Currently, management accounting is necessary, first of all, for the collection, processing and analysis of information that will be required to solve a specific management problem. How to properly organize management accounting at the enterprise and what is needed for this?
It is necessary
reporting on the activities of the enterprise for the past period, as well as information about those "gaps" in production that need to be eliminated
Instructions
Step 1
Formulate the management task clearly and suggest several ways to solve it. In this case, the goal to achieve which the formulated task is aimed at should be determined by a quantitative or qualitative result. For example, the task of management accounting is to develop a document management program. The ultimate goal will be to simplify the procedure for processing documents (certificates, powers of attorney, extracts) and their electronic printing. Moreover, the manager will always be able to track which document was issued, where and at what time, whether it was correctly drawn up and certified in the appropriate department.
Step 2
Fill out the management task in writing (draft) and approve it with the managers or heads of the relevant department.
Step 3
Align the project with the requirements of accounting, tax and financial accounting. It is imperative that the end result be associated with a reduction in costs or the cost of products manufactured at the enterprise. After all, the efficiency of the enterprise will depend on this indicator. In our example, the development and installation of software will require additional costs, which will quickly pay off due to the timely and lightning-fast processing of documents, which is especially important when working with suppliers or customers. For example, a quick issuance of a power of attorney will help an employee receive a product from a supplier that can be sold immediately.
Step 4
Bring the management challenge to life. Train staff, develop instructions for using the software, approve the forms of documents, assign responsibility for the analysis and collection of information on the implementation of the project to the appropriate staff.
Step 5
Check the effectiveness of the implemented management task after one to two months.
