Strategic cost management accounting in modern companies

Chaikovskaya, L.A.; Филин, С. А.

doi:10.24891/ia.22.3.259

Cited by 5 publications

(2 citation statements)

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“…Процесс бюджетирования представляет собой формирование системы плановых показателей производственной и экономической деятельности учреждения и его структурных подразделений [6,7]. Первостепенной задачей процесса бюджетирования служит повышение экономической эффективности и финансовой устойчивости путем систематизации результативности всех структурных подразделений учреждения [8,9] В связи с изложенным разработана финансовая структура организаций, которые представлены бюджетными учреждениями (правоохранительные, медицинские, образовательные и др.)…”

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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

Vestnik of Kazan State Agrarian University

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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.

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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

Vestnik of Kazan State Agrarian University

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“…Проектная деятельность в большей степени, чем процессная, подвержена влиянию различных рисков в связи с созданием уникального результата, ранее не получаемого хозяйствующим субъектом. Негативное влияние рисков способно не только привести к увеличению затрат и времени реализации проекта, но и к прекращению проекта ввиду его нерезультативности [1; 6], в связи с чем эффективное управление рисками становится одним из приоритетных направлений деятельности специалиста по управленческому учету [8].…”

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Risk management in the project management system

Бобрышев

Agafonova

2021

The Economy Under Guard

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The article reveals the impact of risks on the implementation of projects of various directions. The mechanism of identifying and managing risks in the project management system is considered in order to make effective management decisions and bring the actual indicators of time, resources and quality to the planned values. The paper uses the SWOT analysis method, which allows strategic planning based on the study of external and internal environment conditions, followed by the formation of four groups: strengths and weaknesses, opportunities and threats. As a result, of the conducted research, a project risk register was formed.

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Information structuring in the strategic management reporting system of the account cost center

Shalaevа

2021

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Subject. This article deals with the structuring of the organization's cost information, which can help set up and develop a system of strategic management reporting on financial responsibility centers. Objectives. The article aims to develop directions for structuring the information flow in the strategic management reporting system for the account cost center in the context of decentralization of the strategic management system on financial responsibility centers. Methods. To develop practical recommendations, I used the methods of analysis, synthesis, and generalization. Results. The article presents certain directions to structure information flow on the account cost center determining the areas of financial responsibility, objects of strategic control and management, and the structure and content of the center's strategic management reporting. Conclusions and Relevance. The presented areas of structuring the information flow of the account cost center can contribute to the development of strategic management accounting and reporting, improve the quality of information support for the strategic management system, and rise the efficiency of management decisions. The results of the study are of practical importance for optimizing the system of strategic management accounting and cost control of the production sector companies, and they may contribute to improving the effectiveness and efficiency of the business process strategy implementation.

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Strategic cost management accounting in modern companies

Cited by 5 publications

References 0 publications

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

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

Risk management in the project management system

Information structuring in the strategic management reporting system of the account cost center

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