Управленческий учет на предприятии - Учебное пособие

УПРАВЛЕНЧЕСКИЙ УЧЕТ Management accounting УПРАВЛЕНЧЕСКИЙ УЧЕТ Management accounting Товма Н.А. Управленческий учет.Глава 1 Сущность, задачи и организация управленческого учета 1.5 Производственный учет и его роль в управлении 1.6 Управленческий процесс и роль бухгалтера в управленческом процессе1.1 Definition of management accounting

Management accounting - the independent direction of accounting focused on supply by registration information the administrative personnel of the organization for adoption of administrative decisions, planning, the analysis and control.

According to the Institute of Management Accountants (IMA): «Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization"s strategy».

The American Institute of Certified Public Accountants(AICPA) states that management accounting as practice extends to the following three areas: · Strategic management-advancing the role of the management accountant as a strategic partner in the organization.

· Performance management-developing the practice of business decision-making and managing the performance of the organization.

· Risk management-contributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization.

The Institute of Certified Management Accountants(ICMA), states «A management accountant applies his or her professional knowledge and skill in the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking». Management accountants therefore are seen as the «value-creators» amongst the accountants. They are much more interested in forward looking and taking decisions that will affect the future of the organization, than in the historical recording and compliance (score keeping) aspects of the profession. Management accounting knowledge and experience can therefore be obtained from varied fields and functions within an organization, such as information management, treasury, efficiency auditing, marketing, valuation, pricing, logistics, etc.

Subject of management accounting - a production activity of the organization and its structural divisions.

Object of management accounting - expense in the production sphere.

Functions of management accounting. Functions of management include: planning, control, assessment, directly organizational works, internal information communications and stimulation.

1. Planning - process of the description of options of actions which can be carried out in the future, it includes purpose statement, the formulation a task, research of solutions of tasks for achievement of a goal, a choice of options of alternative actions (basic data - estimates).

2. Control - check of implementation of plans from the head, the manager - consists of definition of a condition of object, comparison of the actual results with planned, revision of plans if they can"t be executed, identification of deviations from planned and regulations (basic data - reports).

3. The assessment - final process of the analysis of all system of decision-making during which is defined, whether was reached the goal, the reasons of deviations, planning shortcomings, a non-optimal choice of actions, discrepancy of the monitoring system to management requirements, a choice of the incorrect purpose.

4. Organizational work - creation of organizational structure of the enterprise intended for practical realization of goals, distribution of duties between performers, coordination of actions of performers on the basis of the internal information communications uniting different levels of management, establishment of communication communication channels with use of the linear and nonlinear relations.

5. Stimulation - means of motivation of participants of the production, inducing to understand the purposes and tasks of the enterprise and to make the decisions answering these purpose. In this quality estimates and performing reports on their performance act.

6. Internal information communication - exchange of information and the reporting that allows to coordinate actions of various structural divisions for performance of an ultimate goal to concretize tasks of each division for the forthcoming budgetary period, to define conditions in which each unit manager, and requirements to it adjacent production divisions will act.