SEARCH
 

Search

 

Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Harmonization of management accounting: The Russian theory and practice of knowledge use

Sharovatova E.A. Rostov State University of Economics (RSUE), Rostov-оn-Don, Russian Federation ( esharovatova@mail.ru )

Makarenko T.V. Rostov State University of Economics (RSUE), Rostov-оn-Don, Russian Federation ( lettresdaffaires@mail.ru )

Journal: International Accounting, #6, 2018

Importance This article speaks about the necessity of standardization of methods and techniques of management accounting for application of its results in theoretical and applied aspects.
Objectives The article aims to propose variants of unification of applied tools of management accounting and the main directions of grouping of these instruments.
Results Based on methodological possibilities of management accounting, the article proposes certain directions of standardization of management accounting tools for individual groups of accounting and management resource users at the stage of professional personnel training and in the use of its results in practice. At the legislative level, it is expedient to develop two regulations on management accounting: first, the professional standard of the accountant on management accounting for use in university training; second, methodological recommendations on management accounting for standardizing the terminology and universal tools of management accounting in the field of business management.
Conclusions Legislative recommendations on management accounting will help exclude opposite notions of density of educational process in training of professional personnel and provide business with a possible set of applied tools in the field of management accounting.


A cost accounting model to manage the product quality control business process

Sharovatova E.A. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( esharovatova@mail.ru )

Journal: International Accounting, #16, 2016

Subject The unification of standard methods of accounting for all costs of the enterprise necessitates managing the cost of product quality control based on a multifunctional model of analytic accounting for costs outside routine accounting procedures. This contributes to updating the various methods of management accounting within the Quality Control business process.
Objectives The aim of the study is to identify a group of processes related to quality control, create a list of cost items for quality control, and to build a model of management accounting for the Quality Control business process.
Methods Through selecting the key points to manage costs related to quality control, I underpin and shape the basic analytical levels of accounting model for the Quality Control business process, systematize objects of analytical accounting for costs of quality control by each account level.
Results I offer a set of accounting items based on the functionality criterion of financial responsibility center (FRC) in the field of quality. As part of the modular system of accounting for cost of quality control, I propose three accounting modules that differ by the functional feature. The paper provides a standard (basic) list of cost items for quality management and a model of management accounting consisting of several levels. The model depends on the management objectives and is flexible and open to changes.
Conclusions The three-module approach to distribution of cost of quality control will enable to easily distribute costs between functional managers and identify "bottlenecks" in quality control.


Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате