Making management decisions based on management accounting data on sales costs. Making management decisions based on management accounting data Data-driven decisions

23.07.2020

In recent years, the topic of "big data" (big data) has gained popularity. But many people are unable to cope with even a small amount of data - and therefore unable to make an informed decision. From the book you will learn how to collect, classify, analyze data; use them at work recognize fraud and correctly interpret information. You need this book if you want to learn - or train your employees - to make decisions based on accurate information rather than dubious predictions. Published in Russian for the first time.

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by the LitRes company.

Getting started with data

1. What is datafication?

It's an ugly word, but a great idea: when so much of what we do can provide us with information, we can learn even more than we need to.

This word itself came into use relatively recently, but the concept that it denotes has actually been around for several decades. This concept began to take shape when the geeks of our parents' generation realized that it was possible to organize a huge amount of information about the world in data format, if only they could find a way to do it. The task of datafication was complicated by the problem of measurement: in non-digital systems, information needs to be converted into a numerical format. The digital data is already present.

This is useful because, as already mentioned, it is impossible to manage what is not measurable. Datafication is a way to incorporate the principle of measurement into your work. This is the basis of what we will be doing as we read this book.

Let me give you an example: if 30 years ago you suddenly wanted to know how many letters come into your company, you would have to assign one of the employees the boring and long job of counting all incoming correspondence. If you wanted to find out how much of this correspondence is addressed to you personally, the employee would have to sort through all the letters addressed to you and count their number daily. And if at the same time you were interested in whether you receive more letters than your colleagues, then the employee would have to sort and count correspondence for several weeks, then write a report, make a photocopy and bring it to you.

Then, if you had any changes (for example, you delegated work to a colleague), this unfortunate sorter of correspondence would have to repeat this boring work for several more weeks, prepare another report, find the first report in the catalog, staple them together and maybe even try to put together a little statistic… Why should you care?

Because you're hiring someone to do the job, and that person's time has a value (if only because they're not doing something else when they're counting emails). A lot of useful data has never been collected. Worse than that, the collection of some took so much time that by the time it was completed, this information was already outdated or turned out to be unnecessary. It was like trying to steer a boat by the waves it leaves behind.

The world has changed, but many (most of us, in fact) don't try to keep up with the times. For example, in the UK in the bodies local government still reprint a lot of documents, which, according to the results of a study conducted by the supplier company software NDL, nearly two million work hours a year are wasted. This is because a lot of information is still on paper, gathering dust in filing cabinets or being sent from company to company and constantly in need of reprinting.

Errors occur with this method of copying information. And to save time, only part of the document is reprinted, so much data is simply lost. Cabinets are mass graves for letters. No one ever reads what is in them.

In the UK, it's actually not that bad yet, but if you look at this situation on a global scale, when it comes to business and government, you can understand how much information no one else will ever know. She is lost forever. You probably have some information stored in this form, and probably some of it could be useful to you. But how do you decide what you need to know and how do you get the information you need?

Step 1: Audit your data. Make a list of all your business functions and the decisions you make. The process can be long and boring, but you won't have to do it often. One way to handle this job is to wrap your business functions in a list of problems or tasks that need to be addressed. Then list the data that you ideally need to have in order to perform these tasks well.

Step 2. Classify the data. Some of them you already have and you know where they are. There are others too, but you don't know where they are. Some data you don't have, but you can collect it. And finally, information from a category that you do not know and cannot obtain (for example, a detailed sales report of your competitor).

Step 3. Prioritize and highlight the data you need. Not all of them are equally useful. Some information is just nice to have, and some is the basis for growing your business. Obviously, the priority will be to collect important information that you do not have, but can be found. Work through the entire list. You will most likely never make it to the end, as your priorities will likely change as you work on the list.

Step 4. Build ways to get data. The goal of business datafication is not to stop making real job because you are too busy collecting information on how to do the job. Some processes can be organized quite simply: for example, install a free web analytics program to track statistics on your web pages or set up security logs. Some processes are carried out in a semi-automated manner, for example, it can sometimes be effective if one of the employees prepares a small weekly report. An easy way to dataficate a business is to stop working with a bank on paper. Synchronize your accounting software with your bank's online system and at least your VAT returns will go faster and with fewer errors.

Step 5: Decide where to store your data. Often this is not given due attention. Secure data exchange is as important as being able to find information. Some companies stumble on this final step. According to Harris Interactive, 92% of people continue to send information as an attachment in their e-mail messages the old fashioned way. This greatly increases the likelihood of sending the wrong document, losing a letter in a large amount of incoming correspondence, or leaking information if you accidentally forget your phone in a taxi. A more reliable option is to use secure sharing options like DropBox or Google Drive, or use a cloud storage app so you have one source of information.

Later in this part, we will look at some data that is relatively easy to obtain. You may have different needs. However, if you need some inspiration, go to the filing cabinet or inbox set closest to you, find some data, and think about how to get the same digitally.

You can learn a lot just by analyzing the statistics for your company.

The good news is that almost everything we do today can be counted, whether it is an activity or its results.

Knowing how to count is the first step to saving money. A simple example: how much do you spend on software? Cap Gemini conducted a survey among CIOs about how much money their organizations spend on purchasing and installing software. Only 37% of respondents were sure that almost all the software installed in the company is necessary for doing business. Three-quarters of respondents believed that 20% of applications duplicate each other's functions, and 57% admitted that it was time to remove a fifth of all software installed in the company from computers.

There are programs that can make a list of all the software used in your business. Analyze how much you spend on acquiring licenses, and it will not be so difficult for you to save money by getting rid of the excess.

Two conclusions can be drawn from this exercise. First, you don't have to be a statistical expert to do this. You just need to analyze what you have and calculate how much it costs you. The analysis process can take up to several hours, but this time will be more than paid off if you subsequently spend less money maintaining less software. Second, the numbers don't make decisions for you, although they become the basis for making decisions. You still need to carefully weigh all the pros and cons, just now you know exactly what they are.

Imagine that you have three e-mail readers. At first glance, buying all three would be a waste of money. However, if your employees have difficulty adapting to change and have their own arsenal of effective methods work, as they have studied their software well (or, for example, use mobile applications), then your savings may not be justified. It is more difficult to measure this, but one can potentially try to estimate the pros and cons in terms of money. It all depends on the specific circumstances, so there is no one right decision on how to proceed.

Many have never wondered which pages on your site are the most visited, although Google Analytics (or other tools you may have at your disposal) is free to use. With this tool, you can find out which sections of your site are never viewed, which products are searched for by page visitors, or from which other resources users come to you. This collection of information can be very useful, although it rarely takes more than an hour. Perhaps the problem is that we call it "analytics", which sounds much more serious and more complicated than "the ability to count." Actually, it's not more difficult.

After you yourself have done this once, delegate the task of regularly collecting statistical information to one of the employees, and synchronize decision-making with the receipt of data from these reports. For example, you should receive a quarterly report on the number of visitors to different pages of the site on the day before the meeting with the site developer. Or once a year, receive a report on software licenses a month before the date of their renewal.

Another rich source of information is management accounting. Unfortunately, according to the Certified Institute of Management Accountants (CIMA) and Loughborough University, 45% of SMBs do not maintain regular management accounts, that is, they do not record how much they spend, earn, and how this trend changes compared to the past. year. SKS, which commissioned this survey, points out that "without it, the organization is left to rely on gut instinct and bank balance to make important decisions."

SKS has its own interest, as it operates in the field management accounting. There are at least two obvious reasons why small businesses do not prepare management accounts. They don't have time for this and/or find it difficult to find information. At the same time, even basic cloud software for accounting, such as Freshbooks or Xero, will do this for you thanks to the synchronization with bank accounts and automatically prepare desired reports. This is the gift of datafication: if you want to know if you are in your target audience Whether you've sold more online than you did last year, or whether just a few products really bring you the lion's share of your profits, everything has already been calculated for you.

How to implement this principle in active use? The easiest way is to hold regular meetings on the aspects you are analyzing and designate a responsible person to prepare a short presentation with up-to-date data for each meeting. If the meeting topics are simple, specific questions (like “What do we spend the most money on?” or “What do customers complain about most?”) and they are short – a few numbers, a quick discussion, and a couple of tasks to complete – then these working meetings will not become a heavy burden for everyone.

3. Time is money

In business, it can be extremely useful to analyze how long an activity takes and how much it costs (unless, of course, the analysis itself requires a significant amount of time).

There are very specific irritants at work that we deal with on a daily basis, but never try to get rid of them - partly because we do not count how much time they take from us. Atlassian has put together an infographic on how we spend our time at work, with the optimistic title: You waste a lot of time at work. (A link to this infographic can be found in the additional resources section. Note that there is no separate item for “time spent viewing infographics.”) The authors’ main finding is that 60% or less of all work time is spent on productive work during the day. 80% of the reasons why activities were interrupted were absolutely insignificant, 47% of respondents consider work to be the most waste of time, 39% of respondents reported that they fell asleep at work meetings.

If you've ever dozed off in meetings, this infographic seems to explain a few things about your life. (One of my colleagues actually dozed off at a meeting that was held in the office of another company. He woke up when he heard the interlocutor to whom he came to meet say to him: "Obviously, you are very tired ...") You can even forward this infographic colleagues with the words “Something needs to be done about this” or with the firm intention of changing something in the way you work. But we all know that this is unlikely to lead to anything. You need to dataficate how you allocate your time.

End of introductory segment.

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This is an introductory fragment of the book Data-Driven Management. How to Interpret Numbers and Make Good Business Decisions (Tim Phillips, 2016) provided by our book partner -

One of the important tasks of accounting management accounting is the collection and synthesis of information useful for making the right decisions by managers and top management of the enterprise. management decisions.

The decision-making process begins with the definition of the goals and objectives of the enterprise. Ultimately, the selection of initial management information and the chosen solution algorithm depend on this. Accounting management accounting has a whole arsenal of techniques and methods that allow you to process and summarize the source information.

Making a management decisionsuggests comparative evaluation a number of alternative options and the choice of the optimal one, best suited to the goals of the enterprise.

Management decision cycle consists of several stages:

I - definition of goals and objectives;

II - consideration of alternative courses of action;

III - analysis of the impact of each of the alternative options on business transactions (negative and positive aspects each option to determine the practical effect of them);

IV - choosing the best course of action from alternative options (decision making) or "cost-benefit analysis";

V - implementation of the selected option;

VI - analysis of the consequences of decisions (feedback).

Any decision must be economically justified, and this requires high-quality and objective initial information. It is in management accounting that the information necessary for making many management decisions is formed. To make many management decisions, first of all, it is necessary to have information about the costs of all alternative options, and we are talking about the costs of the future period. In some cases, in the calculations it is necessary to take into account the lost profits of the enterprise.

Management decisions, depending on the time period, can be divided into short-term (operational) and long-term (perspective).

Main short-term management decisions made on the basis of management accounting information are:

Determination of the break-even point;

Planning the range of products (goods) to be sold;

Determining the structure of output, taking into account the limiting factor;

Refusal or attraction of additional orders;

Making decisions on pricing;

Deciding whether to produce or buy.

Management decisions prospective, those. having long-term strategic importance, taken on the basis of management accounting information, these are decisions:

About investments;

On business restructuring;

On the expediency of mastering new types of products.

The difference between short-term and long-term solutions is time, i.e. the period from the moment of investment of funds to the moment of receipt of profit. Short-term decisions are made for a relatively short period of time. Long-term decisions, and these include investment ones, are characterized by a long payback period. Therefore, an organization's investment decisions should be based on economic calculations

The process of making managerial decisions and their types.

The decision as a process is characterized by the fact that it, flowing in time, is carried out in several stages. In this regard, it is appropriate to talk about the stages of preparation, adoption and implementation of decisions. The decision-making stage can be interpreted as an act of choice carried out by an individual or group decision-maker with the help of certain rules.

The decision as a result of the choice is a prescription for action (work plan, project version, etc.).

The decision is one of the types of mental activity and a manifestation of the human will. It is characterized by the following features:

- the ability to choose from a set of alternative options: if there are no alternatives, then there is no choice and, therefore, there is no solution;

- the presence of a goal: an aimless choice is not considered as a decision;

- the need for a volitional act of the leader when choosing a decision, since the subject of decision-making forms it through the struggle of motives and opinions.

Management decisions can be justified, made on the basis of economic analysis and multivariate calculation, and intuitive, which, although they save time, contain the probability of errors and uncertainty.

The decision itself is a compromise. Decisions must weigh judgments of value, which include consideration of economic factors, technical feasibility and scientific necessity, as well as social and purely human factors. To make the “right” decision means to choose such an alternative from among the possible ones in which, taking into account all these various factors, the overall value will be optimized.

However, most often when making decisions, both quantitative and qualitative factors are taken into account, which should be considered simultaneously. There is an opinion that making decisions on the merits is an art. This belief is firmly rooted in the minds of many people involved in the administrative and government controlled. However, the advent of computing technology and advances in the development of scientific methods of decision making have led to a change in these views. Previously, it was believed that decision-making is entirely qualitative and subjective. At present, quantitative methods are being intensively introduced in this area.

Decisions made should be based on reliable, current and predictable information, analysis of all facts that influence decisions, taking into account the foreseeing of its possible consequences.

Managers are obliged to constantly and comprehensively study incoming information in order to prepare and make management decisions based on it, which must be coordinated at all levels of the intra-company hierarchical management pyramid.

Decision-making procedure

In order to make an effective management decision, a manager needs not only to have a wealth of experience, but also to apply skillfully enough in practice:

Management decision methodology;

Methods for developing management decisions;

Organization of the development of a management decision;

Assessment of the quality of management decisions.

Let's try to briefly consider the manager's toolkit, which is typical for the sphere of decision-making.

Management decision methodology is a logical organization of activities for the development of a management decision, including the formulation of a management goal, the choice of methods for developing solutions, criteria for evaluating options, drawing up logical schemes for performing operations.

Methods for developing management decisions include methods and techniques for performing the operations necessary in the development of managerial decisions. These include ways of analyzing, processing information, choosing options for action, etc.

Organization of the development of a management decision involves streamlining the activities of individual departments and individual employees in the process of developing a solution. The organization is carried out by means of regulations, standards, organizational requirements, instructions, responsibility.

Management decision development technology- a variant of the sequence of operations for developing a solution, selected according to the criteria for the rationality of their implementation, the use of special equipment, the qualifications of personnel, and the specific conditions for performing work.

The quality of the management decision - a set of properties possessed by a managerial solution that, to one degree or another, meet the needs of a successful problem resolution. For example, timeliness, targeting, specificity.

The object of making a management decision - multifaceted activity of the enterprise, regardless of its form of ownership. In particular, the following activities are subject to decision-making:

Technical development;

Organization of main and auxiliary production;

Marketing activities;

Economic and financial development;

Organization wages and awards;

social development;

Control;

Accounting activities;

Staffing;

Other activities.

The correctness and effectiveness of the decision made is largely determined by the quality of economic, organizational, social and other types of information. Conventionally, all types of information that are used in making a decision can be divided into:

For incoming and outgoing;

processed and unprocessed;

Text and graphics;

constant and variable;

Normative, analytical, statistical;

primary and secondary;

Directive, distributive, reporting.

Introduction

Decision-making in an enterprise is always a choice between options for action with different forecasts of results. Current management decisions are rarely so global that valuable information for them can be obtained from the final figures of financial statements that reflect the state of the company as a whole. The management accounting system is, first of all, the working tool of the manager and only then - the accountant.

Management accounting, as a rule, contains additional data on all operations necessary for the effective management of the enterprise. This allows you to quickly analyze certain aspects of the enterprise for making management decisions. A simple operational and formalized system for evaluating the actions of the management staff (which is the management accounting system) allows the owners to understand what is happening in their enterprise and participate in monitoring its activities without a huge investment of time and effort.

Relevance of the topic term paper is due to the fact that modern conditions when enterprises independently make and implement management decisions, bear the most important economic and legal responsibility for the results economic activity, the importance of using management accounting data in making management decisions is objectively increasing.

Theoretical Foundations for Making Management Decisions Based on Management Accounting and Reporting Data

Management accounting as a subsystem of information exchange in the structure of enterprise management

One of the important tasks of management accounting is the collection and synthesis of information useful for making correct management decisions by managers and top management of the enterprise.

Management decision-is the result of analysis, forecasting, economic justification and choice of alternatives.

The managerial decision, on the one hand, precedes the managerial impact, on the other hand, it acts as a process that includes certain stages.

Decision making is the process of choosing a course of action from 2 or more alternatives in order to achieve a given goal.

The process of making and implementing a management decision includes the following steps:

1. Adoption (preparation) of a management decision.

Identification of the problem, setting goals and objectives.

Seeking information about alternative courses of action.

Data processing.

Choosing an alternative course of action from alternative options.

2. Implementation of the adopted decision.

Implementation of the selected option.

3. Control and regulation.

Monitoring the implementation of the solution and the results obtained.

Comparison of received and planned results.

Correction of actions aimed at bringing the actual results in line with the planned model.

4. Collection of information for subsequent decisions.

The following tasks are solved on the basis of management accounting information:

1) operational tasks:

Determination of the break-even point;

Refusal or attraction of additional orders;

Planning the range of products (goods) to be sold;

Determining the structure of products, taking into account the limiting factor;

Making decisions on pricing;

Making decisions to reduce costs;

Making decisions on inventory and materials management;

Decisions to terminate the activities of a non-profitable segment;

The decision to buy or produce ourselves;

2) tasks of a long-term nature that are of long-term strategic importance:

Equipment upgrade decisions;

About investments;

On business restructuring;

On the expediency of mastering new types of products.

The solution to such problems involves a long-term distraction own funds from circulation (immobilization current assets), in some cases requires a long-term attraction of borrowed resources, and therefore deserves special attention. An enterprise should finance an investment project only if the income from it exceeds the income from investing free funds in securities traded on the stock market.

On the modern enterprise management is a very common activity. The management system affects the management object through common functions, the interconnection and interaction of which forms a closed cycle (Fig. 1.1).

Rice. 1.1 Management accounting and management decision making

The control process is implemented in the form of a certain sequence of decisions, the effectiveness of which can only be verified on the basis of obtaining information about intermediate and final results that reliably and timely reflect the state and behavior of the controlled parameters. Such information is provided by the accounting system, which identifies and systematizes data on the economic activity of the enterprise. The part of the accounting system that provides management information needs is called management accounting. Management accounting is the information basis for making management decisions within the enterprise, both operational and current, and prospective.

Having defined management accounting as a subsystem of accounting that participates in information exchange and is intended for making management decisions, we can say that we are talking, first of all, about information of a financial nature. Therefore, the management accounting system can be considered part of the overall financial management system of the enterprise. Management accounting should be organized meaningfully as a set of methods and procedures for managing information, and organizationally - as a separate part. financial service enterprises.

The functions of the financial management system can be divided into two areas:

a set of monetary and financial actions;

a set of accounting and control actions.

Currently, two options for the relationship between management and financial accounting are used:

integrated accounting system;

autonomous accounting system.

Thus, management accounting helps to implement effective information exchange, primarily by building an internal control system.

One of the important tasks of management accounting is the collection and synthesis of information useful for making correct management decisions by managers and top management of the enterprise.

Making a management decisioninvolves a comparative assessment of a number of alternative options and the choice of the optimal one, best suited to the goals of the enterprise.

Management decision cycle consists of several stages:

I - definition of goals and objectives;

II - consideration of alternative courses of action;

III - analysis of the impact of each of the alternative options on business transactions (negative and positive aspects of each option are identified to determine the practical effect of them);

IV - choosing the best course of action from alternative options (decision making) or "cost-benefit analysis";

V - implementation of the selected option;

VI - analysis of the consequences of decisions (feedback).

Management decisions, depending on the time period, can be divided into short-term (operational) and long-term (perspective).

Main short-term management decisions made on the basis of management accounting information are:

Determination of the break-even point;

Planning the range of products (goods) to be sold;

Determining the structure of output, taking into account the limiting factor;

Refusal or attraction of additional orders;

Making decisions on pricing;

Deciding whether to produce or buy.

Management decisions prospective, those. having long-term strategic importance, taken on the basis of management accounting information, these are decisions:

About investments;

On business restructuring;

On the expediency of mastering new types of products.

The difference between short-term and long-term solutions is time, i.e. the period from the moment of investment of funds to the moment of receipt of profit. Short-term decisions are made for a relatively short period of time. Long-term decisions, and these include investment ones, are characterized by a long payback period. Therefore, the organization's investment decisions should be based on economic calculations.

Introduction

1. Theoretical foundations for making management decisions based on management accounting and reporting data

1.1 Management accounting as a subsystem of information exchange in the structure of enterprise management

1.2 Classification of management decisions

1.3 Collection and processing of information for making managerial decisions

2. The use of management accounting data in making management decisions at Klaxon LLC

2.1 Brief description of the organization Klaxon LLC

2.2 Types and characteristics of management reporting forms in Klaxon LLC

2.3 CVP - analysis as a basis for making managerial decisions in Klaxon LLC

3. Suggestions for improving the efficiency of management workflow

Conclusion

Bibliography

Introduction

The relevance of the topic of the course work is due to the fact that in modern conditions, when enterprises independently make and implement management decisions, bear the most important economic and legal responsibility for the results of economic activity, the importance of using management accounting data in making management decisions objectively increases.

The purpose of the work is to trace the process of making managerial decisions on the basis of data from management accounting.

Objectives of the course work:

Consider management accounting as a subsystem of information exchange in the structure of enterprise management;

Give a classification of management decisions;

Describe the methodology for collecting and processing information for making management decisions;

Give types and characterize the forms of management reporting in Klaxon LLC;

Consider CVP - analysis as the basis for making management decisions in Klaxon LLC

Make proposals to improve the efficiency of management workflow.

The subject of writing a term paper is the data of accounting management accounting and reporting. The object of consideration is Klaxon LLC.

In the course of writing the work was used various literature, such as textbooks, educational, teaching and practical aids, collections, laws, regulations and other materials necessary for writing this course work.

The work uses methods of accounting and management accounting, systemic and comparative analysis of economic processes and phenomena.

1. Theoretical foundations for making management decisions based on management accounting and reporting data

1.1 Management accounting as a subsystem of information exchange in the structure of enterprise management

In a modern enterprise, management is a very common activity. The management system affects the management object through common functions, the interconnection and interaction of which forms a closed cycle (Fig. 1).

Rice. 1. Management accounting and management decision making

The control process is implemented in the form of a certain sequence of decisions, the effectiveness of which can only be verified on the basis of obtaining information about intermediate and final results that reliably and timely reflect the state and behavior of the controlled parameters. Such information is provided by the accounting system, which identifies and systematizes data on the economic activity of the enterprise. The part of the accounting system that provides management information needs is called management accounting. Management accounting is the information basis for making management decisions within an enterprise, both operational and current, and prospective.

The functions of the financial management system can be divided into two areas:

a set of monetary and financial actions;
a set of accounting and control actions.

Currently, two options for the relationship between management and financial accounting are used:

integrated accounting system;
offline accounting system.

Thus, management accounting helps to carry out effective information exchange, primarily by building an internal control system.

1.2 Classification of management decisions

One of the important tasks of management accounting is the collection and synthesis of information useful for the enterprise by managers and top management of the enterprise to make correct management decisions.

At present, the decisions made by management on the development and organization of production and marketing of products are largely intuitive and are not supported by appropriate calculations based on management accounting information. At best, the absence of such calculations is compensated by the rich production and organizational experience of the enterprise's managers.

The decision-making process begins with the definition of the goals and objectives of the enterprise. This ultimately determines the selection of initial management information and the chosen solution algorithm. Accounting management accounting has a whole arsenal of techniques and methods that allow you to process and summarize the source information.

In practice, decision-making involves a comparative assessment of a number of alternative options and the choice of the optimal one that best meets the goals of the enterprise. To do this, first of all, it is necessary to have information about the costs of all alternative options, and we are talking about the costs of the future period. In some cases, in the calculations it is necessary to take into account the lost profits of the enterprise.

On the basis of management accounting information, the following are solved:

operational tasks;

determination of the break-even point;
planning the range of products (goods) to be sold;
determination of the structure of output, taking into account the limiting factor;
refusal or attraction of additional orders;
making decisions on pricing (it is of particular importance for enterprises in a competitive environment);

tasks of a prospective nature, i.e. of long-term strategic importance:
- about investments;
- on business restructuring;
- on the feasibility of developing new types of products.

The solution of such problems involves the long-term diversion of own funds from circulation (immobilization of current assets), in some cases it requires a long-term attraction of borrowed resources, and therefore deserves special attention. An enterprise must finance a capital investment project in the event that the income from it exceeds the income from investing its own funds in securities traded on the stock market. Techniques and methods of accounting management accounting allow you to give the right recommendations when solving this kind of problems. Management decisions can be classified based on various classification criteria (Table 1). When considering this classification, it should be borne in mind that, like any classification, the above classification of management decisions uses partially intersecting, sometimes ambiguously defined classification features. For example, it is difficult to draw a clear distinction between creative and rational managerial decisions, while making the latter, of course, there are elements of creativity. The same can be said about programmable and formalizable solutions, creative and unique solutions, and so on. Real managerial decisions can simultaneously refer to different types of decisions.

Table 1. Classification of management decisions

Classification sign	Type of management decision
	Social, economic, technical, political, military, etc.
	Decisions regarding finance, production, supply, personnel, marketing, etc.
3. Decision makers	Individual group
4. Managerial situation	Decision making as a process Decision making as a choice
5. Degree of uncertainty (completeness of information)	Decisions under certainty, Decisions under risk (probabilistic certainty), Decisions under uncertainty (partial or complete)
	Solving external problems Solving internal problems
7. Number of targets	Single Purpose, Multi Purpose
8. Degree of coverage and impact (duration)	Strategic (long-term), Tactical (medium-term), Operational (current)
9. Possibility of programming	Programmable, Non-programmable
10. Possibility of formalization	Fully formalized, Partially formalized, Non-formalizable
11. Mandatory performance
12. Importance	important, unimportant
13. Management level	State, Regional, Solutions at the level of individual organizations, Solutions within organizations
14. Level of creativity	Routine, Creative
15. Degree of repeatability	Periodically recurring, Non-periodic, Unique
16. Control functions	Planned, Organizational, Motivational, Control
	Written, Oral, On electronic media
18. Urgency	Urgent, Non-urgent
19. Approach to decision making	Intuitive, Judgment-based, Rational
20. The term for which the decision is made	Short-term, Long-term

Let us comment on some less clear positions in the above classification, primarily from the point of view of managerial decisions.

External decisions relate to the choice of alternatives aimed at realizing the goals of establishing business relations with legal and individuals, which are part of external environment organizations. The ability to execute such decisions is mainly determined by external factors, assessments and judgments.

An example of such decisions is the choice of a partner bank, construction organization, reseller, etc.

In the field of management, most decisions belong to the category of internal decisions, that is, decisions whose implementation, within the framework of available resources, is determined by internal organizational factors.

On the basis of the number of goals, single-purpose and multi-purpose (complex) solutions are distinguished. If the goals are described formally, in the form of objective functions, then single-objective solutions are called single-criteria, and multi-objective - multi-criteria. Real management decisions, as a rule, are multi-purpose. Integrated solutions are simultaneously aimed at achieving social, economic, production and other goals. Usually, one general (general) goal is detailed into several subgoals, building a tree of goals. As a rule, different goals compete with each other. This is explained by the fact that the resources at the disposal of society, regions, individual organizations are always limited. Resources aimed at achieving the goal, say, increasing the output of a certain product, cannot be simultaneously allocated to the development of other areas of activity. In this case, when choosing solutions, the problem of reconciling conflicting goals arises. This involves finding a certain balance in the distribution of resources between these goals. This division is revealed in more detail when management decisions are divided into long-term and short-term.

Strategic decisions are primarily related to the development of strategic documents (concepts, plans, targeted programs). Such decisions are focused on a fairly long-term perspective (at least 3-5 years).

Tactical decisions are aimed at detailing strategic decisions over a relatively short (medium-term and shorter) time interval in terms of choosing ways and methods for implementing strategic decisions. Sometimes they are called strategic decisions for this time interval. If strategic decisions are made by top management, then tactical decisions are made mainly by middle managers.

Operational decisions directly affect the process of implementing strategic and tactical decisions. Operational decisions determine the content of the current activities of the organization, underlie operational calendar plans and actions for their implementation. Sometimes operational decisions take on the character of urgent decisions. Hiring and firing decisions, conducting advertising campaign, price changes and many others can be operational in nature, their adoption is often conditioned by changes in external and internal conditions, the progress of the plans.

Tactical and operational decisions can be safely attributed to short-term management decisions, which are distinguished as subspecies in the course of consideration of the discipline of accounting management accounting.

Programmable solutions are aimed at solving highly structured, as a rule, standard problems. They are the result of the implementation of certain steps or actions. As a rule, the number of possible alternatives is limited, and based on past experience, a proven decision algorithm is used. Programmed decisions may include certain types of routine decisions. If, when making programmed decisions, mathematical methods, then they can also be classified as formalized solutions.

Non-programmed decisions are made in situations that are new to a certain extent, poorly structured, and involve taking into account unknown factors. For such decisions, it is almost impossible to draw up a specific sequence of necessary steps for making a decision. Such solutions may contain quite a lot of solutions. They are difficult to formalize. These solutions include creative, unique solutions. Short-term solutions are also usually non-programmable.

Decision making can be carried out both formally and informally. In the first case, we are talking about solutions to highly structured problems based on fairly clear algorithms, when formal means are used to justify the solutions under consideration - mathematical methods and Computer Engineering(at a minimum, simple arithmetic calculations, for example, scheduling nurses to work, based on the task of ensuring the necessary ratio between them and the number of patients). In the second case, decisions are chosen mainly on the basis of the thinking of the manager and specialists, that is, in an informal way. Partially formalized decisions reflect the actual practice of making managerial decisions to a greater extent. For example, mathematical methods are used to process data of heuristic origin.

Routine decisions practically do not involve the use of the creative potential of the leader, the use of special methods for justifying decisions. An example of such decisions are decisions on hiring and firing, the justification of which is guided by clear laws and rules, criteria that characterize the compliance of candidates with certain requirements (meaning an objective approach to making these decisions). Another example is the decisions of scientific and technical, scientific and other councils, legislative bodies and the like, where decision-making is determined by clear regulations (say, a simple or absolute majority of votes, the concept of a quorum). (The process of generating alternatives to a solution, which can be creative, is not covered here.) Many of these solutions are standard.

Creative solutions are based on non-traditional approaches, innovations, on the ability to take a non-standard look at the problem that has arisen. For such decisions, all available alternatives are usually not known in advance; it is impossible to use previous experience. A creative approach is used when choosing directions for the development of an organization, developing strategic plans, various integrated programs, making unique decisions.

Periodic repetitive solutions are characterized by a certain recurrence. An example of such decisions are hiring and firing decisions, if considered from the point of view of this classification criterion.

Non-periodic decisions include many decisions taken on individual problems irregularly, as these problems arise. These problems may recur. For example, the problems of improving quality, labor productivity, of course, if they are not permanent problems.

Unique solutions involve solving fateful, unique problems that appear very rarely, when solutions are not known in advance and much effort must be made to identify and evaluate them. Such decisions include the choice of new directions for the development of the enterprise. For example, Henry Ford's decision to switch to serial production of cars; by the president of a Japanese company about the transition to the production of underwear and clothing using nylon, a material that then existed only in the laboratory of scientists. Practice shows that not all such decisions are creative, rational; they can also be accepted on an intuitive basis.

Urgent decisions (management instructions requiring immediate action, decisions in emergency situations) are taken in conditions of severe time pressure, when it is not possible to use a wide arsenal of decision-making methods. However, even for such decisions, it is possible to develop certain recommendations for their adoption, which will be discussed in one of the articles in this series. Non-urgent decisions involve the use of the entire arsenal of decision-making methods.

A purely intuitive decision is a choice made only on the basis of a feeling that it is correct. When making a decision, the leader does not use certain methods, does not consciously evaluate the options for decisions. The intuitive decision is based on the so-called sixth sense or insight.

When a leader makes a decision based on past experience, projecting past decisions on the decision-making situation at the moment, using the method of analogy, precedent, using common sense, then such decisions are called decisions based on judgments. The logic of such decisions is not obvious. Excessive orientation of the manager to the previous experience, at times, leads to the adoption of traditional decisions, to the exclusion from consideration of new alternatives.

Rational decisions are made based on the strict logic of the decision-making process, based on the use of scientific methods.

Long-term decisions - are considered from the point of view of the discipline of accounting management accounting and they are characterized by the fact that they determine the activities of the organization for the long term, determine overall strategy enterprise activities for the future. Such decisions include decisions on capital investments, on business restructuring, on the advisability of developing new types of products.

Short-term decisions - are of an operational nature and solve issues related to determining the break-even point in the organization, planning the product range, refusing or attracting additional orders, determining the structure of products, taking into account the limiting factor, making decisions on pricing.

The classification of decision types according to the listed criteria leads to various combinations of decision types. For example, some particular decision can be classified as decision under uncertainty, strategic, planned, group and multi-purpose. Other combinations are also possible. Thus, the type of decision determines the choice of a rational technology for its adoption.

1.3 Collection and processing of information for making managerial decisions

The existing approach to collecting information for making management decisions, implemented in many enterprises, is of a “functional” nature and is understood accordingly as a function of the information environment, i.e. there are databases of internal and external information that the functional services have collected and sometimes use to make decisions. So, for example, the sales department of an enterprise collects information about contacts with customers, about transactions and services; the marketing service prepares reviews of market trends and changes in consumer tastes; technical department and investment collects information on new production ideas and prepares data and calculations for investment projects; production workers collect information about the possibilities of updating production and improving products; the information service prepares reviews of new software and information equipment; Human Resources and Social Services keeps track of changes in the composition of the workforce and in employment opportunities. What are the disadvantages this approach in addition to the fact that in the enterprise strategic thinking is closed by the boundaries of these isolated databases, which use certain groups of employees to generate proposals for the direction of the company and develop strategies that lead to success. First, these databases reflect a functional approach to the activities of the enterprise, rather than a broad managerial understanding of the business. Secondly, the interpretation of the collected data is influenced by prejudices and prohibitions, shackled by patterns of ideas about the previous success factors. Thirdly, planning services specialists, financial support, marketing, information and other technical services continue to act solely as recipients and custodians of the information.

Thus, the entire enterprise information activity is aimed at one-sided and narrow service of the organization's management and is rarely used for information support of other levels of management in order to prepare optimal management decisions in general. The information scheme is shown in Figure 4.

1 - management of the organization, 2-6 - divisions of the organization

Rice. 4. Existing organization scheme information flows

For the organization of modern business activities, such a reorganization of information flows is necessary, which ensures information sufficiency and clarity in mutual communication. information support individual departments in order to develop an optimal solution for the company. But the organization is information system at the present level is possible only on the basis of the creation of modern management accounting, the system and tasks of which are outlined below.

The tasks solved when creating a system for preparing information for making managerial decisions are reflected in management accounting. The enterprise is faced with the task of organizing such accounting.

By management accounting, we mean a system for identifying, collecting and aggregating accounting data aimed at solving a specific management problem.

It should be noted that there are different approaches to the definition of the concept of "management accounting". The Russian term "Managerial accounting" goes back to the English term "Managerial accounting" and its European counterpart: "controlling". These two terms are not completely equivalent and reflect two approaches to understanding the term "management accounting", which can be characterized as follows:

the first considers management accounting as a system for collecting and interpreting information on costs, costs and production costs, which is closer to the term "controlling", while more attention is paid to the regulatory nature of such information and its significance for obtaining "external reporting" of the enterprise. By the way, it is no coincidence that the term controlling is the same root as the word "control", which emphasizes the connection between accounting and management. Simplistically, we can assume that this is an extended accounting system for the purpose of monitoring the activities of an enterprise.
the second approach proceeds from the fact that the main task of any accounting activity is to provide the management personnel of the enterprise with timely and complete information for making management decisions, and that there is a “system-dependent” nature of accounting activity, that is, a close, or rather inextricable connection between accounting technologies and company management technologies in general and/or parts thereof. This approach corresponds to the concept of "Managerial accounting", which can be translated by the following phrase "organization of accounting based on the needs of management." With this approach, the concept of "management accounting" includes not only a system for collecting and analyzing information about the costs of an enterprise, but also a budget management system (that is, planning) and a system for evaluating the performance of units, that is, more managerial than accounting technologies. There is also a narrower interpretation of this concept, in which "Managerial accounting" means the formation of special reports from available accounting data for the purposes of decision support. In this case, it must be understood that these reports can be obtained only if the relevant information is available in the accounting registers. It is believed that the accounting system used (western) is designed in such a way that it is possible to obtain such reports, below we will return to the question of how, in our opinion, any accounting system (including accounting) should be arranged for this. point of view of obtaining correct information.

Both in the first and in the second case, it can be stated that in the modern development of Western sources of the term “management accounting”, the center of gravity is more and more transferred to the word “management”, which is due to the fact that the methodology and technology of organizing accounting is becoming more and more more determined precisely by the management task facing the enterprise. At the same time, it is useful to remember that the actual accounting and analysis of costs in order to reduce and optimize them is the simplest and most obvious form of organizing the management of a commercial structure. However, when solving this problem, it is not enough to be guided only by the requirements of financial or tax optimization of activities to determine the forms and methods of accounting, but it is also necessary to take into account the requirements of the technology of the main activity, which, as a rule, seriously affect final result. In particular, for example, the standard requirements do not take into account the need to register the time of issuing documents for the release of goods. At the same time, a time analysis of the activities of the sales department can significantly reduce costs by optimizing the number of personnel, taking into account seasonality, or increase shipments by introducing shifts. Or, for example, the management and operational analysis of the "liquidity" of receivables and payables is a very effective means of improving overall financial results. But to conduct such an analysis, it is necessary to introduce detailed accounting registers, in particular, to have a "through" accounting and analysis of creditors and debtors.

Thus, due to the need to change accounting information for management purposes, “regulatory or tax” accounting is quite naturally replaced by management accounting, which in reality has always existed. Moreover, the method of its use exactly corresponded to the method of using “management accounting” data: decisions were made on the basis of the data, financial results were predicted, and then accounting was formed on the basis of these same decisions and results.

In the domestic literature, the issues of classification of management accounting systems are practically not consecrated, with the exception of some aspects of financial management accounting.

At the same time, the creation of a management accounting system at an enterprise is practically impossible without the correct classification of processes and technologies in accordance with the systematics of management accounting, which will allow developing the correct methodology for cost accounting, determining the results of the unit’s activities, and, finally, simply defining the unit’s management reporting system. AT general view the management accounting generation scheme is shown in Figure 5.

Rice. 5. Management accounting generation scheme

The figure shows that management accounting is based on three sources: business technology in general and a particular type of activity in particular; accounting policy of the enterprise and accounting rules for a specific type of activity; regulatory framework for a particular type of business.

On their basis, management accounting itself is formed, which is a system for organizing, collecting and aggregating data on a specific management task. After the completion of the process of formation of management accounting, an "external interface of management accounting" is formed, consisting of three closely interconnected systems (three components):

cost accounting (interface with finance);
performance indicators (interface with regular management);
management reports (interface with the decision-making system).

If the “sources” of management accounting are less often questioned, then the “components” are very often forgotten, being reduced to a single one: a cost accounting system, which in practice is clearly not enough for any complex business systems. At the same time, it should be noted that both performance indicators and management reports can be of a non-financial nature, reflecting the specifics of the unit's activities.

A typical example of such a report is, for example, a report on the movement of goods in a warehouse, which is designed to make decisions about the time and size of purchases, but may not contain information about prices (information about the recommended purchase prices can come from a completely different direction - for example, from the marketing department or planning and economic service, which determines it based on the recommended selling price of the finished product and the state of the market for components). Accordingly, an indicator of the activity of the warehouse service may be a certain coefficient of compliance of the level of stocks with the recommended "optimal level". The same kind of "non-financial", but, nevertheless, very important, and often defining performance indicators are available in almost all departments. Moreover, it can be argued that the principle “not everything is measured by money” is also one of the principles of business management.

Management accounting can be classified both by sources and by constituent parts, however, it is easy to see that the type of business process on which the management accounting system should be imposed can combine one and the other classification system.

It is also obvious that, depending on the sector of the economy in which the enterprise operates, its requirements for types of accounting and management will also be different.

Figure 6 (see below) presents the requirements of accounting and management in the form of a diagram, depending on the size and method of organization of the enterprise.

Rice. 6. Accounting and management requirements depending on the size and method of organization of the enterprise

The realization of the need to manage and make decisions is the dominant motivation and plays an imperative role in making a decision to create a system for preparing information for making managerial decisions.

Any social organization has its own internal movement and internal development trends, determined in general by the need for it to be prepared for the implementation of external requirements. The most rational, in our opinion, is the system of organizing information flows, shown in Figure 7, which shows the possibility of transferring information not only through the governing body, but also directly between departments.

1 - company management, 2-6 - company divisions

Rice. 7. Diagram of information flows, modified company management system

After building and describing the business processes presented in Figure 7, they move on to automation. This is due to the fact that the description of a business process does not yet mean its management. The corporate information system (CIS) of the company should provide support for continuous registration of transactions, accumulation of statistics and processing of the database of accumulated data. Using the entire array of information, managers will be able to exercise operational control over the functioning of the company's product divisions, analyze events, and, if necessary, improve business processes. For example, in the event of a violation of the order and timing of shipment of products by company divisions, a signal is sent to the sales division to test the logistics system for shipments of products, to audit the business processes “sales of products (wholesale) and (retail)”, to identify flow of the business process and their elimination .

The corporate system for collecting and processing information created in this way makes it possible to make decisions in management accounting reasonable market conditions when they are made and to implement specific control over the consequences of their implementation.

2. The use of management accounting and reporting data in making management decisions at Klaxon LLC

2.1 Brief description of the organization Klaxon LLC

Klaxon Limited Liability Company, referred to as the GREMI trading company, was established on July 23, 1992, and operates in accordance with the Civil Code of the Russian Federation, the Law of the Russian Federation "On Limited Liability Companies" and the Charter.

The founders are:

Pupyshev Victor Anatolyevich, 12.04.47 the year of birth,
Pupyshev Sergey Viktorovich, born on 01.03.70,
Pupyshev Roman Viktorovich, born on February 19, 1975.

Legal address of the company: 656057, Barnaul, st. 59 years of the USSR, 20, apt. 26.

Location and activity: 656023, Barnaul, Kosmonavtov Avenue, 34a.

The value of the authorized capital at the time of the creation of Klaxon LLC was 10,144 rubles. (ten thousand one hundred forty-four rubles). The authorized capital of the Company was formed from the contribution of participants in the form of inventory items in the amount of 10.144 rubles:

Cash registers - 5 978 rubles.

Commercial equipment - 4 166 rubles.

Shares in the authorized capital are distributed as follows:

Pupyshev V.A. - 40%, Pupyshev S.V. - 30%, Pupyshev R.V. - thirty%.

The supreme governing body is the General Director, Viktor Anatolyevich Pupyshev.

The main activity of the company is the sale of toys and souvenirs, produced in Russia, China, Ukraine, Belarus, Indonesia, etc. (manufacturers such as "ARTPRO", "GREMI TOYS", "JOVANI", "FANCY", etc., whose products have a certificate of conformity), wholesale and retail.

The main supplier of toys and souvenirs is E.M. Grabilina PBOYuL, which operates on the basis of certificate No. 34805 dated January 13, 1999, and with which supply agreement No. 1 dated July 27, 2002 was concluded. - invoices, bills of lading. Payment for the goods is made in cash and non-cash way.

The buyers of the goods of Klaxon LLC are enterprises and entrepreneurs Altai Territory, Gorno-Altaisk, etc., with which contracts for the sale of goods have also been concluded. The goods are received by buyers from the warehouse of the company, by self-setting, for which they are issued invoices, waybills. Payment for the goods is made in cash or by bank transfer, as agreed with the buyer.

At the moment, the company employs 18 (eighteen) people, whose salaries are set in accordance with staffing approved by the director. Wages are paid on time, taxes and fees on wages are transferred to the budget in full and on time, for which there are no debts as of the date of receipt of the loan.

Klaxon Limited Liability Company has been on the Altai Territory market for 12 years already and occupies a significant market share in supplying the population of the region with toys for children and souvenirs for adults.

About 25,000 items of goods are always available at the Company's warehouse, these are: cars, jeeps and trucks on remote and radio control, on batteries; soft toy; inflatable toys and pools; different kinds dolls from the simplest to the elite; bicycles and strollers for both children and dolls; various types of rattles; interactive toy; cubes, mosaics, pyramids; darts; pistols, machine guns, guns - plastic, with laser guidance; various types of tetris, board games that develop logic, ingenuity, and attentiveness in children; various types of cartoon characters (such as Spiderman, Shrek, etc.); dishes, both plastic and porcelain; houses for dolls and baby dolls, etc. New Year's assortment of goods: fibre-optic and simple Christmas trees, glass and plastic Christmas decorations, Santa Claus, tinsel, serpentine, New Year's costumes for children, etc. Souvenir products- these are piggy banks, photo frames, caskets, fountains, magnets, candles, watches, key chains, etc.

2.2 Types and characteristics of management reporting forms in Klaxon LLC

Management reporting in Klaxon LLC is created by order of the head. Reporting is the final stage of the accounting process, therefore, it consists of summarizing final indicators, which are obtained at the end of the reporting period by appropriate processing of current accounting data.

Reporting, as a rule, depending on the purpose of its provision, contains quantitative and sometimes qualitative indicators, both in value and in kind.

In general, reporting is a system of interrelated indicators that characterize the conditions and results of an enterprise or its constituent element.

Naturally, for external users of accounting information, the accounting department of Klaxon LLC compiles financial statements.

The procedure for the formation of financial statements is regulated by the Guidelines on the scope of accounting reporting forms and the Guidelines on the procedure for compiling and submitting financial statements, approved by order of the Ministry of Finance of the Russian Federation dated July 22, 03 No. 67n “On the Forms of Accounting Statements of an Organization”.

It includes:

Balance sheet (form No. 1) (Appendix 1);
Profit and Loss Statement (Form No. 2) (Appendix 2);
Statement of changes in equity (Form No. 3) (Appendix 3);
Cash flow statement (Form No. 4) (Appendix 4);
Annexes to the balance sheet (form No. 5) (appendix 5);

Thus, the form of internal reporting of the organization in the context of cost carriers helps to identify sources of profit, analyze positive and negative factors affecting its value and, ultimately, contributes to improving efficiency. production activities enterprises in general.

Management reporting in Klaxon LLC is one of the sources of information for analysis and decision-making in this organization.

Not enough attention is paid to management accounting in Klaxon LLC, in this case, the preparation of management reporting is not an end in itself, but is formed only at the direction or request of senior management ( CEO) and directly depends and reflects the specifics of the activity of this organization.

The content and forms of management reporting are determined by the amount of authority transferred by a particular unit, which reflect the necessary information. The purpose of compiling management reporting determines its frequency, as well as a set of indicators. The accuracy and volume of the data provided should vary depending on the organizational, technological and economic features inherent in a particular object of management accounting, the goals of management in relation to this object of accounting, the content of the powers and responsibilities that are delegated to a particular manager.

In a word, internal management reporting refers to the elements of management accounting, which is used at this enterprise as part of the system of on-farm accounting.

The main purpose of management reporting is to represent the most important source of information for analysis and management decision-making, to fully, accurately and timely reflect the expenditure of resources in each unit and to give a qualitative assessment of the processes being analyzed.

The reports provided to Klaxon LLC can be characterized as:

Firstly, according to the content of management reporting, comprehensive reports are provided (they contain information on the implementation of plans and the use of resources for the month) or analytical reports (compiled only at the request of managers of the organization and reveal the causes and consequences of individual facts of economic life).

Secondly, by levels of management, summary reports are mainly compiled (which are intended for senior management personnel and contain information necessary for developing enterprise strategies and exercising overall control over the activities of the organization).

Thirdly, according to the types (forms), the reporting is mainly in a tabular form.

The estimate is the main management accounting tool that allows you to control the activities of the cost center. This is a formalized written register containing planned cost indicators (at this enterprise, this is an intra-company financial plan).

The estimate for the cost center should contain information about expected costs based on management plans and the concept of controllable costs.

The result of the management accounting procedure, during which the actual results are compared with the planned ones, is called the report on the execution of the estimate (Appendix 6).

Like any puffiness, the report on the execution of the estimate is based on the observance of two principles:

firstly, it contains only those indicators that are under the control of the manager of a given responsibility center, the dynamics of which he can influence.

secondly, the reporting should contain information about deviations, the presence of which makes it possible to implement the principle of deviation management.

Since the manager does not always have enough time to study detailed accounting reports and look for problem areas, the advantage of such reports is that, along with total values, articles are indicated here for which particularly bad or especially nice results(compared to normal, in this case equal to 4%).

Thus, cost center reporting plays the role of a signaling system that provides an apparatus for managing information on the progress production process and cost dynamics.

2.3 CVR - analysis as a basis for making managerial decisions in Klaxon LLC

One of the tasks of management accounting in Klaxon LLC is the collection and generalization of the information that will be useful to the manager (top management of the enterprise) for making the right management decisions.

The decision-making process begins with the definition of the goals and objectives that the enterprise faces, and thanks to various methods and methods of accounting management accounting, the initial information is processed and summarized, and as a result, a management decision is made, which is the result of analysis, forecasting, optimization, economic justification and selection from a variety of options to achieve a specific goal of the organization.

Thus, among the many management decisions made by Klaxon LLC, the problem of the organization's break-even is being solved.

The purpose of the break-even analysis is to establish what will happen to the financial results when the level of business activity of the organization changes. In essence, the analysis comes down to determining the break-even point of such a volume of goods sold that provides the organization with zero financial results, i.e. the company does not incur losses, but does not yet have profits.

Break-even analysis helps to keep in view the boundaries of the organization's sustainable position in one of the most important aspects financial policy- the art of influencing the financial result.

To calculate the break-even point, the marginal income (IR) method (gross profit) is used.

Marginal income includes profit and fixed costs. The task of Klaxon LLC is to sell the goods in such a way that the marginal income received covers fixed costs and makes a profit. When marginal income sufficient to cover fixed costs is obtained, the equilibrium point is reached.

Profit = Total Marginal Income - Total Fixed Costs

Total fixed costs =

Marginal income per unit. products * Volume of products sold (pcs.)

break-even q =

Using the data f. No. 2 "Profit and Loss Statement" LLC "Klaxon" we can calculate these indicators

Table 2. Data f. No. 2 "Profit and Loss Statement"

	Indicators	Amount (thousand rubles)
	Revenue for the reporting year
	Variable costs for the reporting year
	fixed costs
	Marginal income as part of sales revenue [MD = VR - variable costs]

q break-even = (4227 * 27945) / (27945 - 23005) = (4227 * 17945) / 4940 = 15,355 thousand rubles.

For greater clarity, these calculations can be presented in the form of a break-even chart.

The graph consists of two straight lines - a straight line that describes the behavior of total costs (U 2) and a straight line that reflects the behavior of Proceeds from sales of goods (U 1) depending on sales volumes.

On the abscissa axis, the volume of sales is plotted (turnover in physical units), and on the ordinate axis - costs and incomes in monetary terms.

Profit,
rub.

(q breakeven) 15355 thousand rubles.

(FC)
fixed costs

| 0 | | | | | | | | |

0 100 200 300 400 500 600 700 800 900 Sales volume, thousand units

Rice. 8. Break Even Chart

According to Figure 8, the intersection of lines Y 1 (VR from sales) and Y 2 (full costs) form a break-even point (q breakeven), in which the amount of costs and revenue are equal.

This chart shows the Selling Loss Zone (QBA) and Profit Area (QBC). Thus, the figure shows that with a sales volume exceeding 15,355 thousand rubles, the organization will make a profit. Thus, we can conclude that Klaxon LLC in 2007 is in the profit zone.

To make long-term decisions, the Marginal Income (IR) is calculated as a percentage of revenue (i.e. the level of IR in BP from sales):

\u003d (4227 + 713) / 0.1768 \u003d 27941 thousand rubles.

Margin of financial strength - is the difference between sales revenue and the critical point of sales volume (27945 thousand rubles - 15355 thousand rubles) 12590 thousand rubles.

The level of the financial safety margin in the volume of sales is 45% (12590 thousand rubles / 27945 *100%). The optimal value of this indicator is over 60% of the sales volume.

The conclusion is that carrying out such an action plan is in itself a very profitable business. This activity is very profitable for organizations. In this case, the holding of such events becomes even more profitable.

3. Suggestions for improving the efficiency of management workflow

Timely and fast access to information today is necessary condition successful solution of any kind of problems. The efficiency and quality of the formation of documents, the smoothness of the work of the reference and information service, the clear organization of the storage, search and use of documents directly affect the quality of management and, consequently, the economic efficiency of the enterprise as a whole.

Reducing the time spent searching necessary information, to perform certain actions within the business process of processing documents, is one of the main ways to increase the productivity of employees. The need for centralized information and control over the passage of documents throughout the organization leads to the need to create automated system document management.

The life cycle of any document, from its creation to its transfer to the archive, consists of a large number of interrelated procedures. The business processes embedded in the automation system should include the creation of documents, including those based on standard templates, the registration of incoming, outgoing and internal correspondence, the routing of documents, the control of the passage and execution of documents, the creation of a single information repository.

An objective requirement for technologies embedded in an automated system is the ability to process and register various types of information, such as text files, scanned images of paper documents, graphics, spreadsheets.

A large number of employees are often involved in the processing of a document. One prepares a draft, the other approves, the third submits for execution, etc. At the same time, it is important that any participant in the business process can access the document and any required information at any time. At the same time, it is important to observe strict access control and data protection.

Availability of funds scheduling will help to ensure the reliability and efficiency of interaction between departments in organizing the activities of working groups, preparing joint events. Connecting with business partners, customers, and suppliers is just as important as organizing communication within the enterprise. For example, in the process of concluding a contract, it may be necessary to teamwork legal department, accounting, office, as well as the exchange of documents with a business partner. This is achieved by distributed access to common bases data and embedded email. You can also use the means of replication (replication) of the system's shared databases.

In order for the management of the enterprise to receive the data it needs to make managerial decisions, it is necessary to build a reporting system “top down”, formulating the needs of the upper level of management and projecting them to the lower levels of execution. Only such an approach ensures the receipt and fixation at the lowest executive level of such primary data that, in a generalized form, can give the management of the enterprise the information it needs.

The most important requirements for the management reporting system are the timeliness, uniformity, accuracy and regularity of obtaining information by the management of the enterprise. These requirements can be implemented by observing a number of simple principles for building a management reporting system:

1. The system should be focused on the first person.

2. The system should be built "top down". Managers at each level should analyze the composition and frequency of the data they need to perform their work.

3. Performers should be able to capture and transfer "upstairs" the data established by their management.

4. Data must be captured where it is generated.

5. Information should be sent to the manager immediately after it is recorded.

Obviously, these requirements can be most fully implemented using an automated system. However, the experience of streamlining management reporting systems in various enterprises shows that the installation of an automated management accounting system should be preceded by a fairly large "paper" work. Its implementation allows us to model various features management reporting of the enterprise and thereby speed up the process of implementing the system and avoid many costly mistakes.

Let's present a feasibility study for the development of an automated system for accounting and analyzing the range of goods of Klaxon LLC.

The scope of the developed software product is the department of economic accounting workplace accountant for accounting of commodity transactions in Klaxon LLC.

The feasibility of developing a project for accounting and analyzing the range of goods in an automated way is as follows:

There will be no need for manual processing of information on the content of the card index of goods, which is currently mainly on paper;

It will be possible to quickly obtain general or detailed data based on the results of work;

The accuracy and completeness of data analysis will increase;

Determination of truly profitable types of goods for the rapid change in the range of sales;

determination of the real profitability for the enterprise of a particular buyer and differentiation on the basis of this marketing policy.

Calculation of coefficients of operational technical level shown in table 3.

Table 3. Determination of ETS coefficients

Odds	Basic option	Product under development

Table 4. Calculation of the quality indicator (point-index method)

Level of quality	Weighting factor, b j	Estimate, Xj
Level of quality	Weighting factor, b j		Manual processing
1. Ease of operation (custom)
2. Reliability (data protection)
3. Functionality
4. Time economy
5. Staff training time
Comprehensive Quality Score

Let's calculate the coefficient of the technical level A k = 5.6 / 4.9=1.14, this method also justifies the creation of this project from a technical point of view.

The calculation of the cost of basic wages is shown in table 5.

Table 5. The cost of the basic salary of an employee

month, rub.	The cost of one working day, rub.	labor input,	Amount, rub.
		automated
		Manual labor

Then, taking into account additional wages and tax deductions:

Zzp \u003d 12857.40 ´ 1.3´1.356 \u003d 22665.02 rubles. - for automated work

Zzp \u003d 30000.06 ´ 1.3´1.356 \u003d 52885.06 rubles. - for manual labor

Let's determine the equipment operating time fund: F eff =264´8= 2112 hours.

Calculate depreciation for the use of equipment:

For the project: g 1 = 1; a 1 = 10; t 1 \u003d 90´8 \u003d 720 hours; Cb 1 \u003d 15200 rubles.

The amount of depreciation for the project will be:

Ca \u003d 0.01´[(15200´10´1´720) / 2112] \u003d 518.18 rubles.

Let us determine the costs of power energy: Ze = 0.23´720´0.12 = 19.87 rubles.

Thus, the cost of Maintenance equipment for the project will be: Zrem = (0.05´15200´720) / 2112 = 259.09 rubles.

The calculation of operating costs for the project and manual accounting by item is presented in Table 6.

Table 6. Calculation of operating costs for the project and analogue.

Thus, the operating costs will be:

For the Ztek project = 23462.16 rubles.

For manual labor Ztek = 52885.06 rubles.

The calculation of the economic effect is given in table 7.

Table 7. Calculation of the economic effect

	Automated labor	Manual labor
Current operating costs, rub.
Total costs associated with the implementation of the project, rub.
Reduced costs per unit of work, rub.
Economic effect from the use of the developed system, rub.	E = (52885.06´ 1.14 - 27240.22) ´ 1 =

Actual ratio economic efficiency development will be:

Let's compare it with normative value coefficient of efficiency of capital investments En = 0.33:

Since Eph = 2.89 > En, the development and implementation of the product being developed is effective, i.e. the effect of using this system pays for all the costs associated with the design and operation. Table 8 presents the business case for the development and implementation of the proposed project.

Table 8. Summary table of the business case for the development and implementation of the project

The performed calculations show that the introduction of the developed information system for the workflow of accounting management reporting has an economic benefit for the enterprise and the decision was made correctly.

Conclusion

The process of making managerial decisions is a special kind of activity that requires high qualifications, practical experience, developed intuition, often akin to art. Many solutions are unique, and the process of their development cannot be determined by strict rules, specific steps and a clear sequence. Nevertheless, in the analysis of the process of making managerial decisions, the most general certain stages can be distinguished. At the first stage, based on the problem at hand, the accountant must determine all possible courses of action that will help management solve this problem. Once the alternatives have been identified, the management accountant prepares a full analysis for each option discussed, calculating total costs, possible resource savings and financial result. business transactions. Each type of decision requires different information.

When all information is collected and presented appropriately, management can choose the best course of action. After implementing the chosen solution, the accountant must analyze the current situation and present to management an analysis of the implementation results. If there is no need for further action, the control process ends, otherwise the whole cycle is resumed.

As you can see, at all stages of the process of making a managerial decision, the accountant provides management with the necessary information. For these purposes, certain accounting procedures and a special reporting system should be used. Since management expects information to be accurate, timely, fully inclusive, and presented in a well-understood form, the accountant must pay attention not only to the collection and processing of the necessary information, but also to the format of the reports presented.

On the basis of the work done on the study of this topic, it can be concluded that in the course of writing the term paper, such tasks were solved as the essence and features of managerial decision-making were revealed, management accounting and reporting as an element of the information management system of the organization was studied, the concept and principles of management reporting in general and on the example of a specific object of study.

As a result, options were proposed to improve the management decision-making of the object of study.

Along with this, the goal of this course work was fulfilled, i.e. researched, studied and reflected the features of managerial decision-making based on operational accounting and reporting data, both theoretically and in relation to a specific object of study.

The first chapter presents the theoretical foundations for making managerial decisions based on management accounting and reporting data. The essence of management accounting as a subsystem of information exchange in the structure of enterprise management is revealed, a classification of management decisions is given, and a methodology for collecting and processing information for making management decisions is described.

The second chapter of the course work was written on the basis of the proposed data of Klaxon LLC. This chapter was given a brief description of Klaxon Limited Liability Company. Thus, the founders, the type of activity of the organization, the types and forms of management reporting in Klaxon LLC, their application for the purpose of making management decisions, as well as other aspects of this enterprise were considered.

After calculating the introduction of a new information system at Klaxon LLC, it was concluded that the introduction of the developed information system has an economic benefit for the enterprise.

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