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ИД «Финансы и кредит»






International Accounting

Areas of management accounting improvement using the functional module of the automated information system of an industrial enterprise

Vol. 18, Iss. 12, MARCH 2015

Available online: 3 June 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 13-24

Vasil'eva I.N. Ugarov Starу Oskol Technological Institute, Branch of National University of Science and Technology (MISiS), Stary Oskol, Belgorod Regionregion, Russian Federation

Borodin A.I. National Research University Higher School of Economics, Moscow, Russian Federation

Tatuev A.A. Moscow State University of Food Production, Moscow, Russian Federation

Subject Arranging management accounting in industrial enterprises requires flexible approaches and detailed consideration of its components in close relation to each other. Building cost centers for overhead charges allocation enables to understand whether costs are evenly allocated among cost centers and departments, divisions and services affiliated with them, as well as take managerial decisions on cost control.
     Objectives The objective is to develop conceptual areas of improving management accounting and to devise new methodological approaches to the unit cost calculation using the functional module of the industrial enterprise's automated information data system.
We suggest using the regulatory and analytical accounting method at industrial enterprises, and analyze its implementation algorithm within the functional module of a machine building enterprise's automated information data system for cost-per-unit calculation. The method enables to link standard data with resource requirements per unit. This helps control changes in the cost of a product unit.
The cost-per-unit calculation algorithm includes calculation of the standard cost under economic and mathematical models. We present a tested mechanism for source data input, and obtain versatile operational and analytical information for top executives.
     Conclusions and Relevance The developed methodological approaches enable, without limitation, to calculate and characterize the percentage of costs within the cost of an item; to understand the costing per type of activities and products at any time of operations; to compare deviation of the standard cost from the projected one, and, when the deviation is reasonable, to adjust the standards to projected values.

Keywords: management accounting, regulatory, analytical, method, industrial enterprises, information system, calculation, costing, product, cost


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