Anton Khodarev| Financial Director of the Sapsan group of companies, Moscow

What questions will you find answered in this article?

• Why management accounting is needed
• What should the General Director personally pay attention to when developing a management accounting system, and what should be entrusted to the financial service
• How to control management accounting data
• Do you need to automate management accounting?

You will also read

• How the director of the company "1C" evaluates the effectiveness of the management accounting system

Why do we need another account

The need for acceptance management decisions associated with the functioning and development of business, sooner or later makes General Director think about creating such an accounting and reporting system that would allow him to solve several problems without problems and, preferably, without leaving his office:

• receive the information necessary for making strategic decisions about your business in financial and in-kind terms;
• monitor the financial implications of management decisions;
• monitor the performance of both the entire enterprise and each structural unit, and in some cases evaluate the effectiveness of individual operations.

Let me say that management accounting is just an expanded system of accounting and information processing, which includes some elements of mathematical analysis.

Unlike financial (accounting) accounting, which is maintained at enterprises in accordance with the law, management accounting serves exclusively for making management decisions. The benefits of a management accounting system are as follows:

• it is written specifically "under the enterprise";
• the system is flexible and, if necessary, easily adapts to new processes that arise as part of the core business;
• it includes both natural and financial indicators;
• with the proper implementation of the system, all accounting principles are clear to employees and heads of structural units, and interim reporting is used by them for more effective solution everyday tasks.

REFERENCE

Anton Khodarev – Candidate of Economic Sciences, author of publications on financial management and financial intelligence. Previously, he worked as a financial director at the Russian Coal TC, Interregional Communal Company LLC, and also. about. Head of the Financial Service of the Water Division of LLC Russian Communal Systems.

Company group "Sapsan" engaged in the production and marketing of fish products. The group includes Management Company in Moscow, factories on Sakhalin and the Kuril Islands, as well as representative offices in Vladivostok, Khabarovsk, Rostov-on-Don, Nizhny Novgorod.

CEO speaking

Evgeny Kabanov| General Director of the group of companies "Kubanagroprod", Krasnodar Territory

To understand why you need management accounting, you need to identify the goals that you set for yourself and the tasks that you intend to solve. The shareholders of the company, including myself, decide strategic issues, and we want to see the results of ten years of activity in the market. key indicator for shareholders - the value of the company. If we talk about the method of measuring this indicator, then first of all it is necessary to understand that the algorithm for calculating the value of a private (non-public) company is very different from the method for calculating the value of a company whose shares are quoted on the stock market. In addition, the value of a private company is significantly influenced by industry factors. In our case, the value of the holding also depends on the absolute and relative indicators of sales volume, net profit, financial "lever" and financial safety margin. We pay special attention to accounting for the cost of processing, in other words, to labor productivity. Other equal conditions it is this indicator that will determine the winner in competition. We attach great importance to non-financial indicators, such as the number of buyers for a period (month, quarter, year), client structure, purchasing activity, as well as indicators related to quantitative and qualitative assessments of personnel, and dynamic indicators. These data can only be obtained from management accounting.

Now in our company, information in the management accounting system comes partially from automated accounting, and partially formed and analyzed in Microsoft Excel. In order to avoid organizational problems, inconvenience with the collection, processing and analysis of information, at the end of 2005 we decided to fully automate the management accounting system at our enterprises.

The example of Enron seems to me typical. As you know, investors and creditors of this organization lost money largely because they often paid all their attention to financial statements and did not see other equally important indicators behind the numbers that reflect the dynamics of business development.

The introduction of management accounting is useful for both small and large enterprises. Only data arrays and final indicators differ - the principles remain the same. Agree that sales statistics, turnover, the length of the financial cycle for each product in the context of counterparties, the time it takes for the supply chain to pass, and so on, General Directors of companies and heads of sales departments analyze the same way. The difference is that when deciding on the goods to bet on, in a large company they will choose from 10,000 positions, and in a small company - from 100. But incorrect choice will have negative consequences for both.

REFERENCE

GC "Kubanagroprod" is an agro-industrial vertically integrated company that controls the entire technological process production of feed soy protein for farm animals (purchase of soybeans, storage, processing) and sale of final products - soy protein and soy oil. The group includes three companies in the Krasnodar Territory and a sales office in Moscow.

Glossary

Management accounting: Russian features

Management accounting is a system of collecting and grouping financial and non-financial information, on the basis of which managers make decisions to achieve the goals of the organization (definition from the book "Management Accounting" by Charles Horngren, George Foster and Shrikant Datar).

Established management accounting guru Colin Drury, in his book Management Accounting for Business Decisions, defines management accounting as providing the leaders of an organization with “information on the basis of which they can make informed decisions and improve the efficiency and effectiveness of current operations. Management accounting information allows you to measure economic indicators operational structures of an organization operating in a decentralized manner, such as its individual divisions, workshops and departments. Management reporting is fully optional, that is, such information is prepared only if it is expected that the benefits from it will exceed the costs of its preparation.

According to Svetlana Nikolaeva and Sergey Shebek, authors of the book Management Accounting. Legends and myths”, management accounting is an “organization management system that involves the implementation managerial functions in a relationship:

• a set of processes that make up the organization's activities;
• structural units of the organization participating in the processes;
• resources used in processes;
• indicators reflecting the characteristics of all other categories of management objects to achieve the current and strategic goals of the organization.

Long time in practice Russian companies management accounting was perceived as "real accounting, objectively reflecting the company's operations" (see, in particular, the article: Bozhko P. Features of management accounting at Russian enterprises // Financial Director. 2003. No. 2). This was due to the fact that five years ago most domestic companies used various methods tax minimization. For these purposes, fictitious organizations were created, tax planning schemes were used, and some transactions were not recorded in official records. And in order for business owners and business leaders to see the whole picture of the business, management accounting was kept. As a rule, it was based on principles similar to those established for accounting, and more advanced companies took IFRS as a basis. The latter option most clearly demonstrates the contradiction in the understanding of management accounting in Russia and abroad, since IFRS is, by definition, financial accounting, which, despite its transparency, does not provide the company's management with all the information necessary for making management decisions. Recently, due to changes in the tax climate in Russia and the development of management accounting practices, more and more domestic companies are using management accounting in its classical sense.

Set your own rules

The concept of the management accounting system is based primarily on the wishes of the General Director. It is he who determines what information he needs to analyze the decisions he makes. If the CEO pays attention to sales figures, he may be interested in:

• profitability of each item of goods;
• terms of goods turnover;
• the period of stay of the goods in transit;
• terms of the goods in warehouses;
• overhead costs associated with the territorial movement of goods.

If the manager is more interested in finances, he may require to provide him with:

• data on the financial turnover of goods and services sold;
• the size of payments on borrowed resources;
• payment characteristics of counterparties;
• cost of goods and services produced;
• financial results.

By almost all indicators (both production, financial and marketing), one can trace the full cycle of the enterprise and understand at what stages the efficiency of its work is high, and which processes need to be improved.

REFERENCE

JSC "Promtractor" includes 12 enterprises controlled by a single management and having intersecting technological chains. The total profit from sales is 1.8 billion rubles, the number of employees is 35,600 people (data for 2005).

Produces heavy bulldozer-loosening and pipe-laying equipment (15 basic models). JSC Promtractor's clients are such companies as Gazprom, Alrosa, TNK-BP, LUKOIL, RAO UES of Russia, Russian Railways and many others.

Practitioner tells

Marina Illarionova| Director for Economics, JSC "Promtractor", Cheboksary

For our CEO, management accounting is the tool by which both tactical and strategic decisions are made. Management accounting at Promtractor includes more than 1,000 financial and non-financial indicators that allow diagnosing the "health" of both the enterprise as a whole and its individual "bodies" with a frequency sufficient to make the necessary management decisions and corrective actions if a signal is received about presence of problems.

Prior to the arrival in 2002 of a new management team, the company actually did not have a strategy. With a capacity of 800 units per year, the plant produced 200 tractors. The General Director had to actually create a strategy for the development of the enterprise from scratch, and, accordingly, an accounting that would allow him to manage the company. Turnkey solutions did not have. On the basis of standard accounting, disparate analytical programs in areas and a budgeting system, by 2005 a kind of “management accounting matryoshka” was designed, providing a balanced scorecard and enabling the General Director to plan and effectively control the results of the enterprise and the degree of achievement of strategic goals. During this time, the company managed to move from outsiders to the leaders of domestic engineering, increasing sales by 3.5 times, and compete on the Russian market almost on equal terms with such giants as Caterpillar (USA) and Komatsu (Japan). The company's return on sales and EBITA are well above the industry average and are comparable to leaders such as Toyota.

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If in terms of accounting everything is regulated by the state, then the rules of management accounting are established in the company itself. Phased technology it is better to entrust implementation financial director or financial and economic service (see Development of a management accounting system in seven stages). I would recommend to the General Director to control the solution of the following issues:

1. What should be the result?

2. What data is needed for this?

3. Who is responsible for the timely entry of data into the database?

4. How will the data be processed and interpreted?

5. How to establish and control the process?

6. How to automate management accounting?

Developing a management accounting system in seven steps

For the successful development of a management accounting system at an enterprise, your financial service (with the support of top management) is recommended to:

1. Determine the financial structure of the enterprise by highlighting the centers of financial responsibility.

2. Develop the composition, content and forms of management reporting.

3. Develop a classifier for management accounting.

4. Develop methods for management cost accounting and product costing.

5. Develop a management chart of accounts and the procedure for reflecting typical business transactions.

6. Develop internal regulations and instructions governing management accounting.

7. Carry out appropriate organizational changes at the enterprise.

(According to the article by A. Molvinsky "How to develop and implement a management accounting system in an enterprise", published in the journal "Financial Director")

How the CEO wants to see the result

Some managers prefer detailed reporting forms, others require that all the necessary information fit on no more than one A4 sheet. The General Director, acting as the customer of management accounting, has every right to prefer any option, the main thing is that it contains all the information necessary for decision-making and allows solving everyday and strategic problems.

What data is needed for this

To achieve the desired result, you need to determine what data should go into the database and where in the enterprise (or outside) they can be obtained.

If “strict reporting forms” rule the ball in the accounting environment, then information close to an expert assessment can get into the management base. That is, for example, the payment term under the contract can be one, and the payment term set in the database by the financier is completely different (since he agreed on a deferment in order to avoid paying VAT in the current month).

In order to prevent numbers that have nothing to do with reality from entering the management accounting system, it is necessary to control the data placed in the database and the persons who have the opportunity to make changes to it. What data to use in management accounting, must decide financial service, but the General Director must definitely take part in the development of this decision. Otherwise, information that is difficult to take into account and enter into the system may be "overboard" of management accounting.

Who is responsible for timely data entry

The main financial indicators usually enter the management accounting system from the accounting department. They are not fast enough, but they are well verifiable. The rest of the data should fall into management accounting according to the principle: whoever works with the data enters it. At the same time, care must be taken to ensure that the data enters the system only once, without duplication, and that it is convenient for the person who enters them to work with them in the database.

Data processing and interpretation

Once you have decided how the data collection process will take place, you need to decide how to interpret the data, what coefficients to calculate and how to interpret them. For example, financial statements include the financial analysis, the numbers of which allow "big strokes" to paint the big picture financial condition enterprises. All work consists only in the formation of formulas that process arrays of data that fall into the database from the accounting department.

How to control

First of all, you need to check the correctness of the data entered. The "rule of the second key" has proven itself well - the interpretation of some indicators should confirm others. For example, information about the actual issuance wages confirmed by the amount charged. If there are discrepancies, it means that either not the entire salary has been paid out, or an error has crept in somewhere. Of course, the control of the management accounting process can be entrusted to a special unit (department internal audit, control and revision group, etc.). However, not all companies today can afford to maintain one unit for management accounting and another one to control the correctness of this accounting. In any case, the CEO should not let the process run its course. Practice shows that a thorough understanding of the processes at the initial stage ensures the simplicity of activities in the future. Therefore, it is better for the General Director to sacrifice a particle of his time initially and to improve the work of those responsible for the implementation of management accounting - later this will save on checking the correctness of data and interpreting information.

Expert opinion

Alexander Mislavsky| Deputy Director of the Department of Management Technologies and Design of Accounting Systems of the Audit and Consulting Group

"Development of business systems", Moscow

Verification of information entering management accounting should be carried out at each stage of working with the system, from data entry to obtaining the results of a complex analytical study.

Mandatory is the regulation of access and user rights. Information entering the management accounting system must correspond to its source - as a rule, it is a paper medium or electronic document. A good internal control mechanism is the double entry system. And by the way, no one canceled the usual audit work, the effectiveness of which is known to everyone. In the process of information processing, it is necessary to use logical control systems. For example, protection against random errors sets predetermined limits for the input indicators. If the operator forgot to put a comma or put it in the wrong place, the specified "input mask" (interval) does not allow you to enter the wrong number and, accordingly, excludes an error at the time of its occurrence.

How to automate the process

The issue of data automation and the development of an internal mathematical apparatus for analysis can be entrusted to a third-party organization specializing in such services. However, if the enterprise is small and there is little information, the Microsoft Excel program will perfectly cope with the tasks of management accounting, which is easy to set up on your own.

REFERENCE

The Audit and Consulting Group "Development of Business Systems" (RBS) is one of the leaders Russian market professional services, a member of the international network IGAF Worldwide. RBS implements more than 150 projects a year.

The company employs about 300 employees with experience in successfully advising more than 800 major Russian enterprises, natural monopolies, financial and industrial groups, government departments, as well as foreign companies and international financial institutions. According to the rating of RA Expert, following the results of 2004, RBS is included in the Top 10 Russian and international audit and consulting groups.

CEO speaking

Boris Nuraliev| Director of the company "1C"

I have been asked for many years (often sarcastically): is it true that I review all payments daily and personally approve, even if it is an application for the purchase of paper clips? How do I succeed? And it takes me 12-13 minutes every day to all my accounts, despite the fact that about 400 payments are made per day. How? Through careful automation. The system prepares a list, such that it is not difficult for me to go through it. If a specific payment is interesting and I want to see it in detail, I just poke the mouse into this position and go deeper (scientifically, this feature of the system is called drill down). But this rarely happens: for most applications, questions do not arise. If I know that this head of the department practically does not make mistakes, I don’t go deep, because all payments are checked by the control and analytical department. Every day I look at shipment data, deviations from plans and from indicators of the same period last year. It takes another 13-15 minutes. Weekly - account balances and a summary of customer and employee complaints. Monthly - data on projects. We keep project records for more than 1000 projects, and every month I try to look at the generalized results for them: what is in profit, what is at a loss, what corresponds to the plan, what does not fit into it. The accounting system is convenient because the data arrives according to the established regulations, they can be easily read and understood what I should do: where the “hole” has formed, what problems need to be addressed urgently, etc. The less time I spend on this, the higher for me, the effectiveness of management accounting. Theoretically, referents with good handwriting can prepare this information in the same format without a computer, it will take me the same amount of time to read them, except that paper documents do not support drill down technology and you cannot click on them with the mouse. It is only clear that in practice it will not be possible to manually shovel and reduce at least daily data with the efficiency that I need. Even if you hire dozens of analysts, they won't keep up.

And we also need project accounting, comparison of periods, etc. In that automated system copes with these tasks and I get necessary information on time, and this is one of the benefits that automation gives me personally as a director.

How not to make a mistake

It is clear that best strategy setting management accounting - to make sure that employees themselves every day knock on the door of the office of the General Director, talk about the need for implementation, bring reasoned terms of reference, showed intermediate test results of any accounting systems created by the forces of the structural unit. However, in practice, not all employees of the enterprise are interested in the implementation of such systems. There may be several reasons:

• unwillingness to reveal all the features and "pitfalls" of their direction, since transparency can reveal incompetence;
• the habit of working the old fashioned way - the introduction of management accounting is sometimes comparable to teaching an elderly person to work on a computer from the basics;
• unwillingness to switch from one accounting program to another - this is very important for accounting staff, sometimes tied to one of the generally accepted accounting programs;
• unwillingness to participate in an incomprehensible process.

The last reason is, perhaps, the main one and requires the most attention from the General Director, because if he fails to explain to his subordinates the benefits of introducing a management accounting system, sooner or later it will stop working. But, unfortunately, the General Director cannot always find like-minded people in such matters, and very often he has to win the hearts and minds of people gradually. positive moment there may be a link between the motivation system and the results of the functioning of the management accounting system.

And the last factor to be mentioned. Management accounting and its setup is a long and very interesting process.

(the system is implemented for months, and in large companies - for years). It is important to remember that accounting is not an end in itself, but only a tool for the CEO, allowing him (and, accordingly, the company as a whole) to work more efficiently.

Horngren C., Foster J., Datar S. Management Accounting. 10th ed. SPb. [et al.], 2005. The book tells about theoretical foundations information support management of a modern enterprise and practical application management accounting systems. Examples of building a strategy based on management accounting data are given. | Management Accounting Practice: Experience of European companies / T. Ahrens, W. Ask, A. Baretta [and others]; general ed. T. Groot, K. Lucca. Minsk, 2004. The experience of management accounting in various European companies is analyzed. | Drury K. Management and production accounting: an introductory course. 5th ed., revised. and additional M., 2005. The most complete textbook on management accounting from the most famous author among specialists.

USEFUL INTERNET RESOURCES

• cma.org.ru/cma/21177 Project guidelines on management accounting, developed at the initiative of the Ministry of Economic Development.
• www.management.com.ua/finance/ good selection articles on financial management, many materials are devoted to management accounting.
• www.cfin.ru/ias/manacc/index.shtml A selection of articles on management accounting.
• www.devbusiness.ru/development/finances/btk_mrep_dt.htm A practical guide and business case on management accounting developed by Deloitte & Touche.

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Loginov A.R., Makarenko O.A.
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Genre: Business Literature
Publisher: 1C
Artist: Dmitry Stepanov
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The authors of the book have participated in hundreds of implementations of management accounting over the years of work in the 1C partner network. Their experience, collected here, will be an invaluable tool for those planning to put things in order in accounting. That is, they know from their own experience how difficult it is for a manager to get answers from his employees to the questions: “Where is the money?” and “Why are there so few of them?”

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Management accounting for directors and business owners

In the ranking of favorite activities business people golf is noticeably ahead of chess. It seems surprising that people prefer to walk several kilometers over rough terrain with a heavy bag of clubs, instead of spending a game or two at the board in the comfort of their own home. Psychologists find the following explanation for this: golf is very similar to business, since in both cases it is required to achieve results with minimal effort.

Management accounting for "real" directors

The management accounting program 1C: Manager was created just for those who are close to the ideology of golf. Without complete information about the company, the manager is forced to act by trial and error, wasting time and money. Management financial accounting allows the director to more rationally organize his work and consciously make important decisions based on real data.

Traditionally, accountants are responsible for accounting for finances in an enterprise. Therefore, if the director or owner of the business needed a certain report, then it is quite logical to give the appropriate order to the accounting department. However, it is not certain that after a few minutes desired document will lie on the director's desk - accountants are usually loaded with current affairs.

If you can’t count on the help of subordinates, another solution suggests itself - to “find” yourself the right numbers. To cope with this task, it is enough to spend a couple of years learning the basics of accounting and mastering the desired program, and then carving out a few weeks every year to attend refresher courses. It turns out that you "just" need to become an accountant.

1C: The manager does not require such sacrifices from the director. To maintain managerial financial accounting in the program, you do not need extensive knowledge in accounting and information technology, since the creators of the program have provided intuitive forms for input and output of data.

A simple tool for complex tasks

For those who have experience with accounting programs, 1C: Manager at first seems too simple, even primitive. However, in terms of functionality, it is not inferior to "serious" specialized applications, and in some respects even gives them a head start. For example, at small enterprises, 1C: Manager can be used to maintain managerial operational accounting, including for registration primary documents(invoices, invoices, etc.).

For more large companies the possibility of consolidating data on several interconnected legal entities, as well as maintaining separate accounting of income, expenses and profits by divisions (financial responsibility centers, CFD).

More detailed information about the capabilities of 1C: Manager is in the Program description section.

The e-book is distributed as an archive containing an executable exe-file, which includes both the book itself and the SunRav BookReader program designed to view this book. The book "Management Accounting for a Director. Automation of Management Accounting in the 1C: Manager Program" in an accessible and "living" language, with examples from the practice of real Russian businessmen, explains what finance is, and how to properly organize their accounting, why software"1C: Manager", and how to properly implement it in the enterprise. The authors of the book, over the years of working in the 1C partner network, have participated in hundreds of implementations of management accounting using 1C:Enterprise programs. Their experience, collected on the pages of the book, will be an invaluable help for the end users of the 1C: Manager program - heads of small and medium-sized businesses. Entertaining real-life examples will help managers find answers to complex methodological issues of financial accounting.

The presentation of the material is accompanied by artistic illustrations. Here are quotes from the material that the authors themselves have prepared about this book:

The book tells in simple human language, "on the fingers", how to properly account for money. The book is intended for those who conduct their business in Russia or Ukraine - for owners and managers of enterprises.

As you understand, accounting for finances in our countries and accounting for finances somewhere, for example, in Germany, are "two big differences." Therefore, as the basis for accounting, the authors chose a program that was created from the very beginning for Russian businessmen - "1C: Manager".

The book is clear and simple real examples from the life of active businessmen, it is shown how to implement the "1C: Manager" program in your company and get transparent, simple and accurate financial accounting with its help.

The authors of the book - Alexey Loginov and Oleg Makarenko - are terry practitioners. They have more than ten years of work in the 1C partner network behind them. During these years, the authors personally participated and supervised hundreds of implementations of accounting programs "1C" on the most different enterprises our country. What is important, the authors themselves are the owners of their companies. That is, they know in their own skin how difficult it is for a manager to get answers from his employees to simple questions: "Where is the money" and "Why is there so little of it."

During the creation of the book, it was assumed that the main reader would be the head of a small or medium-sized business firm - a busy person, not burdened financial education. The authors believe that this hypothetical businessman will read the book, recognize himself in some life examples and absorb the wisdom of generations of financial workers. Wisdom, which will allow him to easily and relatively painlessly achieve in his enterprise a pleasant clarity and clarity in financial matters.

In addition, the book can be issued to account automation project managers for their training. Since the material is presented clearly, lively and cheerfully, a specialist in information technology he will be able to read the book with pleasure in a few days, and then immediately begin to practice - implementing the program with customers.

Delivery to in electronic format carried out by e-mail within 1-2 business days (maximum) after payment confirmation (for online payment, the delivery time is from 10 minutes)

70 rub.

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Product Information

• Description
• Min. technical requirements
• Licenses
• Links to distributions

Description

Description:

In the audiobook A.R. Loginova and O.A. Makarenko Management accounting for real directors. How not to repeat the mistakes of others in an accessible language, with examples from the practice of real Russian businessmen, it explains how to implement a management accounting program in your company and get transparent, simple and accurate financial accounting with its help.

The authors of the book have participated in hundreds of implementations of management accounting over the years of work in the 1C partner network. Their experience, collected here, will be an invaluable tool for those planning to put things in order in accounting. That is, they know from their own experience how difficult it is for a manager to get answers from his employees to the questions: “Where is the money?” and “Why are there so few of them?”

Read by Dmitry Stepanov.

Worked on the audiobook:

• Sound engineer - Natalia Svichkar
• The author of the idea is Evgeniy Vaniev

The total playing time is 2 hours 33 minutes. Recording formats - MP3 (stereo, 256 Kbps).

Min. technical requirements

System requirements:

• Android
• Smartphone or tablet based android version 4.0 and up
• Availability of Google Play service and Google account on the device
• Internet connection
• Windows phone
• Smartphone on windows phone 8/8.1 platform
• Have at least 512 MB of free memory to download books
• Internet connection
• Smartphone or tablet running iOS version 6.0 or later
• Internet connection

Licenses

The buyer of audio content gets access to it only through the 1C: Audiobooks mobile application on Android, IOS or Windows Phone platforms by entering the promo code received upon purchase. The promotional code is activated according to the instructions received along with the promotional code and posted on the copyright holder's website.

It will be possible to use the content only in mobile applications 1C: Audiobooks.

We recommend registering when installing the application, since registration makes it possible to resume access to purchased audiobooks even if the mobile application is deleted and reinstalled, and also makes it possible to use content purchased in the 1C: Audiobooks mobile applications on one of the platforms, on other mobile platforms.

It is forbidden to attempt to copy content for use outside mobile applications. Audiobooks are protected by copyright laws and international treaties, as well as other copyright laws and treaties. All property rights and copyrights to the phonograms belong, unless otherwise stated, to the respective authors. Attempts to reproduce and distribute in any form received audiobooks are punishable in accordance with the legislation of the Russian Federation.