ACCOUNTING AND ANALYTICAL SUPPORT FOR THE OWN CAPITAL MANAGEMENT SYSTEM OF A COMMERCIAL ORGANIZATION

annotation
This article reveals the composition of the accounting and analytical support for the equity capital management system of a commercial organization. A study of literary sources showed a multiplicity of definitions of the composition of accounting and analytical support. The influence of information that is part of the accounting and analytical support of a commercial organization on management decision-making is also analyzed.

ACCOUNTING AND ANALYTICAL SUPPORT OF OUR CAPITAL MANAGEMENT BUSINESS ENTITY

Semagina Alina Anatolyevna
Kazan Federal University
First-year student of a magistracy

Abstract
In this article the composition of accounting and analytical support of our capital management business organization. Study of the literature revealed multiple definitions of accounting and analytical support. Also analyzes the impact of information that is part of the accounting and analytical support for a commercial organization to make management decisions.

Bibliographic link to the article:
Semagina A.A. Accounting and analytical support for the equity capital management system of a commercial organization // Modern scientific research and innovation. 2013. No. 3 [Electronic resource]..03.2019).

One of the sources of financing for an enterprise is its own capital. It is a kind of indicator of financial stability and shows the market value of the organization. The efficiency of equity capital management of any commercial organization largely depends on the information that is generated within the framework of its accounting and analytical system. The level of profit or market value, as well as indicators characterizing the level of well-being of the owners of the organization, depend on the quality of the information used when making management decisions.

It should be noted that today there is no unified approach to the formation of accounting and analytical support for managing the equity capital of a commercial organization, which would fully reflect and regulate the issues of accounting and reporting of equity capital. This is what prevents the organization from using all available resources with maximum efficiency. Revision of the existing theory, methodology and practice of forming an accounting and analytical system for managing an organization's equity capital - these actions are necessary to optimize the formation of accounting data, increase their information content and usefulness for various user groups.

In the opinion of L.V. Popova, I.A. Maslova
and B.G. Maslov’s “accounting and analytical system” is a system based on accounting information, including operational data, and uses statistical, technical and other types of information for economic analysis. In other words, the accounting and analytical system in a broad sense represents the collection, processing, recording and evaluation of all types of information necessary for making management decisions. According to N.A. Tychinina, the accounting and analytical system consists of four interconnected subsystems: information, accounting, analytical and auditing. The basic one in the accounting and analytical system is the accounting subsystem, since it is on the basis of its information that the analysis of the organization’s activities is built. The accounting subsystem ensures the constant formation, accumulation, classification and synthesis of the necessary information. Zubareva R.A., identifies an individual accounting and analytical system of an enterprise, the structure of which is determined by:

Information needs of managers

The current regulatory framework in the field of accounting and taxation

Hierarchical levels of information formation.

Thus, the accounting and analytical system of a commercial organization is a set of interacting elements that allow the collection, processing, registration and analysis of all types of information that comes from external and internal sources.

The accounting and analytical system is built depending on the allocated accounting object, the most important of which is equity capital. In this case, it is necessary to pay attention to the fundamental concepts of capital - the concept of maintaining financial and physical capital, the concept of preserving and increasing capital, the concept of managing the cost of capital. The concepts are characterized by the following features:

Capital is defined as a function of value expressed in money

Capital is related to the form of ownership of a commercial organization

Capital is interpreted as the constant basis of the organization's income, proportional to the cost of capital.

There are different opinions about what types of reporting should be included in the accounting and analytical support for equity capital management. According to I.N. Bogata and E.M. Evstafieva, the most important source of information for most management decisions made in practice is the reporting system of a commercial organization, which includes accounting, financial, management, tax, forecast and strategic information. However, the most common opinion is that the accounting and analytical system includes four types of information: regulatory, accounting (accounting), analytical, non-accounting.

Accounting and analytical support for equity capital management is a combination of various types of information that forms an equity capital management system for making management decisions. Any information that is timely, useful and relevant should be included in the accounting and analytical support for managing equity capital.

It is necessary to take into account that the accounting and analytical system must satisfy both the interests of the owners and the interests of external users - potential investors, creditors, etc.

As noted above, accounting and analytical support is formed on the basis of regulatory, accounting (recording), analytical and non-accounting information. Regulatory information includes documents regulating the economic activities of an organization: constituent documents, business contracts and agreements, orders and instructions from the organization’s managers. Federal and regional laws, decrees of the President of the Russian Federation, decrees of the government and local authorities.

The foundation of accounting and analytical support is considered to be accounting information, which accounts for more than 75% of financial and economic information, including that which is taken into account when developing strategic and current management decisions. As noted by A.P. Barkhatov, most organizations focused on market relations have understandable needs for accounting information, because it is able to ensure the normal functioning of the enterprise.

Based on analytical information, it is possible to determine indicators of cost, profitability, efficiency and intensity of use of equity capital. This is necessary to form a system for monitoring external factors of the macroenvironment and internal factors of the microenvironment, in order to increase the efficiency of decisions made within the accounting and analytical system of a commercial organization, which will ensure not only the collection and processing of information, but also forecasting. We came to the conclusion that analytical information plays an important role in the accounting and analytical support of the equity capital management system and it needs to be given sufficient attention, since in Russia today the most common organizational and legal form is a joint stock company. Potential investors and shareholders need reliable and transparent information, as it serves as the basis for making management decisions. For the joint stock company itself, the disclosure of this information is also useful, since it speaks of the accountability of managers to shareholders, transparency for securities market participants and helps maintain trust in society.

Some authors also distinguish this type of reporting as forecast reporting. This is information about the future financial position, future financial performance. This information allows you to generate information about the organization's performance, focused on indicators of the cost of capital in order to maximize market value.

There are types of information such as

Financial

Non-financial

Mixed

Financial includes personnel costs, capital costs, etc. Reports on employee attendance, data on the amount of raw materials are included in non-financial information. Mixed synthesis of financial and non-financial information.

Figure 1 illustrates the composition of the accounting and analytical support for the equity capital management system.

For management accounting, capital is not an unimportant accounting object, since all settlements of an enterprise with the founders are based on the decisions of the founders and agreements between the founders and the management of the enterprise. The task of management accounting is to provide information for this.

Thus, we can conclude that an integrated approach to the formation of accounting and analytical support for equity capital management is necessary. The information contained in accounting and financial reporting registers or regulatory and management accounting data is accounting and analytical support, but in synthesis with economic analysis it is an accounting and analytical system that allows management personnel to make informed decisions. For management accounting, capital is not an unimportant accounting object, since all settlements of an enterprise with the founders are based on the decisions of the founders and agreements between the founders and the management of the enterprise. The task of management accounting is to provide information for this.

Khamidullina G.I. Formation of financial statements in the context of the development of accounting of equity capital of joint-stock companies: abstract of thesis. diss..cand. economy Sciences/Khamidullina G.I.-Kazan 2011

Khamidullina G.I. Formation of financial statements in the conditions of development of accounting of equity capital of joint-stock companies: diss... doctor of economic sciences / Khamidullina G.I. - Kazan 2011.

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KUZMICHEV ALEXEY ANATOLIEVICH

ACCOUNTING AND ANALYTICAL SOFTWARE

COST CONTROL

IN PROCESS-ORIENTED

PRODUCTIONS

Specialty 08.00.12 - Accounting, statistics

dissertations for an academic degree

Candidate of Economic Sciences

Samara 2012

The work was carried out at the Federal State Budgetary Educational Institution of Higher Professional Education "Mordovia State University named after N.P. Ogarev", Saransk

Scientific supervisor - Doctor of Economics, Associate Professor

Kolesnik Natalya Fedorovna

Official opponents: Erofeeva Vera Arsentievna,

Doctor of Economic Sciences, Professor,

FSBEI HPE "St. Petersburg

State University of Economics

and finance", Higher Economic School,

Director of the Accounting program

analysis and audit", professor

Manyaeva Vera Alexandrovna,

Candidate of Economic Sciences, Associate Professor,

FSBEI HPE "Samara State

the University of Economics",

Department of "Accounting and Economics"

analysis", associate professor

Leading organization - Federal State Budgetary Educational Institution of Higher Professional Education "Moscow State

University named after M.V. Lomonosov"

Council D 212.214.04 at the Federal State Budgetary Educational Institution of Higher Professional Education "Samara State Economic University" at the address: st. Soviet Army, 141, room. 325,
Samara, 443090

The dissertation can be found in the library

FSBEI HPE "Samara State Economic University"

Scientific Secretary

dissertation council Leontiev T.I.

general description of work
Relevance of the research topic. The most important prerequisite for the successful functioning of Russian enterprises in modern business development conditions is to increase their competitiveness and financial stability. This problem becomes especially relevant in connection with the ongoing processes of globalization of the economy, the complication of technological processes, the innovative development of enterprises, segmentation and diversification of business, as well as the entry of the Russian Federation into the World Trade Organization, which creates, on the one hand, new strategic opportunities for Russian enterprises, and on the other hand, increased demands are placed on the quality of products. In these conditions, the management of Russian enterprises is called upon to pay more and more attention to the development of the latest management concepts, among which an important role belongs to the process method, focused on the use of a system of interconnected business processes and the ability to identify indicators of their activity along the entire technological chain of creating the final product.

This objectively raises the problem of creating an effective system of accounting and analytical support for cost control at the level of individual business processes, subprocesses and types of work, which should become a unified process of monitoring, verification and active influence in the form of feedback on the managed object.

Effective cost control in process-oriented industries is possible on the basis of the development and implementation of modern accounting methods that form its accounting and analytical support. There is a need to revise the procedure for generating information on expenses, which must be complete, reliable, timely and ensure controllability of expenses at the places where they arise.

The degree of development of the problem. Problems of development of theory, methodology and practice of control are revealed in the works of domestic scientists - economists L.A. Alborova, I.A. Belobzhetsky, V.V. Burtseva, N.T. Belukhi, B.I. Valueva, Yu.A. Danilevsky, V.A. Erofeeva, P.I. Kamyshanov,
T.A. Korneeva, M.V. Melnik, M.F. Ovsiychuk, V.I. Podolsky,
V.P. Suitsa, L.I. Khoruzhy, A.D. Sheremeta and others. Issues of formation and practical experience of organizing control are reflected in the works of foreign researchers R. Adams, A. Arens, M. Benis, F.L. Defliza,
J. Lobbeck, A. Fayol and others.

Significant contributions to the study of issues of cost accounting and control were made by such domestic and foreign scientists as V.P. Astakhov, A.F. Aksenenko, P.S. Bezrukikh, M.A. Vakhrushina, M.A. Gilde, V.B. Ivashkevich, V.B. Karpova, N.P. Kondrakov, V.A. Manyaeva, E.A. Mizikovsky, N.S. Nikolaeva, V.F. Paliy, V.A. Piskunov, Ya.V. Sokolov, K. Drury,

E. Mayer, R. Mann, B. Needles, J. Foster, C.T. Horngren and many others. It should be noted scientists whose works are devoted to the study of process-oriented management structures, including B. Andersen,
J. Becker, T. Daverport, F. Meise, M. Hammer, D. Ciampi et al.

However, despite the significant contribution of scientists to solving this complex problem, many studies on the organization of cost accounting and control are not adapted to process-oriented industries. In particular, the functional purpose of cost control in the enterprise data management system has not been defined; The procedure for organizing accounting and the methodology for controlling expenses for business processes, sub-processes and types of work in relation to the places of their occurrence have not been developed; there is no effective methodology for accounting and monitoring deviations from specified parameters; The issues of assessing the effectiveness of the cost control system and the degree of its influence on the results of the enterprise as a whole and its individual parts have not been studied.

The insufficiency of theoretical research and practical recommendations on the formation of accounting and analytical support in the process of cost control in process-oriented industries determined the purpose, objectives and structure of the dissertation work.

Purpose and objectives of the study. The purpose of the dissertation research is the theoretical justification and development of practical recommendations for the creation of accounting and analytical support for cost control in process-oriented industries, adapted to modern management requirements.

To achieve this goal, the following tasks are solved:

Reveal the functional purpose and place of cost control in the management system of process-oriented production;

Investigate the influence of the features of process-oriented production on the formation of accounting and analytical support for cost control;

Develop a system of indicators that serves as the basis for the formation of accounting and analytical support for cost control at management levels in the context of business processes, subprocesses and types of work;

Improve the methodology for identifying and accounting for deviations from specified cost parameters;

Offer methodological techniques and ways to control costs in the context of business processes, subprocesses and types of work;

Develop a methodology for assessing the effectiveness of cost control in process-oriented industries.

Field of study. The work was completed in the specialty 08.00.12 - Accounting, statistics, area of ​​study "Accounting": pp. 1.3. Methodological foundations and targets of accounting; 1.7. Accounting (financial, managerial, tax, etc.) accounting in organizations of various organizational and legal forms, all spheres and industries; 1.8. Features of the formation of accounting (financial, management, tax, etc.) reporting by industry, territory and other segments of economic activity; 1.11. Problems of cost accounting and product costing; area of ​​study "Audit, control and revision": paragraph 3.2. Theoretical and methodological foundations and targets for audit, control and revision of the passport of specialties of the Higher Attestation Commission (economic sciences).

Subject of research is a set of theoretical, methodological and practical issues that determine the content and organization of accounting and analytical support for cost control in process-oriented industries.

The object of the dissertation research textile and clothing production enterprises of the Republic of Mordovia spoke.

Theoretical and methodological basis of the study The basis was scientific works of domestic and foreign authors on the theory and practice of financial, management accounting and analysis, instructional materials of the Ministry of Finance of the Russian Federation, official data of the Ministry of Industry and Trade of the Russian Federation, materials of periodical scientific publications and conferences, analytical reviews of news agencies.

Information base of work are legislative and regulatory acts of the Russian Federation, accounting registers and reporting of commercial organizations, data from the Federal State Statistics Service, information from periodicals, resources of the global information network Internet, materials of primary accounting and reporting of textile and clothing production enterprises of the Republic of Mordovia.

Scientific novelty of the research is to develop scientific, methodological and practical recommendations for the formation of accounting and analytical support for cost control, adapted to the operating conditions of process-oriented industries.

During the research, the following most significant results were obtained:

The functional purpose of cost control in process-oriented industries is revealed, which is associated, firstly, with its definition as a continuous (end-to-end) process in the form of preliminary, current and subsequent control over all business processes, sub-processes and types of work and, secondly , with the need to expand and supplement its functions in the context of improving the management system;

The specifics of the activities of process-oriented industries were studied, the composition of business processes, subprocesses and types of work was identified and systematized, which served as the basis for the development of a system of indicators that influences the formation of accounting and analytical support for cost control;

A procedure has been proposed for organizing accounting and analytical support for cost control for business processes, subprocesses, types of work and responsibility centers, based on the integration of accounting data generated by various accounting systems;

A methodological toolkit for process-by-process cost control has been developed, based on an integrated approach to the organization of control procedures, which allows you to quickly assess the feasibility of spending resources at all stages of product creation in process-oriented industries;

A methodology for assessing the effectiveness of cost control is recommended, based on a system of indicators, which allows one to determine the impact of control actions on the results of both individual business processes and the enterprise as a whole.

Practical implementation of dissertation research is to develop recommendations aimed at developing accounting and analytical support for cost control in accordance with modern business requirements. The following recommendations have practical significance:

To develop a methodology for cost accounting for business processes, subprocesses and types of work;

Application of a new methodology for accounting and monitoring deviations from specified cost parameters;

Using the method of process-by-process cost control;

Assessing the effectiveness of cost control.

Testing and implementation of results. The main provisions of the dissertation research were presented and reported at the V Anniversary International Scientific and Practical Conference "Tatishchev Readings: Current Problems of Science and Practice" (Togliatti, 2008), VI International Scientific and Practical Conference "Tatishchev Readings: Current Problems of Science and practice" (Togliatti, 2009), All-Russian scientific and practical conference "Improving the system of accounting, analysis and audit in the context of innovative transformations in the regional economy" (Saransk, 2011).

Certain provisions of the dissertation research have been introduced into the practice of textile and clothing production enterprises in the Republic of Mordovia, CJSC Mordovian Patterns, and OJSC Twisted Products Plant Sura.

Scope and structure of the dissertation. The purpose and objectives of the study determined the structure of the dissertation work. The dissertation consists of an introduction, three chapters, a conclusion, a bibliography and appendices.

In administered the relevance of the chosen dissertation topic is substantiated, the essence of the problem is formulated, the purpose and objectives of the research, its object and subject are determined, the scientific novelty, theoretical and practical significance of the research is revealed.

In the first chapter, “Theoretical aspects of accounting and analytical support for cost control in process-oriented industries,” different approaches to determining the essence and content of control are explored, its functional purpose is clarified in relation to the operating conditions of process-oriented industries; the goals, objectives and principles of accounting and analytical support for cost control are determined; The influence of the features of process-oriented production on the construction of accounting and analytical support for cost control has been identified.

In the second chapter, “The procedure for the formation of accounting and analytical support for cost control in process-oriented industries,” information requests from users about expenses by management levels were investigated, the composition of indicators necessary for the formation of accounting and analytical support for cost control was determined, and a system of accounting and accounting and analytical support was developed. to control costs by business processes, subprocesses, types of work, and responsibility centers.

In the third chapter "Methodological techniques and methods for controlling costs in process-oriented industries" an analysis of the organizational structure of control systems was carried out and recommendations were given for improving its organizational forms in relation to process-oriented production, current cost control methods were reviewed and their critical assessment was carried out, proposals were given for changing the cost control method based on the process approach and a method for assessing its effectiveness was recommended based on quantitative and qualitative indicators.

In custody the main results are summarized, conclusions and practical recommendations obtained during the dissertation research are formulated.

BASIC PROVISIONS AND CONCLUSIONS OF THE DISSERTATION RESEARCH SUBMITTED FOR DEFENSE
1. Theoretical aspects of accounting and analytical support for cost control

Due to the fact that the further development of control as the most important management function largely depends on its relationship with modern management systems, the work conducted a study of modern control concepts based on theories of management, systems and risks.

Particular attention in the dissertation is paid to the analysis of risk-oriented concepts that have been developed in recent decades, such as COSO, SAC, COBIT, SAS, ISA, the purpose of which is the maximum algorithmization of the control process to eliminate and minimize all existing risks. As the study showed, most economists consider internal control as an integrated system in business process management, consisting of a certain set of components: control environment, risk management, information systems, monitoring and control procedures.

Since the subject of the dissertation research is cost control in process-oriented industries, the work reveals its functional purpose in relation to the features of these particular structures. Cost control in process-oriented industries is considered in the dissertation as a constantly operating system of operational monitoring and verification of compliance of actual costs with specified parameters at all stages of creation of consumer value, which allows assessing the implementation of benchmarks and the results of business processes in order to regulate strategy and achieve strategic goals enterprises.

The functional purpose of cost control in process-oriented industries is associated, firstly, with its definition as a continuous (end-to-end) process in the form of preliminary, current and subsequent control over all business processes, subprocesses and types of work and, secondly, with the need expansion and addition of its functions in the context of improving management systems for process-oriented production.

The work provides a detailed description of the cost control system, highlighting the structural elements, which are objects, subjects, accounting and analytical support, methods and control results. The objects of cost control in relation to the specifics of the enterprises under consideration are material, intangible, labor and financial resources of business processes with their subsequent detailing by subprocesses, types of work, centers of responsibility and places of origin.

Subjects of cost control are persons vested with the rights and responsibilities to perform control functions over the rational use of resources and the formation of performance results, which in the dissertation are considered at vertical and horizontal levels of management.

An important component of the cost control system is its accounting and analytical support, which includes the formation of the necessary information in the context of business processes, subprocesses, types of work and responsibility centers.

Rice. 1.Cost control system

The mechanism of influence of the subject on the object must be carried out using a set of various techniques, methods, procedures that make up the control methodology.

Cost control as a system involves the use of corrective control actions in the form of direct and feedback. Moreover, if direct communication involves assessing the expected level of expenses, followed by comparing them with given parameters and providing the results of control actions, then feedback is focused on the “input” in the form of resources and the “output” - in the form of a finished product and associated costs with determining the effectiveness of the control performed and the degree of its impact on the controlled object.

The cost control system in process-oriented industries is presented in Fig. 1.

2. The influence of the features of process-oriented production on the formation of accounting and analytical support for cost control

The socio-economic development of society in modern conditions has led to the need to improve the principles and management systems of business entities. The study showed that the traditional linear-functional management structure is not capable of effectively and comprehensively influencing the managed object. Adaptive or organic control structures are designed to solve this problem, the main focus of which is their ability to change their shape, adapting to changing environmental conditions. It is precisely these structures that include process-oriented production, the functioning of which is based on the process approach, which leads to the simplification of multi-level hierarchical organizational structures, thereby ensuring greater focus on the consumer. A comparison of the socio-economic results of organizations built on the basis of functional and process approaches shows that organizations focused on the latter of them have significant competitive advantages in world markets.

When building a cost management system based on business processes, the main emphasis is on developing mechanisms for interaction of structural units both within the company and with the external environment. This allows you to take into account such important aspects of the business as focus on the final product, the interest of each specific performer in improving the quality of the final product, as well as in the economical and rational use of funds. At the same time, it becomes possible to delegate part of the authority to make management decisions of an operational and strategic nature, assigning responsibility to specific performers of a business process, sub-process and type of activity.

Cost management in this context allows you to see their composition, structure and volume by specific links in the cost chain, as well as by those business processes, sub-processes and types of work that make up the largest share in the cost structure. This creates the opportunity to determine the composition of the most cost-intensive activities, which, in the event of ineffective functioning, are subject to abolition.

As the study showed, the works of foreign and domestic scientists present a wide range of views and approaches to the interpretation of the concept of “business process”. The analysis made it possible not only to substantiate the need to use a systematic approach to revealing the content of a business process, but also to develop an original idea, according to which a business process is understood as a purposeful sequence of various types of activities that creates a result (product, service) that is valuable to the consumer (client).

Domestic and foreign literature provides different approaches to the composition and classification of business processes. The author joins the opinion of those scientists who classify business processes into two groups: main ones that add use value to a product or service (production, operational, innovative, investment, after-sales service), and auxiliary (supporting or providing) business processes that do not add consumer value of the product (service). Moreover, each group includes a certain set of business processes, depending on the technological and organizational features of production, the stages of creating a new use value and bringing it to the end consumer.

For effective management of business processes, it is important to correctly form a process-oriented structure, which involves their construction in a certain, interconnected order, which contributes to the identification and systematization of business processes in the organizational structure of the enterprise, and most importantly, it will determine the interaction and connection of process inputs and outputs, thereby giving a complete and systematic picture of the enterprise’s activities.

Classic representatives of process-oriented industries are enterprises for the production of textile and clothing products, which are a complex set of business processes, subprocesses and types of work, presented in Fig. 2.

One of the necessary conditions for the successful implementation of cost control functions is the optimization of its accounting and analytical support, which is the most important condition for the validity of management decisions made.

The study of the characteristics of textile and clothing production enterprises made it possible to identify the main factors influencing the organization of accounting and analytical support for cost control, which are the mass nature of production, the diversity and instability of the range of products, the high material intensity of products, the absence or minimum size of work in progress, etc. These factors predetermine the composition and structure of expenses, thereby influencing the choice of costing objects and methods of accounting for production costs.

Rice. 2.Classification of business processes in clothing production

By accounting and analytical support for cost control, the author understands a system for collecting, storing and accumulating information in the necessary analytical sections for its subsequent processing and transformation into useful information to satisfy users’ information requests and develop optimal management decisions.

The work defines the tasks and procedures associated with the formation of accounting and analytical support for control, including:

Collection, processing and transmission of information in strict accordance with the characteristics of process-oriented production;

Addressability and completeness of information flows;

Generating data on expenses of business processes, subprocesses and types of work based on the integration of information created by different types of accounting;

Identification of deviations in costs from specified parameters;

Assessing the results of business processes;

Search for internal reserves to reduce production costs.

Rice. 3.Model of accounting and analytical support for cost control
A special role in the process of generating information on expenses belongs to an integrated approach, focused on the interrelation of data from operational-technical, financial, managerial, tax and statistical accounting, thereby forming a unified information system based on primary accounting, through collection, registration, processing and presentation of data to the appropriate authorities at management levels in accordance with information requests of users. The work proves that, focusing on the harmonization and integration of information flows created by different types of accounting, it is possible to generate the necessary information to satisfy any information requests of all interested user groups: managers of business processes, subprocesses, divisions, departments, services and specific performers for the purpose of effective cost control. The accounting and analytical support model for cost control is shown in Fig. 3.

3. The procedure for creating accounting and analytical support for cost control in process-oriented industries

The study showed that in linear-functional management structures, as a rule, the formation of information is carried out in the context of structural divisions. This leads to a complication of the process of information exchange both horizontally and vertically, to its repeated duplication, and most importantly, to large overhead costs and unreasonably long periods of time for developing management decisions. In process-oriented structures, in contrast to linear-functional ones, it is possible to generate information on the costs of business processes, subprocesses, types of work and operations, which makes it possible to identify the results of the enterprise’s activities at the places of their origin. It is necessary to emphasize that management efficiency in process-oriented industries can be achieved by combining both process and structural-functional approaches to enterprise management, due to the fact that employees of such enterprises perform the functions assigned to them within individual structural divisions and business -processes.

Since, when implementing cost control, the various services and divisions of the enterprise involved, included in a business process or sub-process, are in inextricable unity, there is a need to integrate and coordinate information flows on the use of resources, depending on the goals set and the tasks being solved by specific levels of management. The order of interaction between management levels in process-oriented industries is presented in Fig. 4.

Due to the fact that the composition and content of cost information are determined by the needs of internal users, its creation begins with the determination of indicators that reflect the process of generating costs of business processes, subprocesses and types of work.

For the purpose of developing corrective control actions, the author has determined the composition of information on costs, which is differentiated depending on the information requests of each management level.

In order to create proper accounting and analytical support for cost control, it is important that they be fully and objectively reflected in the primary documentation.

The recommended list of indicators presented in the primary documentation forms the basis for organizing analytical accounting of expenses in the context of subprocesses, types of work and operations, as well as costing items and types of products.

Management at senior management level

Owner, founder

II

Level management

company management

General

director (D)

DM

DSN

III

Control

at the level

managers

business processes,

subprocesses

Supervisor

B-P, Sub-P

Director of Marketing Service - DM; Director of Supply Service - DSN; production director - DP; Director of Sales Service - DSB.
Rice. 4.Scheme of interaction between control levels

in process-oriented industries
It is proposed to carry out analytical accounting of expenses on account 20 “Main production” of the “Production” business process: for subaccounts - 20.1 - Design, 20.2 - Cutting, 20.3 - Embroidery, 20.4 - Sewing,
20.5 - Quality control; types of products (two categories); types of work (one category); calculation items (one category). The recommended structure of account 20 “Main production” is presented in table 1.

To generalize and systematize the accounting of expenses for business processes, subprocesses and types of work, the dissertation author recommended new forms of accounting registers, including the necessary information about expenses in various control and analytical sections.

The issue related to the choice of calculation object in process-oriented production is still debatable.

The author considers it possible in these industries to use accounting and calculation methods in the ABC method (Activity Based Costing) system, which involves a more accurate determination of the cost of production in the context of business processes with the establishment of responsibility for the manager of a specific type of work for expenses incurred.

The use of this methodology, as shown by testing at enterprises producing garments, although it led to an increase in cost accounting and calculation objects, at the same time made it possible to systematically monitor the process of cost formation throughout the entire technological production cycle, quickly identify deviations from the norms, and most importantly - to take timely management actions not after the completion of the production process, but directly during its implementation.

Table 1

Structure of account 20 "Main production",

business process "Production", type of product - men's suit

Subprocess subaccount codes	Analytical accounting account codes
	type of product	type of work	costing items
20.1 Design	20.1.01	20.1.01.1. Model sketch development 20.1.01.2. Calculation of the production of model patterns 20.1.01.3. Model calculation	20.1.01.1.1-20.1.01.1.9 20.1.01.3.9
20.2 Uncover	20.2.01	20.2.01.1. Calculation of pieces of fabric 20.2.01.2. Laying 20.2.01.3. Layout and combination of patterns 20.2.01.4. Shallowing 20.2.01.5. Product cut	20.2.01.1.1-20.2.01.1.9 20.2.01.5.9
20.3 Embroidery	20.3.01	20.3.01.1. Selection of threads 20.3.01.2. Laying the cut 20.3.01.3. Hooping the cut details 20.3.01.4. Making embroidery	20.3.01.1.1-20.3.01.1.9 20.3.01.4.9
20.4	20.4.01	20.4.01.1. Disassembly of the cut of the product 20.4.01.2. Sewing the product 20.4.01.3. Overcasting 20.4.01.4. Sewing buttons 20.4.01.5. Inserting zippers 20.4.01.6. Inserting fittings 20.4.01.7. Wet heat treatment	20.4.01.1.1-20.4.01.1.9 20.4.01.7.9
20.5 Quality control	20.5.01	20.5.01.1. Visual inspection 20.5.01.2. Examination according to the report card	20.5.01.1.1-20.5.01.1.9 20.5.01.2.9

An important condition in the process of forming accounting and analytical support for cost control is their accounting by responsibility centers, the main purpose of which is to obtain information about costs in the context of each center. Focusing on the specifics of clothing production, the work identifies centers of responsibility and indicators characterizing its activities. The author believes that the formation of accounting information on expenses in the context of business processes, sub-processes, types of work in conjunction with responsibility centers, subject to appropriate processing with the issuance of reports to interested users, will increase the level of transparency and analytics of data, thereby ensuring the effectiveness of control.

4. Methodological techniques and ways to control costs

An important condition for organizing cost control is the choice of a rational methodology for its implementation, which was preceded by an analysis of existing methods used in theory and practice. The study showed that the main disadvantages that one has to face when developing methodological techniques and methods of control are the lack of regulatory documents regulating the procedure for carrying out control, the focus mainly on subsequent control, the lack of development of issues of classification of objects and subjects of control, their relationships by levels management and functional connections, lack of a scientifically based approach to building a cost budgeting system, etc.

The elimination of these shortcomings will be greatly facilitated by the methodological techniques and methods recommended by the author, with specification of the stages of its implementation. Contents and main stages of control, incl. expenses are presented in Table 2.

An important condition for the successful implementation of tasks aimed at increasing the efficiency of cost control is the use of documents reflecting detailed regulations and technology for its implementation. To solve this problem, the author has developed the Regulations on the Internal Control Service, the job description of the controller, inspection plans and programs and other documents. In addition, in accordance with the characteristics of process-oriented industries, a composition of benchmark indicators for business processes, sub-processes and types of work is proposed, which allows assessing the implementation of the planned current and strategic tasks to reduce costs. In the work, in relation to the peculiarities of clothing production for each sub-process, diagrams of the sequence of control procedures (control cards) (Table 3) and forms of working documentation reflecting the results of the inspection are recommended. At the same time, the work presents a list of control procedures that provide for comparison of actual indicators with their standard values ​​for the costs of business processes, subprocesses, types of work, responsibility centers, causes and culprits of deviations.

table 2

Stages	Content
1. Selection of organizational forms of control	1.1 Selecting an option for the organizational structure of the department 1.2 Specification of the functions of the control department
2. Regulation of the service’s activities control	2.1 Development of regulations, job descriptions that take into account the specifics of the industry to secure rights, duties, responsibilities, and qualification requirements 2.2 Composition of the control service
3. Ensuring the planning process and programming control	3.1 Analysis of the current management system and its elements 3.2 Development of plans and detailed control programs 3.3 Establishing the level of materiality 3.4 Determining cost control risk
4. Define benchmarks	4.1 Creation of a system for measuring and monitoring the status of control parameters, incl. by expenses 4.2 Development of criteria for evaluating comparison results 4.3 Making decisions on adjusting control parameters, incl. by expenses
5. Determination of objects of control, goals and objectives of inspection	5.1 Classification of control objects, incl. by expenses 5.2 Specification of control goals and objectives, incl. by expenses
6. Providing methodological and technical tools	6.1 Development of internal standards 6.2 Selection of control procedures and methodological techniques 6.3 Determining the direction of inspection 6.4. Determining the time spent on checking each object 6.5 Determining reference data sources
7. Ensuring the order of registration of control results	7.1 Development of working documents 7.2 Construction of network execution graphs control programs, incl. by expenses

Table 3

Cost control map for the "Cutting" subprocess

Enterprise: JSC "Mordovian Patterns" Buisness process: Production Subprocess: Uncover		Activities: Calculation of pieces of fabric Laying Layout and combination of patterns Shallowing Product cut		Date of inspection: Controller's name: Ivanov I.I.
Divisions	Objects of control		Control procedures
Cutting shop	1. Technological cutting operations 2. Approved raw material consumption rates and materials 3. Approved waste standards 4. External fabric defects		1. Monitoring compliance of technological operations with established standards 2. Checking the approved standards for material consumption for each cutting card 3. Control of the formation of excess waste 4. Verification of timely and complete documentation of waste from the moment of generation to delivery to the warehouse 5. Monitoring the detection of external fabric defects during the cutting process
Production accounting department	1. Procedure for writing off production costs 2. Availability of normative and estimate documentation 3. Documentation for releasing materials for cutting		1. Checking the write-off of production costs as intended 2. Checking the correctness of the cutting cards 3. Checking compliance with approved expense standards
Technical control department	1. Quality of materials sent for cutting 2. Compliance with technical standards when cutting fabric		1. Timely registration of detected fabric defects 2. Filing claims against those responsible for the marriage 3. Analysis of the occurrence of defects and substandard products based on textile and production defects

The dissertation author analyzed different models of organizational structure of internal control used in practice. Based on the analysis of centralized, decentralized and combined options for constructing internal control, the dissertation reveals the disadvantages and advantages of each of them and develops a scheme for a differentiated approach to the choice of organizational forms of its construction, depending on the setting of the goal and the specification of the tasks being solved.

1. 
   Assessing the effectiveness of cost control

When considering the effectiveness of any management activity or part of it, the basis is the adequacy of the positive results achieved in the process of its implementation, corresponding to the intended goals, taking into account the costs incurred.

Critically assessing the opinions of economists on the effectiveness of control as the most important management function, the author gives this function a complex nature, considering it from different positions, paying special attention to the level of efficiency with minimal costs for the implementation of control procedures.

For an objective assessment of the effectiveness of control, a necessary condition is the development of evaluation criteria expressed in quantitative and qualitative indicators. Quantitative indicators include productivity (implementation of the approved control plan, number of inspections per inspector, number of violations identified, etc.), efficiency (percentage of errors identified, percentage of recommendations implemented, economic effect, etc.) and efficiency (reduction expenses for control and external audit, etc.) (Fig. 5).

Qualitative are indicators that characterize the quality of documents drawn up based on control results, the level of qualifications of inspectors, compliance of control actions with regulatory documents, timeliness and quality of elimination of inconsistencies in work, validity of conclusions based on control results, correctness and appropriateness of recommendations for making management decisions, achievement of inspection goals. As for determining the amount of effect from the implementation of control measures, this is related to the issue of measurement: if the control carried out contributed to the reduction of unproductive expenses and losses, the return of funds, and this fact was subject to documentation, it is possible to determine the absolute amount of the effect; If the implementation of the recommendations made it possible to prevent or reduce the risks of unproductive expenses and losses, but there are no documents recording these facts, some uncertainty arises in the assessment and, as a consequence, the inability to determine the absolute amount of the effect.

According to the author, measuring the effectiveness of control according to the cost-effect principle is not always an accurate criterion for assessing its effectiveness, therefore it is more correct to assess the effectiveness of each control procedure, provided that the goal is achieved and the funds spent on this activity are used rationally.

Rice. 5.Quantitative performance assessment indicators

cost control
An important condition for increasing the level of control effectiveness is the availability of high-quality and reliable information about the costs incurred for its implementation. The author has developed a system of indicators for assessing the quality of information and proposed a testing method that allows us to determine the level of risk of its unreliability and the risk of significant distortions.

To determine the effectiveness of the internal control service and individual employees, a rapid testing method is proposed, which includes the sequential implementation of the following stages: development of planned tasks, evaluation of test results, determination of performance assessment indicators.

To determine the impact of the control exercise on the results of the enterprise, individual divisions and business processes, a modeling method is proposed that allows us to determine the effect in the form of reducing losses from defective products and other unproductive expenses.

We believe that the conclusions and recommendations developed by the author, aimed at improving accounting and analytical support for cost control on a new methodological and organizational basis, will contribute to the development of informed management decisions and increasing the business efficiency of commercial organizations.

1. Kuzmichev, A.A. Accounting and analytical support for internal control [Text] / A.A. Kuzmichev, N.F. Kolesnik // Economy. Sciences. - 2010. - No. 11 (72). - pp. 233-237. - 0.44 pcs. l.

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7. Kuzmichev, A.A. Information support of internal control [Text] / A.A. Kuzmichev // Materials of the 5th anniversary. international scientific-practical conf. "Tatishchev readings: current problems of science and practice" // Current problems of socio-economic development: territorial and sectoral aspects. Part IV. - Tolyatti: Volzhsk. University named after V.N. Tatishcheva, 2008. - P. 91-97. - 0.32 pcs. l.

8. Kuzmichev, A.A. Responsibility centers as objects of the management control and accounting system [Text] / A.A. Kuzmichev, N.F. Kolesnik // Current problems of socio-economic development: territorial and sectoral aspects: materials of the VI International. scientific-practical conf. "Tatishchev's readings: current problems of science and practice." Part I. - Tolyatti: Volzhsk. University named after V.N. Tatishcheva, 2008. - P. 272-278. - 0.3 pcs. l.

9. Kuzmichev, A.A. Effective budgeting as an element of internal control [Text] / A.A. Kuzmichev, N.F. Kolesnik // Economics and management: in search of something new: interuniversity. Sat. scientific tr. - Vol. VI / editor: Burlankov S.P. (prev.) [etc.]. - Saransk: RNITs, 2009. - pp. 84-88. - 0.41 pcs. l.

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11. Kuzmichev, A.A. The essence of internal audit and its place in the control system [Text] / A.A. Kuzmichev // Management of economic systems: collection. Art. II International scientific method. Conf. - Penza: Privolzhsky House of Knowledge, 2010. - P.94-96. - 0.13 pcs. l.

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1

The age of the digital economy has changed the principles and tools of interaction both between entities in the business environment and within entities. All this requires improving approaches to managing business entities and changing the attitude of all employees. Information support is becoming an important component of management, and the sales management process, which occupies a leading position in a market economy, requires the development of a modern approach to such support. This article discusses issues of accounting and analytical support for sales management within the framework of a strategic marketing alliance. 3 main blocks are identified: accounting and reporting, analytical and planning, each of which is given a brief description, directions for maintaining detailed sales records, types of analysis and planning options are determined. In particular, it is recommended to keep records of sales by geographic segments, brands, groups of similar products, and retail chains; the analytical block involves multi-level general sales analysis, factor analysis, ABC analysis, XYZ analysis and prospect analysis; planning includes formal strategic and operational planning, as well as business modeling. The information collected in the accounting and reporting block is the basis for multidisciplinary analysis, which, in turn, allows you to draw up sales budgets and a production plan. The developed recommendations make it possible to quickly provide sales department employees with information that ensures both the rhythmic and effective work of an individual entity that is part of a strategic marketing alliance, and obtaining a synergistic effect from their joint activities.

accounting and analytical support

sales management

planning

1. Khmelkova N.V. The essence and forms of strategic marketing alliances / N.V. Khmelkova, A.V. Agenosov // Economic and humanitarian studies of regions. – 2013. – No. 1. – P. 104–111.

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3. Usatova L.V. Accounting and analytical support for the activities of enterprises in the management accounting system / L.V. Usatova, S.V. Kuligina, N.A. Kalutskaya, S.N. Kovalenko // Management accounting. – 2016. – No. 2. – P. 59–66.

4. Sheth J.N., Sisodia R.S. Marketing productivity: issues and analysis // Journal of Business research. – 2002. – Vol. 55, No. 5. – R. 349–362.

5. Accounting Regulations “Information by Segments” PBU 12/2010 (approved by Order of the Ministry of Finance of Russia dated November 8, 2010 No. 143n [Electronic resource]. – Access mode: https://www.minfin.ru/ru/perfomance /accounting/accounting/legislation/positions/#ixzz55ljxJ3FOP (date of access: 02/07/2018).

6. Stryabkova E.A. Foreign trade and economic growth / E.A. Stryabkova, S. Krotova // Belgorod Economic Bulletin. – 2017. – No. 2 (86). – pp. 198–205.

7. Raggio R.D., Leone R.P. The theoretical separation of brand equity and brand value: Managerial implications for strategic planning // Journal of Brand Management. – 2007. – Vol. 14, No. 5. – R. 380–395.

8. Lyubushkin A.A. Management accounting and sales analysis in wholesale trade organizations / A.A. Lyubushkin // Economic analysis: theory and practice. – 2009. – No. 36. – P. 37–48.

9. Kucheryavenko S.A. Profitability as a factor in increasing the efficiency of an enterprise / S.A. Kucheryavenko, O.V. Vaganova, S.G. Stenyushkina // Scientific result. Series: Economic research. – 2014. – T. 1, No. 2 (2). – pp. 101–107.

10. Khoruzhy L.I. Methodology for generating reporting information about innovations in agricultural organizations / L.I. Khoruzhy, T.N. Gupalova // Accounting in agriculture. – 2015. – No. 5–6. – pp. 40–45.

11. Zimakova L.A. Using accounting modeling tools to determine the synergetic effect / L.A. Zimakova, I.V. Serebrennikova // International accounting. – 2015. – No. 29. – P. 11–16.

Sales indicator is one of the most important indicators that determine the possibility of generating income for a commercial organization; it has a direct impact on the financial result. Therefore, an important element of the management of a commercial organization is the sales management process.

Modern sales schemes can be quite simple, when the direct manufacturer brings the product to the final consumer, but these schemes are rarely used. More often, several links are involved in the sales chain - these can be large- and small-scale wholesale, retail trade organizations; their number and relationships with each other are quite diverse. Strategic marketing alliances have been developing in recent years. N.V. Khmelkova, A.V. Agenosov defined a strategic marketing alliance as “a specific form of marketing integration of organizations aimed at consumer satisfaction, and at the same time a special mechanism for creating competitive advantages in the modern market.”

The participants in a strategic marketing alliance are different legal entities, some of which are interdependent entities. That is, there are relationships between them that can influence the conditions and (or) results of transactions. Due to this feature, manufacturers influence not only the terms of transactions, but also the generation of sales reports, on the basis of which data for drawing up a production program are determined or operational changes are made to it. It should also be taken into account that these transactions are subject to special control by the tax authorities. According to S.V. Gizatullina, it is necessary to control the profitability of transactions between related parties and keep records of the range of market profitability.

The effectiveness of management largely depends on well-formed accounting and analytical support that contributes to the implementation of assigned tasks. In the 21st century, information is becoming a more valuable commodity; its lack leads to additional costs. Therefore, it is necessary to build a marketing information support system taking into account the operating conditions and relationships between business entities.

The main goal of this study is to develop approaches to organizing accounting and analytical support for sales management within the framework of strategic marketing alliances.

J.N. Sheth, R.S. Sisodia concluded that it is necessary to correctly select criteria for selecting informants and information. Consequently, the collected and subsequently analyzed information must be comparable, and for this it must be formed on the basis of general and clearly regulated rules, which allows information systems used for the purposes of accounting (financial and management) accounting.

The complexity of the issue raised lies in the need to integrate accounting and reporting indicators of various levels of sales operating in a single “manufacturer-consumer” chain, which implies the presentation of additional requirements for accumulated external and internal information.

During the research, the three most important blocks of accounting and analytical support for sales management were identified and recommendations for their implementation were developed; they are presented in the figure.

Accounting and analytical support for sales management

I. Accounting and reporting block. It involves the development of areas for detailed sales accounting, allowing for the preparation of uniform reports with comparable indicators, which are used as the basis for analysis, drawing up sales budgets, forming a production program and promptly making changes in production.

Choosing the right areas for sales accounting is the analyst’s primary task. Excessive detail leads to an increase in time for entering and processing information, which leads to an increase in the cost of information support, and an insufficient amount of data does not allow for in-depth analysis and making a correct sales forecast.

It should be noted that accounting regulations regulate the rules for preparing information and presenting it in financial statements, and the accounting methodology is determined directly by business entities, based on management needs and the capabilities of the software products used.

Recommendations for organizing sales accounting were based on the main provisions of PBU 12/2010 “Information by Segments” to identify segments, which include: the ability to bring economic benefits and involving corresponding expenses; the need for systematic analysis and evaluation; the possibility of forming financial indicators separately from indicators of other parts of the organization’s activities, as well as the information needs of management personnel of production business entities included in strategic marketing alliances (this information was obtained through a survey, questionnaire and research into accounting practices). To meet the information needs of sales management, records should be kept highlighting the following areas.

1. Geographical sales segments. In accordance with paragraph 6 of PBU 12/2010 “Information on segments”, the basis for identifying segments can be geographical regions.

Geographic segmentation is important, since the purchasing power in the regions is different, the costs of delivery to remote regions are quite large, so it is important not only to determine the minimum and maximum prices in the regions, but also the rate of profitability for each business segment.

For organizing sales, a large number of geographic segments is an advantage, and from the point of view of information content, it is advisable to combine information.

An important geographical segment from an accounting point of view is the foreign economic segment, as the most strategically significant.

2. Trademarks. Creating and maintaining trademarks (brands) requires certain costs. According to R.D. Raggio, R.P. Leone, the price and brand value are different. An economic entity, creating a brand (trademark), attaches some qualitative or functional features to the product, which creates the basis for the formation of a stable consumer opinion. Thus, the costs associated with creating a brand determine its cost. And brand value depends on management decisions related to pricing, brand volume, segmentation, positioning, etc. . It is necessary to maintain it throughout the entire life cycle of the brand. The main result of a brand’s work is sales volume; if the brand’s influence on volumes decreases, it is necessary to determine the reasons that caused this fact and identify measures to increase the value of the brand.

This implies the importance of monitoring the relationship between brands and sales volumes, which proves the need to organize accounting in this area.

3. Groups of homogeneous products. Accumulation of information on groups of homogeneous products is the basis for ABC analysis, planning of product balances and sales forecasting.

4. Retail networks. Little competition makes it possible to concentrate on sales markets; increased competition places new demands on marketing - this is a reorientation to the client. Retail chains are closest to customers, so they respond faster to changes in customer needs.

It should be noted that each retail chain has distinctive features:

They are aimed at certain groups of buyers (social strata),

Sets requirements for the quality of food products, expiration dates, packaging, etc.

The contracts specify different terms of delivery and return of unsold products.

Consequently, each retail chain is associated with certain costs, and it is necessary to assess the profitability of retail chains. Therefore, it is advisable to separate retail chains into a separate area of ​​sales accounting.

II. Analytical block. It includes analysis in the following areas:

1. General sales analysis: dynamics and structure of sales, assessment of plan implementation.

It allows you to determine seasonal fluctuations and overall sales trends. The information source is internal data, most of which is concentrated in accounting.

2. Factor analysis of sales. A.A. Lyubushkin notes the need to analyze sales in terms of the following factors: sales volume, price, assortment, cost of sales. Carrying out this analysis should reveal the reasons that led to the changes. An increase or decrease in sales may not be associated with the activities of the analyzed entity, but with problems among competitors, so incorrect conclusions will lead to erroneous decisions. This means that at this stage it is necessary to talk about a combination of quantitative and qualitative methods of analysis.

3. ABC analysis.

ABC analysis is based on the well-known Pareto principle, which states: 20% of effort produces 80% of the result. It is advisable to carry out this type of analysis for groups of homogeneous products to plan the sales range.

Based on information on sales volumes by type of product and profitability, the most important products for the manufacturer are determined, while it must be taken into account that refusal to produce and sell certain types of products leads to a reduction in profits due to the redistribution of fixed costs, previously absorbed by discontinued products, to remaining products. Thus, the profitability of the remaining products decreases. But this may not happen due to an increase in the market capacity for sales of the most profitable products.

4. XYZ analysis.

This analysis is based on the use of a mathematical-statistical method that allows one to calculate the coefficient of variation using the formula

where Xi is the parameter value for the assessed object for the i-period; - average value of the parameter for the analyzed object of analysis; n - number of periods.

The results of the analysis make it possible to determine the stability of sales of individual product groups.

5. Analysis of prospects. It includes: analysis of new products, new customers, financial prospects.

As part of this analysis, the profitability (profitability) of a client, group of clients, product, group of similar products, etc. is determined. .

III block - planning.

Planning involves:

1. Formal strategic planning.

Its main goal is to develop approaches to achieving the goal and identify success factors. It includes defining a goal, developing a strategy, appointing responsible persons, forming criteria for assessing the achieved result, drawing up enlarged budgets for the most important and newly developed market segments, and conducting a plan-fact analysis.

2. Operational planning. It is based on the knowledge and experience of employees, on the results of marketing research and analysis of reporting data and involves detailed planning in various areas; drawing up an integrated sales budget based on information from all participants in the strategic marketing alliance.

3. Business modeling.

Within the framework of this direction, several tasks are being solved:

1) establishing relationships between planning results and financial indicators reflected in reporting by drawing up forecast derivative balance sheets that characterize problem areas;

2) determination of the synergistic effect from the joint activities of the alliance participants (cost synergy is associated with the implementation of a unified marketing policy (advertising, research, promotions, etc.) and savings on the costs of each individual entity; managerial synergy appears as a result of various business combinations of the alliance participants ; financial synergy involves the use of convenient and profitable payment schemes; tax synergy is associated with the use of the most acceptable taxation systems between related entities).

Thus, within the framework of the study, the most important blocks of accounting and analytical support for sales management of a strategic marketing alliance were identified: the accounting and reporting block, for which the directions for maintaining detailed accounting are determined - geographical segments, trademarks, groups of homogeneous products, retail chains; analytical block, which involves multi-level general sales analysis, factor analysis, ABC analysis, XYZ analysis and prospect analysis; planning includes formal strategic and operational planning, as well as business modeling. The information collected in the accounting and reporting block is the basis for multidisciplinary analysis, which, in turn, allows you to draw up sales budgets and a production plan. Well-organized information support should contribute to the joint coordinated activities of alliance participants and obtain a synergistic effect.

Bibliographic link

Zimakova L.A., Tresnitsky A.B., Poltorobatko M.O. ACCOUNTING AND ANALYTICAL SUPPORT FOR SALES MANAGEMENT // Fundamental Research. – 2018. – No. 2. – P. 95-99;
URL: http://fundamental-research.ru/ru/article/view?id=42081 (access date: November 25, 2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"

Today it is becoming increasingly clear that the quality of accounting and analytical support for enterprise management determines not only the effectiveness of current management decisions, but also the validity of adopted strategic plans for the long term, as well as the successful implementation of control along the entire management chain. At the same time, traditional accounting does not allow tracking information with the required level of detail: in the context of structural divisions of the enterprise, activity segments, groups and types of products, etc. The historical nature of the information it supplies does not have time to fill the needs of operational management, as well as provide a full-fledged basis for strategic planning .

Such tasks are assigned to management accounting, which acts as the main supplier of system information, not only covering all significant management objects within the enterprise, but also allowing us to take into account external factors affecting the financial and economic activities of the organization.

For the dynamic development of an enterprise, making effective management decisions and achieving long-term goals, an economic entity needs an accounting and analytical support system that fully and objectively reflects the current economic situation. The key requirements for information in this system will be: efficiency, realism, complexity and content. The new quality of accounting and analytical support will allow managers to make effective management decisions that meet modern conditions of the market environment.

Accounting and analytical information used to manage an enterprise is divided according to a number of characteristics. Thus, in relation to a business entity, information is divided into internal and external. Internal information represents business accounting data - operational, statistical and accounting. External information is obtained from a wide variety of sources: regulatory documents, the media, statistical collections, special publications, etc.

From the point of view of the specific task for which information is used, it is divided into main and auxiliary.

Another criterion for classifying information is the frequency of its presentation. There are regular (periodic) information and episodic information. The timing and format for presenting regular information are regulated by the company’s internal documents. Episodic (special) information is collected and presented as needed, based on management tasks being solved at a particular point in time by the enterprise management.

In order for the collected information to be suitable for use by managers, it must be subjected to certain processing. For these purposes, it is possible to use various methods, which can be divided into two groups.

The first of these includes standard methods applied at regular intervals to standard reports. The frequency of use of these methods is dictated by the requirements of the users concerned. Standard methods can be incorporated into special analytical programs for computers.

The second group includes rarely used methods of information processing, the need for which arises only in special cases when solving specific narrow problems. These include: matrix analysis, SWOT analysis, functional cost analysis, correlation analysis, etc.

Depending on the degree of processing and generalization, primary information and secondary or summary information are distinguished. The last two are obtained by processing and summarizing primary data.

As a result of processing and summarizing information, management accounting data becomes clear to users. They are presented to management personnel in the form of analytical tables, special and periodic reports, graphs, diagrams, etc. As a result, managers have the opportunity to determine the objects of the most profitable investment of financial resources, high-risk areas, unprofitable and, conversely, the most successful types of products, etc. d.

Based on its relationship with time, information can be classified as planned and actual. Planned data is obtained on the basis of calculations taking into account existing resources and predicted factors of the enterprise's activity. Of particular importance is information that characterizes emerging deviations from planned indicators and requires prompt intervention from management.

Efficiency and reliability of the data presented;

Continuity of collection and processing of indicators;

Systematicity and interconnectedness;

Connection with management needs.

The need for management accounting data varies across management levels. Thus, at the lower level of enterprise management, information directly relates to processes occurring in departments and is used primarily for the purpose of organizing operational control over the correct flow of business activities and taking into account emerging deviations from planned indicators. To measure such data, mainly natural indicators are used, with the help of which the following are assessed: volumes of production and sales of products; volumes of consumption of material, labor and other resources; the amount of time used for various processes to occur.

The higher the level of management, the more cost indicators will be used in reports prepared for managers. On the one hand, the frequency of presentation of analytical information decreases, on the other hand, the level of data generalization increases. The value of such information for managing the activities of an enterprise is more important and can help to timely identify serious deviations from planned goals and make decisions to adjust business activities.

Top managers receive final management accounting data in the form of generated reports in various areas. Decisions made on their basis, as a rule, have long-term consequences for the company's activities.

To improve the quality of accounting and analytical management support, enterprises must develop an information strategy that meets the material, labor, financial and organizational capabilities of the business entity. As part of this strategy, it is necessary to provide for such elements as: selection of the most reliable sources of information; technology for collecting, processing and transmitting information; organization of information flows between different levels of management.

At manufacturing enterprises, it is advisable to create an independent service whose responsibilities will include the formation of information flows, processing and analysis of information, its provision to interested users, etc.

It is important to observe the principles of comprehensiveness and consistency of accounting and analytical information.

The required analyticity of information is ensured using a number of criteria: a) completeness of data coverage; b) universality of the obtained indicators; c) materiality of the data; d) the required degree of reliability; e) timeliness (promptness) of receipt and submission; f) rational labor intensity of data processing; g) comparability of indicators with previous periods of financial and economic activity, as well as with similar indicators of competitors.

Accounting and analytical support for management integrates two main bodies of information: the first contains planning data, forecast calculations based on accepted plans and expected business development scenarios; the second includes factual information about the results achieved, for the enterprise as a whole and in the context of structural divisions, as well as products supplied to the market.

The management accounting system is not limited to just collecting and summarizing factual data. The necessary systematization of indicators is carried out, their analysis in different directions and presentation in an easy-to-read form. A particularly important information tool is plan-factual data analysis, that is, a comparison of the actual performance indicators of the enterprise with those included in the plans and analysis of the reasons that caused their deviations.

Thus, we can conclude: management accounting is a system of accounting and analytical information that provides the management apparatus of an enterprise with the information necessary for planning, control, regulation and analysis and serves as the basis for making management decisions. At the same time, it is also a profit management system, primarily through cost management. It must integrate a complex of data on the expenses and income of an economic entity through the use of an interconnected methodology for standardization, control and analysis of indicators for all segments of operation, taking into account the influence of existing factors, as well as forecasts for the future.

In order to ensure the orderly functioning of all interrelated elements of the management accounting system, assigning responsibility for specific areas of work, it is necessary to develop and approve an appropriate regulatory framework at the enterprise. In particular, the management of the enterprise must organize the development and consolidate the action of a set of local regulatory documents containing detailed information on all aspects of accounting and analytical management support, such as: regulations on the management accounting system, regulations on the financial structure, regulations on key performance indicators, budgeting regulations and etc.

Bibliography:

1. Adamova G.A. Budgeting as a modern tool for company management // Bulletin of the University (State University of Management). – 2013. – No. 4. – P. 5-11.
2. Adamova G.A. Management accounting from the position of strategic management // Universum: economics and jurisprudence. – 2014. – No. 3 (4). – P. 6-13 / [Electronic resource]. – Access mode: http://7universum.com/ru/economy/archive/item/1063. (date of access: 02.25.16.)
3. Melnik M.V. The role of the accounting and analytical function for maintaining the sustainable development of an organization // Innovative development of the economy. – 2014. – No. 4 (21). – P. 33-41.

ACCOUNTING AND ANALYTICAL SUPPORT FOR THE MANAGEMENT PROCESS

Zotova Nina Nikolaevna, Ph.D. economics, associate professor

Many businesses in the marketplace view information as a valuable resource that should be stored, used and protected like any other type of property. In order to obtain the information necessary to manage production and economic activities, the enterprise creates an accounting information system. It is considered as an essential tool for managing the operation of an enterprise in market conditions.

The accounting information system serves as a link between economic activities and people making decisions (Fig. 1.) In the presented information system, data on economic activities at the enterprise is collected, registered, processed, stored, transmitted to users for analysis and decision-making.

The main purpose of the functioning of the accounting information system is to be limited only to the implementation of the control function.

The priority accounting information for most users is the financial reporting data of business entities, obtained as a result of continuous information display of their financial condition at given points in time.

Thus, data on business activities is the input to the accounting information system, and useful information for decision makers is the output from it.

Among other output information, financial reporting occupies a special place due to the main qualitative characteristic of the information contained in it - reliability. Reliable financial reporting confirmed by the opinion of independent auditors allows us to count on a fairly high level of quality in the information space. For internal management, an enterprise uses a much larger amount of information than is presented in the financial statements. And from this point of view, financial reporting is of interest to a company as an integral part of its image. However, recently the role of financial reporting for an enterprise has been increasing, which is associated with the need to create effective corporate governance.

The relevance of information is assessed according to four parameters. The information should be:

1) accurate Inaccurate information is not relevant, or useful, for decision making because it is misleading. Developers must

build a system that would provide as accurate information as possible. For example, more accurate information about product costs can be obtained by using systems in which the costs of support activities for products are tracked primarily using a direct method;

2) timely. Accurate information received late is also of little use for decision making. Management accounting systems in the enterprise - provide enterprise management with financial information to make informed decisions when choosing alternative options for using limited resources.

Some businesses also use non-financial information. In this case, an economic information system is created at the enterprise, which consists of interconnected subsystems that provide the management apparatus with the necessary information. At the same time, the accounting subsystem is the most important, since it plays a leading role in managing the flow of information about the state of the management object and sending it to all divisions of the enterprise, as well as to interested parties outside it.

An accounting information system provides accounting information that reflects a complete picture of an enterprise's economic activities.

The generated on-farm accounting and reporting information created in the economic system must be sent to the management system, that is, to the administration.

Accounting, reflecting economic processes and phenomena in dynamics, makes it possible to establish trends and patterns in the development of the managed object, thereby providing unlimited opportunities for the modern development of optimal management decisions with subsequent impact on the managed object. Thus fulfilling its functions of providing management bodies at all levels with complete, reliable and objective information on the use of all available resources, as well as identified reserves and shortcomings in the work of individual divisions in order to make informed management decisions, accounting has a significant impact on the efficiency of the economic system. generally.

The starting point in building an accounting system is the interests of all persons who need the information generated within the framework of this system. This emphasizes the dominant information-advising function of accounting, since it is obvious that such control interests should be developed in such a way that the results of performance assessment arrive at the relevant departments in the most rational way. The proliferation of computers, local area networks, and many other forms of modern communication technologies provide the ability to implement real-time feedback processes in many, if not all systems;

3) compatible (consistent, consistent). The management accounting and control system must be designed in such a way as to create a consistent system that can be used in all functional structures of a small enterprise. Compatibility means that the language used and the techniques used to create management accounting information do not conflict with internal and external users. To do this, the information generated in management accounting must be the basic information for financial reporting used by external users;

4) flexible. Management accounting and control system

The system should be designed to provide small business employees with the flexibility to use the information provided by the system so that it can be adapted to make local decisions. In the absence of a flexible approach, employees' motivation to make better decisions may be reduced in favor of solutions at hand, especially if different departments are engaged in different activities. A management accounting and control system will be considered high quality if it can be adapted to local needs. Improperly designed custom systems can lead to poor decisions and friction between department management and the small business manager.

Managers must be able to identify the costs and revenues relevant to evaluating alternatives. And, just as important, they must recognize that some costs and revenues are insignificant and irrelevant when making such estimates.

Enterprises in the manufacturing sector pay great attention to development strategy, the main content of which is taken into account when forming accounting policies. Enterprises require an accounting policy that can provide an objective impact on the information content of reporting data, harmonize the interests of various groups of reporting users, optimize taxation and solve other problems.

In modern accounting literature, when considering accounting policies, three main aspects of its formation are distinguished: methodological, organizational and technical. With the introduction of Chapter 25 of the Tax Code of the Russian Federation, it is necessary to introduce another aspect - tax.

Then the structure of the accounting policy will look like this (Fig. 2): The accounting policy of the enterprise is formed on the basis of a set of fundamental principles and rules, the choice for the use of which requires a systematic approach in order to maximize optimization. Therefore, when choosing an accounting policy, you should take into account all influencing factors (Fig. 2).

A study was conducted of the current practice of forming the accounting policies of enterprises of various organizational and legal forms in the city of Kurgan and the Kurgan region. As the analysis shows, with many solutions to the problem of optimizing the tax payments of an enterprise, the most feasible, not requiring fundamental changes in activities, is optimization through the formation of a target accounting policy model. This method of tax optimization is largely filled with subjective content and has several limitations: firstly, with any accounting policy, variation has limits,

accounting must reflect within these limits the completed business transaction or existing object; secondly, the limits of variation are established by regulatory provisions, that is, the procedure and form of accounting, the established exchange rate, the discount rate of the Bank of Russia, etc.; thirdly, variation in the value of cost and financial results c. has a greater impact on the distribution of cash flows over time.

External accounting standards must be used in the accounting process of any enterprise: a standard for accounting for inventories, a standard for accounting for an organization's income in terms of revenue, a standard for accounting for loans and credits and the costs of servicing them.

In addition, a system for standardizing management accounting of an enterprise is needed to manage its activities and enter the market. Without accounting information, it is impossible to analyze the economic activities of any enterprise, including small enterprises. Analytical information allows you to provide a management system at any level of business activity. The structure of small businesses is most susceptible to changes in market conditions. Providing accounting information can give the manager the opportunity to make relevant management decisions.

Standardization of accounting information involves managing costs within a quota that ensures the efficiency of the enterprise. Internal standards of management accounting should ensure the possibility of profitability of the activities of organizations.

In this case, three levels of strategy must be defined:

1) development of corporate strategy - the process of an organization choosing a business in which it will engage or in which it will operate;

2) development of strategy at the business level - the process of selecting the organization's target customers and the main operational decisions necessary to meet their needs;

3) value proposition - a concise and understandable expression of the competitive value that the organization will present to its customers: how it will compete for or satisfy customers.

To do this, you must also consider the following points:

Low cost strategy or free market segment strategy;

Cost leadership or operational excellence strategy;

Customer relationship strategy - strategy for leading product positions.

Based on the target cost and value analysis, a cost quota system is developed, which is taken as the basis for the development of internal management accounting standards.