Development of Financial Strategy in Management Accounting

100УДК 657. 55 ПРЕОБРАЗОВАНИЕ РЕЗУЛЬТАТОВ УПРАВЛЕНЧЕСКОГО УЧЕТА В НЕФИНАНСОВУЮ И ФИНАНСОВУЮ ИНФОРМАЦИЮ В ГЕОЛОГОРАЗВЕДКЕ Ибрагимова А.Х.Реферат. Статья посвящена проблемам трансформации системы управленческого учета и входящей в нее информации в геологоразведке, предполагающее модернизацию системы управленческого учета в отрасли, способного обеспечить внутренних и внешних пользователей информацией финансового и нефинансового характера, внедрение форм нефинансовой отчетности в практику, модификацию имеющихся методов и применяемых технологий, конвергенцию финансово-экономических и технологических аспектов в ходе стандартизации учета и отчетности, а также разработку организационно-методического механизма, позволяющего обеспечить эффективный управленческий учет в рамках осуществления геологоразведочных работ. Автором рассмотрена российская практика учета, которая показала, что информационное обеспечение руководства осуществляется в рамках бухгалтерского финансового учета, что создает путаницу в составлении отчетности. Информация часто дублируется, вызывая погрешности в показателях отчетности, на основе которой принимаются неверные управленческие решения. В настоящее время российский бухгалтерский учет и отчетность развиваются параллельно с экономическими реалиями государства. Несоответствие природе преобразований и уровню развития хозяйственного механизма может привести к снижению качественных характеристик формируемой учетной информации в экономике. Исследование эволюции развития отечественного бухгалтерского учета и составления отчетности позволило сделать вывод, что заинтересованных пользователей интересует не только финансовые показатели деятельности, но и нефинансовые показатели, раскрывающие экономические, социальные и экологические аспекты деятельности. Последнее можно определить, как глобальный вызов экономического характера, который особенно касается добывающих отраслей, а соответственно и геологической деятельности по поиску месторождений.Ключевые слова: геологоразведочная деятельность, управленческий учет, финансовая информация, нефинансовая информация, международная унификация, нефинансовые критерии, характеристика информации, отраслевая специфика.

Transformation of Management Accounting Results to Non-Financial and Financial Information in Geological Exploration

Ибрагимова

2020

Statement of Management Accounting by Developing a Budgeting System on the Basis of Forming the Financial Structure of a Budgetary Institution

Kostyukova

Бобрышев

Фролов

et al. 2023

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The study was carried out with the aim of developing a budgeting system based on the formation of a financial management structure in a budgetary institution that promotes rational resource functioning, the achievement of established state goals and information objectivity. Based on a survey of specialists in the accounting and financial sphere of budgetary and commercial organizations, the demand was proved and it was established that the priority goals for the use of budgeting are the analysis of income and expenses (26.0% of respondents), detailed control and analysis of information on costs in the context of responsibility centers (23, 4 %). At the same time, specialists in the accounting department of a budgetary institution noted the control of financial resources as the most important goal, as well as the development of methods for encouraging employees based on the implementation of budget items (10.4% of respondents); for specialists in the accounting department of a commercial organization, detailed control and analysis of information on costs in the context of responsibility centers is significant (11.7% of respondents); for scientific workers - analysis of income and expenses (7.8%). The financial structure of organizations has been developed, which is represented by budgetary institutions and commercial enterprises, taking into account not only forms of ownership, but also the specifics of their activities. On the basis of the budgetary structure, a scheme of the consolidated budget of the institution in the divisional and functional aspect, as well as practical recommendations for the development of forms for each of the presented budgets, is proposed. The first step in budgeting is to draw up the structure of responsibility centers, that is, the differentiation of the enterprise into groups of departments with established goals. The second step is the definition of indicators for analyzing the effectiveness of responsibility centers. The application of the developed model will help in the formation of operational, relevant management decisions to achieve the mission of the institution. This tool makes it possible not only to reduce deviations from the state task, but also to achieve the established planned indicators of income-generating activities.

Management Accounting: Modernization of Current Production by Introducing a New Manufacturing Product

Ostaev

Zlobina

Klychova

et al. 2023

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In modern conditions of competition in business, management accounting is designed to quickly respond to new technological opportunities for expanding the range of products, including through modernization, the purchase of additional equipment and the production of products using waste from existing production. The purpose of the study is to develop a management solution for the development of new production on the existing raw material base (waste from existing production) through the timely application of management accounting tools (monitoring, business planning). An algorithm for the implementation of the project was determined by classifying the factors influencing the growth of production volume, product sales and improving its quality. The initial costs for the preparation and launch of a new production on the basis of the existing one will amount to 48.2 million rubles, the estimated annual profit from the production of liquid organic fertilizers is 264.6 million rubles. The main principles for the formation of favorable micro- and macroeconomic conditions in management accounting are proposed: monitoring studies of the internal and external environment, business planning. Their implementation will contribute to the adoption of managerial decisions on the introduction of new production by analyzing their own capabilities (resources) and attracting borrowed funds, taking into account the demand and places of sale of the manufactured product. It is proposed to combine the stages of commissioning a new production facility (construction and launch of a production complex for biohumus production, a complex for obtaining liquid organic fertilizer; construction and launch of a bottling and packaging line for liquid organic fertilizer) with the stages of implementing a product output project, which favorably affects efficiency.