entrepreneurial Management System 27
1.4. Characteristics of information provided by accounting management accounting. Its storage conditions 41
1.5. Interaction of financial and managerial accounting 44
1.6. Accountant-Analytics Analysis Functions 50
1.7. Legislative Fundamentals of Accounting 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 to determine the cost, estimates of the cost of stocks and profit obtained 60
2.2.2. Classification costs for decision making and planning 66
2.2.3. Cost classification for monitoring and regulating the activities of responsibility centers 84
2.3. Organization of accounting costs 84
2.3.1. Formation of the working plan of accounts 85
2.3.2. Grouping and cost distribution 89
Control questions and tasks 98
Tests 98.
Chapter 3. Calculation 101
3.1. Product price: its composition and types 101
3.2. The role of costing the cost of production in the management of production 104
3.3. Calculation principles, its object and methods 107
3.4. Poprocessive, searched, forgative and functional cost calculation methods 111
3.4.1. Poprocession method 111.
3.4.2. Several method 116.
3.4.3. Bounded method 130.
3.4.4. Accounting costs for functions (ABC method) 149
3.5. Calculation of full and industrial cost 166
3.5.1. Accounting for direct costs in the cost of production (works, services) 166
3.5.2. Accounting for indirect expenses in the cost of production (works, services) 174
3.5.3. Calculation of production cost 190
3.6. Calculation of the cost of PO variable expenses 195
3.7. Actual and regulatory methods for accounting costs and calculation 209
3.7.1. The method of accounting for actual costs and calculation of actual cost 209
3.7.2. Regulatory method for accounting costs and calculation cost of production of products 211
3.7.3. System "Standard Co." as a continuation of the regulatory method of accounting for costs 218
Control questions and tasks 244
Tests 245.
Chapter 4. Adoption of management decisions 248
4.1. Analysis of break-even production 249
4.2. Planning the range of products (goods) to be implemented 258
4.3. Taking pricing decisions 266
4.4. Determination of 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. Financial decisions 307
Control questions and tasks 323
Tests 324.
Chapter 5. Budgeting and Cost Control 327
5.1. Planning in the accounting accounting system 327
5.1.1. General Budget trade organization 330
5.1.2. General budget production enterprise 332
5.2. Control and analysis of enterprise activities 352
5.3. Budgeting and control of responsibility centers 362
Control questions and tasks 375
Tests 375.
Chapter 6. Organization of Accounting Accounting 377
6.1. Possible Options for organizing management accounting: autonomous and integrated systems 377
6.2. Record system economic operations In the accounts of management and financial accounting 388
6.2.1. Application of an integrated accounting system in the trade organization 388
6.2.2. Application of an integrated accounting system on industrial enterprise 392
Control questions and tasks 395
Tests 395.
Chapter 7. Segmentation reporting of the organization 397
7.1. Essence, value and rules for constructing segmental reporting 397
7.1.1. Rules for building reporting on segments for external users 399
7.1.2. Conditions and principles for building internal segmental reporting 410
7.2. Segmental statements as a basis for assessing the activities of responsibility centers 424
7.2.1. Approaches of financial and managerial accounting for business efficiency assessment 424
7.2.2. Financial criteria for assessing the activities of the responsibility centers 429
7.2.3. Non-financial criteria for assessing the activities of responsibility centers 446
7.3. The procedure for constructing and the possibility of applying segmental reporting information in the organization 452
7.3.1. Analysis of the effectiveness of the existing organizational structure of the enterprise 452
7.3.2. Tasks and stages of constructing a system of segmental statements of the organization 458
7.3.3. Budgeting and evaluation of the actual results of the activities of the 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 of transfer pricing in russian organizations 484
8.2.1. Industrial activities 484
8.2.2. Banking 494
8.2.3. Trading activities 498.
Control questions and tasks 503
Tests 504.
Answers to test questions 506
Practical work 507.
Dictionary of Terms 519.
Appendices 527.
Literature 567.