Management accounting pdf. Management Accounting. Application tools of a standard set of basic programs, such as Microsoft Excel

ANNOTATION

Tutorial is intended for studying the lecture course on the discipline "Management Accounting". Topics and control questions are proposed, allowing students to continuously and deeply study the theoretical issues of the course.
The manual was prepared at the department "Accounting, analysis and audit"
Ulyanovsk State Technical University and designed
for students of specialties 08010565 "Finance and Credit".

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

Introduction
Goals and objectives of the discipline
Topic number 1. The essence of management accounting
1. Economic accounting and its types
2. The concept of management accounting
3. Information in the management accounting system
4. Comparative characteristics financial and management accounting
Topic number 2. Costs and their classification
1. The concept and definition of costs and expenses
2. Cost classification for cost calculation, inventory valuation, work in progress and profit
3. Classification of costs for planning, forecasting, decision making
4. Classification of costs for control and regulation
Topic number 3. Cost Accounting by Responsibility Center
1. Concept and definition of cost centers
2. Classification of cost centers
3. The concept, place and role of responsibility centers
4. Classification of responsibility centers
5. Organizational structure
6. The concept of cost carrier
Topic number 4. General principles for calculating the cost of production
1. The concept of calculating the cost of production and costing unit
2. Classification of cost accounting methods and cost calculation methods
Topic number 5. Budgeting in the management accounting system
1. The concept of the budget. Budgeting Goals
2. The procedure for constructing the general budget of a manufacturing enterprise
Topic number 6. Optimization of management decisions
1. Adoption and implementation of managerial decisions
2. Classification of types of management decisions
3. Algorithm for making a managerial decision
4. Quantitative indicators used in problem analysis
Topic number 7. Management accounting and decision making in entrepreneurial activity
1. Making pricing decisions
2. Product mix planning
3. Making decisions on the production of new products
4. Making investment decisions
Topic #8 Break-Even Analysis
1. Break-even point and options for its calculation
2. Marginal income
3. Operating lever
Theme #9 Information Support specific management decisions
1. Acceptance of an order at prices not higher than the cost price
2. Influence of limiting factors on the structure of production
3. Relevant approach and make-or-buy decision
4. Decision to liquidate an unprofitable business segment
Glossary

Introduction
Fundamental changes in the methodology of production management, both in general and within the organization, require the creation of new and recombination of old information flows. As a result of the daily activities of the organization, a significant amount of operational information arises, so it is increasingly difficult to process its increasing flows, which means making decisions quickly.
Accumulation, processing and analysis of detailed information about economic activity enterprises are called upon to engage in management accounting.
Management accounting is the process of identifying, measuring, accumulating, analyzing, processing and transmitting information about the economic activities of an enterprise used for planning, management and control.
Its purpose is to provide information to managers of various levels of intra-company management responsible for achieving specific production goals. The information necessary for making operational management decisions, first of all, refers to production costs and therefore should be received as much as possible. short term. It is generalized or detailed in accordance with the needs of management and is formed taking into account the tasks of the long-term development of the organization.
In accordance with international standards management accounting information can be presented both in monetary and in-kind terms; approximate and exemplary estimates are acceptable in it.
The company determines the principles of organization of management accounting on its own, depending on specific needs. Here it is free in the choice of methods of its conduct. Detailed, detailed reports in management accounting can be prepared monthly, and for certain types of activities, responsibility centers - weekly, daily, and in some cases - immediately.
The management accounting system allows:
? define a business development strategy, formulate goals and work out ways to achieve them;
? develop a system for collecting, consolidating and analyzing information, both financial and non-financial, that signals problems faster (for example, the number of customer failures faster than a decrease in profits signals a decrease in product quality);
? improve management efficiency in cash companies;
? establish a system of relationships between structural units, organize an effective multi-stage system internal control at the enterprise;
? create a cost management system in order to optimize them;
? implement a budgeting system;
? make informed management decisions, both strategic and operational.
This tutorial is designed to solve these problems. The textbook is built in accordance with the requirements of the state general educational standard for "Managerial Accounting", included in the curriculum of the specialty 08010565 "Finance and Credit".
The material of this manual is intended for the assimilation of the lecture course on the subject "Management Accounting" and gives basic knowledge, which is enough to get a positive rating.

Electronic version of the book: [Download, PDF, 1015.14 KB].

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Year of issue : 2004

Genre : Accounting

Publisher: UNITY-DANA

Format : PDF

Quality : Scanned pages

Number of pages: 351

Description : The textbook "Management Accounting" was written in accordance with the program of the course "Accounting Management Accounting" for specialties 06.05. "Accounting and audit" and 06.04. "Taxes and taxation". It attempts to present a management accounting toolkit that is appropriate for certain types of activities and the requirements of internal users of information.
The first section of the textbook "Management Accounting" presents theoretical basis management accounting, showing the importance and place of management accounting in information system enterprise, the rationale for the need for its autonomy in the general accounting system is given. Such concepts as: essence, objects, methods and methods, components, functions performed and principles of building a management accounting system are defined. Comparative characteristics of objects of management and objects of management accounting, differences and commonality of the content of financial and managerial types accounting. Management accounting systems are classified according to: the breadth of coverage of information, the degree of interrelation between financial and management types of accounting, efficiency, product evaluation, purpose. Particular attention is paid to the relationship and interdependence between the objects of management and accounting, to the differences and commonality of the content of financial and management accounting.
The second section of the textbook "Management Accounting" is devoted to the procedure for collecting, monitoring, measuring, grouping and analytical processing of information characterizing the supply and procurement, production, financial, marketing and organizational activities of the enterprise. The definition of the concept of "production costs" is given and the classification of costs by their types, purposes of accounting, evaluation methods is considered in sufficient detail, the systems of accounting for production costs are characterized. In the third section of the textbook "Management Accounting" a significant place is given to modern models of accounting for production costs and business results. The presentation of the features of different aspects of the enterprise's activity is given in the aspect of their influence on the composition of costs arising as a result of the purposeful activity of the enterprise's divisions. Separately, the accounting of costs by responsibility and profitability centers is presented. At the same time, the influence of the features of the organization of production on the construction of management accounting, on the choice of estimated and benchmark indicators that characterize the results of the activities of divisions, on the choice of principles for the formation of cost centers, responsibility and profitability are shown.
The fourth section of the textbook "Management Accounting" is devoted to the analysis of information necessary for cost management, pricing decisions and decisions on investment activities. The issues of rationing and planning of production costs, the principles of developing standards for material and labor costs, drawing up estimates and budgets for direct and indirect costs are presented. Regulatory and budget methods control over costs, the main directions of their reduction. Cost control and regulation processes are based on the use of information prepared in the process of standardization, planning, accounting and analysis. A significant place in this section is given to product costing systems and their characteristics. The systems of standard-cost, direct-costing, normative and modern options and models for accounting for production costs and costing are highlighted.
At the end of each chapter, conclusions are given that reflect the key points of the problem under consideration. Control questions, tests and assignments, formed by type of activity and helping to consolidate the theoretical material, are given at the end of the textbook.
Textbook content

Theoretical foundations of management accounting
The content of the discipline "Management accounting"
1.1. The place of management accounting in the general system of special educational disciplines
1.2. International practice of separating management accounting from the general accounting system
1.3. Management accounting in the enterprise information system
1.4. Comparative characteristics of management and financial accounting
The essence and purpose of management accounting
2.1. Definition of the essence of management accounting
2.2. Objects of management accounting
2.3. Method and methods of management accounting
2.4. Principles of management accounting
2.5. Functions of management accounting
2.6. Management accounting systems
2.7. Management accounting structure
Costs and their classification as the basis for building a management accounting system
Theoretical and methodological approaches to the classification of costs
3.1. Production costs and general principles for their classification
3.2. Pitchfork classification of costs in the management accounting system
3.3. General classification of production costs
Classification of costs by areas of accounting
4.1. Grouping production costs depending on the objectives of management
4.2. Cost classification for costing and valuation of manufactured products
4.3. Grouping production costs for decision making and planning
4.4. Classification of costs for the implementation of control and regulation processes
Pricing decisions and cost composition for pricing
5.1. Price Differentiation Strategies and Their Corresponding Cost Classification
5.2. Grouping production costs depending on pricing factors
Classification of costs by type of enterprise activity
6.1. Manufacturing processes as an object of management accounting
6.2. Composition and classification of costs for the creation and storage of stocks of materials
6.3. Classification of costs arising in the course of production activities
6.4. The composition of costs characterizing the features of the financial and marketing activities of the enterprise
6.5. Classification and composition of costs associated with organizational activities
Management accounting and control in the enterprise management system
Rationing, planning and cost control
7.1. The system of management control over the activities of divisions
7.2. The concept of standard costs
7.3. Standards and deviations from them as a means of controlling costs
7.4. Principles for developing standards for materials
7.5. Valuation of inventories and costs
7.6. Transfer prices
7.7. Cost estimate for the purchase and use of materials
7.8. Development of standards for the maintenance of the labor force
7.9. Budgets, their importance in management accounting
Management accounting systems for production costs and product costing
8.1. Defining the Cost Accounting Entity
8.2. Cost accounting objects and calculation objects that meet the objectives of cost management
8.3. Formation of cost centers, responsibility and profitability at the enterprise as special objects of management accounting of production costs
8.4. Classification of cost accounting systems for production and product costing
8.5. Characteristics of the system for order accounting for production costs and order calculation
8.6. Characteristics of the process method of cost accounting and product calculation
8.7. Cost calculation according to the standard-cost system
8.8. Accounting for production costs and calculating the cost of products using the direct costing system
8.9. Standard Cost Accounting System and Standard Costing
8.10. Accounting registers, their construction depending on the models of regulatory accounting
8.11. Models for accounting for production costs and results of economic activity
Accounting certain categories costs
9.1. Accounting for the stock of materials and material costs
9.2. Labor Cost Accounting
9.3. Accounting and allocation of overhead costs
9.4. Cost accounting for work in progress
9.5. Selection of the composition of indicators and the content of internal reporting on costs and results of activities of departments
Management analysis: information support for decision-making in entrepreneurial activity
Information support for managerial decision-making
10.1 Information support for business planning and management
10.2. Basic concepts for reducing the cost of products
10.3. Materials management procedures The need for inventory management
10.4. Inventory planning and control
10.5. Calculation optimal size stock and determination of the moment of its placement
10.6. Analysis of deviations from normative (standard) costs
10.7. Analysis of the dynamics of production costs and its role in making managerial decisions
10.8. Break-even analysis of production
10.9. The system of accounting control of the volume and range of output
10.10. Product price. Basic concept - relationship between output and profit
10.11. Making decisions on the production of new products
10.12. Making a decision on capital investments
Workshop
1. Supply and procurement activities
2. Production activities
3. Financial and marketing activities
4. Organizational activity
5. Rationing, planning, control and analysis of production costs
6. Investment activity
Literature

The scientific foundations of management accounting are revealed, its subject, objects, methods are determined. Modern signs of cost classification, methods of their distribution and redistribution according to structural divisions and cost bearers. The features of traditionally used calculation systems are reflected. The types of decisions regarding break-even production, assortment policy, and the factor of limiting production capacities are substantiated. The procedures for developing budgets and analyzing deviations are reflected. Special attention is paid to the use of management accounting information in solving pricing issues. The features of the organization of management accounting in centralized and decentralized (divisional, matrix) organizational structures management. Contains a significant number of practical examples, formulas, graphs, analytical tables, questions and tasks to control knowledge for each chapter. Corresponds to GEF VO 3+. For undergraduate students studying in the areas of "Economics" and "Management".

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