Статья управленческий учет
This paper examines the expectations of western countries of accounting in the face of economic globalization after the Second World War in the light of his thoughts. Thus, the paper analyses how accounting in the socialist order was addressed in the World Accountants Congresses and World Accounting Historians Congresses. Findings indicate that the socialist order accounting applications are known to be placed with very important status in the history of the double-entry bookkeeping method. Accounting World Congresses and Yaroslav V. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations' interests in accounting history research. He had opinions on how management accounting should be done by approaching it via accounting's theoretical and applied aspects.ВИДЕО ПО ТЕМЕ: Бухгалтерский, налоговый и управленческий учет. Запись вебинара
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As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems.
The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization.
All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations Keywords: Tax accounting data can be applied to the adopt certain management decisions, particularly in forecasting organization's cash flows, carrying out tax planning and tax optimization, forecasting tax risks and tax losses.
At the same time, the system of management accounting, among other things, should be aimed at the adoption of effective administrative decisions in the taxation field.
Thus, in order to effectively control the activities of an organization the question of the establishment of the administrative account for taxation purposes is acute. This resolution suggests a more careful approach to tax model setting in an organization that requires the formation of an effective tax obligations management system, careful transactions planning, the management accounting and management analysis fulfillment.
It is at this point that we can talk about the feasibility of putting such notion as management accounting for tax purposes or management tax accounting forward, that embodies the result of tax and management accounting interaction in an organization.
The problems of the theory and methodology of management accounting for taxation in the modern Russian economic literature have almost not been studied. The greatest contribution to the study of the accounting subsystem was made by Professor Bodrova T.
It is impossible to deny that the taxation management is currently one of the most important elements of the general management system of the economic entity. Thus, the management accounting system, among other things, should be aimed at the adoption of effective management decisions in the field of taxation.
At the same time, the information of tax accounting can be applied for the adoption of certain management decisions, particularly in forecasting cash flows of an organization, carrying out tax planning and tax optimization, forecasting tax risk and tax losses.
Management accounting in this sense is the management business process of the tax burden of an economic entity, which includes taxes budgeting.
Taxes budgeting is a complex of measures targeted at definition of estimated tax payments subject to payment in the budget in the future accounting and tax periods. Taxes budgeting is an inseparable part of the overall budgeting process in an organization.
Forecasting future taxes and the related cash outflows allows determining the required amount of organization's funds in advance and in case of insufficiency of funds finding additional sources, which in turn will reduce the risk of penalties for late payment of taxes to the budget.
The need for tax calculations in the system of management accounting in recent years is marked by many academician-economists.
Bodrova put that in today's economy the tax liabilities management problems of an organization come out in the first place. The current accounting system of taxation does not contain comprehensive information on revenues and expenditures of an organization, so it is impossible to accu- rately determine the efficiency of measures and introduced systems on quality of tax planning improvement efficiency.
One element of the mechanism of economic entities' activity quality improving is the organization of the management accounting for taxation. The purpose of the management account of taxable indexes is the formation of timely, complete and reliable information on revenues, expenditures and taxable objects for the calculation and fulfillment of tax obligations in the prescribed manner [9, p.
In nearly every case one way or another taxable bases for various taxes and fees are affected. With this it is necessary to know not only the size of the projected tax payments for the possible transformations of financial and economic activities of an organization, but to build economic indicators system for an economic entity so as to provide optimal taxation.
Taxable base optimization model should be based on the principles of management accounting system designed to make effective management decisions in the field of taxation.
Management accounting is the process of identification, measurement, accumulation, analysis, preparation, interpretation and presentation of financial and operational information, based on which the company management makes operational and strategic decisions [24, p.
In our opinion, management accounting is a full kind of the accounting, having its own specific goals and objectives, mechanisms for collecting and processing of accounting information. For management purposes, various types of information are used: Management accounting uses information expressed not only quantitatively in cash and other forms , but qualitatively as well.
Management accounting deals not only with the actual data, but it also uses analytical indicators and projections. In setting up, introduction and operation of management accounting system in an organization key role belongs to its information base based on the financial and tax accounting, which tends to have a well-defined system, unified rules and qualified personnel.
The concept of management accounting for tax purposes is inextricably linked with the concept of tax planning. The tax planning means a series of planned taxpayer's actions aimed at the optimum combination of the various embodiments of economic activities and resources allocation to achieve the goals and objectives on tax optimization in the future.
The concept of tax planning in the economic literature is sometimes replaced by the term tax management. Thus, in our opinion, all issues relating to the effective management of the tax base and implementation of tax optimization at the level of an economic entity should be solved by integrating tax settlements in the management accounting system by forming the management accounting subsystem in an organization for taxation.
In Figure 1, we present a generalized structural and logic scheme of tax burden strategic management of an economic entity. Figure 1 - A generalized structural and logic scheme of tax burden strategic management of an economic entity In our opinion, management accounting for taxation is a subsystem of the management accounting targeted to accounting, collection and generalization of financial, tax and production information for the economic entity taxation optimization through strategic and tactical tasks implementation aimed at improving organization efficiency in terms of its taxation.
The relevance of an organization and management accounting for taxation is due to the following factors: Figure 2 presents a generalized diagram showing the place of management accounting for taxation in general accounting and tax system of an organization.
Figure 2 - The place of management accounting subsystem for taxation in the general accounting and tax system of an organization The essence of this accounting model organization is that the bases for analytical tax ledgers are not only accounting records and accounting information but management accounting documentation according to responsibility centers.
The purpose of the management accounting for taxation is business entity taxation optimization through the implementation of strategic and tactical objectives. Objectives of management accounting for taxation proposed by us are shown in Figure 3.
Figure 3 - The objectives of management accounting for taxation We have formulated the basic principles of management accounting for taxation presented in Figure 4.
The clear structuring of management accounting objects as a whole, as well as the management accounting for taxation is in particular linked with the problem of unambiguous determination of its subject matter in respect of which there is still no consensus among the experts.
In our opinion, the most correct would be to assume that the objective of management accounting is the aggregate of its objects. However, due to the fact that such aggregation is still not clearly formed, particularly for taxation purposes, the possibility of unambiguous determination of what tool base, resource provision management accounting must have as a system is lost.
In this case, the grouping of these objects was carried out by us with a reference to the control functions accounting, decision making, planning and control, organization and communication , as well as using conventional categories that condition the accounting process in order to implement control functions.
Thus, it was possible to structure the management account objects for taxation purposes into six units shown in Figure 5. Figure 5 - Diagram of management accounting objects structuring for tax purposes This confirms the multiplicity of management accounting objects structuring for tax purposes, as well as their dependence on the economic entity management functions.
As elements of subsystems of management accounting for tax purposes we offer seven segments, each of which because of the significance and possibilities of differentiation can take on the characteristics of individual subsystems.
All elements of management accounting are common management control functions oriented: Thus, the following segments of the subsystem of the management accounting for tax purposes can be singled out: Certainly, within an economic entity in the subsystem of the management accounting for taxation segments of varying difficulty can be isolated, as well as its own subsystem elements hierarchy can be built.
One of the key elements of the management accounting for taxation purposes is the internal management accounting. Under managerial accountability, as a rule, accounting registers formed by economic planning services, accountants-analysts are meant.
Compiled in an organization tax budgets can be attributed to internal management accounting, however, in our opinion, it would be appropriate to single out tax budgeting into a separate element that in conjunction with the es- timation of subsequent targets deviation from the actual ones provides such function of management as planning and control in full.
Forms of internal management accounting must be approved by order of the head of an organization. The fundamental purpose of the management accounting for the purposes of taxation is business entity tax optimization through the implementation of strategic and tactical objectives.
Taxation optimization, in simple words, is a search for ways to save on taxes. Any effectively operating economic entity, as well as any sane person, constantly tries to optimize his activities. Organizations try to develop and run the latest technological processes - this is the process optimization.
Not a single organization would use outdated technology and equipment, if there is possibility to use a more modern at the same cost. Not a single organization would invest its money at lower interest rates if there is a legitimate opportunity, ceteris paribus, to invest it at higher interest rates - this would be the financial optimization.
Taxation optimization is not just a reduction in the amount of a tax, but a component of a major strategic task facing the control system of an economic entity - increase of all financial resources.
In the context of the Russian Federation modern tax system formation such terms as tax minimization, tax cuts, tax optimization, tax planning, tax benefit, tax avoidance, tax evasion and others characterizing the desire of a taxpayer to reduce the amount of taxes paid to the budget.
Below them is meant the use of legal and illegal schemes to minimize taxes are often used in the domestic and foreign scientific and journalistic literature. The terms refer to the use of legal and illegal schemes to minimize taxes. In Russia at the moment the nature and causes, conditionality and the value of such socio-economic phenomenon as tax optimization has not yet been determined, but its existence cannot be denied.
There is a widespread view that tax optimization is something akin to a tax crime. And this situation is not surprising.
Currently, there is no clear legal certainty in such terms. Indeed, none of the articles of the RF Tax Code contain either a definition of tax optimization and tax planning, or reference to the legality of these actions of a taxpayer. But in spite of that, the government should recognize the inevitability of tax optimization as a socio-economic phenomenon and implement its regulation under the law.
The same opinion is expressed by many scientists-economists A. Taxation optimization is usually carried out in two main directions: According to the results of the study it is possible to formulate the following conclusions: The data of the tax accounting can be applied to the adoption of certain management decisions, particularly in forecasting cash flows of an organization, carrying out tax planning and taxation optimization, forecasting tax risks and tax losses.
At the same time, management accounting, among other things, aims to make effective management decisions in the field of taxation. Management accounting in this sense is a tool for organization's tax burden managing.
To solve these problems it is proposed to use accounting subsystem management accounting for tax purposes in an organization. The proposed elements of the management accounting model for taxation including purposes, including the purpose, objectives, objects, principles, structure allow to specify and systematize the theoretical and methodological basis for the developed subsystem formation.
Nalogovyj i buhgalterskij uchet: Sbornik nauchnyh po mate-rialam mezhdunarodnoj prakticheskoj konferencii: Teorija i metodologija formirovanija sistemy upravlenche-skogo ucheta dlja celej nalogooblozhenija: Bodrova - Orel, Nalogovyj uchet i otchetnost': Nalogovyj uchet i kontrol' raschetov po nalogu na pribyl' v proiz-vodstvennyh organizacijah: Konceptual'nye osnovy nalogovogo ucheta: Garmonizacija mezhdunarodnyh i otechestvennyh i formaci-onnyh potokov uchetno-nalogovoj sistemy: Teorija i istorija nalogooblozhenija: Nalogovyj kodeks Rossijskoj Federacii chast' pervaja: Nalogovyj kodeks Rossijskoj Federacii chast' vtoraja: Formirovanie uchetnoj sistemy hozjajstvujushhih sub ektov: Finansy i statistika, Status Quo 97, The collection of scientific materials of the international conference:
There are a lot of researches aimed at the improvement of accounting in economic subjects in the industry of housing and communal services. For the time being the specifics of cost management in organizations providing services for managing with apartment buildings are not fully characterized. The article dwells on the issues of creating accounting and cost management in householding organization. In the course of the research the author identified industrial and organizational characteristics that have an impact upon the organization in question. The article highlights the key issues dealing with improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings.
In our opinion, its basic purpose is an information preparation for adoption of operational and expected administrative decisions. The facts of economic activity connected with the formation of expenses, income and the facts of management results through influence both on expenses and on income are the most important for managerial accounting. Achieving stable success in the modern economy is largely due to the efficiency of the organization management. One of the most important problems of formation of effective management in organizations is the current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Defining this problem as the major, its decision causes the necessity of revision of a role of registration information in the direction of increase in level of ana-lyticity and targeting for development and adoption of economically reasonable operational decisions at each separately taken level of management.
During the recent decades this category has been considered from different viewpoints. One scientific approach describes strategic management accounting as a certain form of "dealing with a society" which managers use to communicate with external environment" . Another approach defines strategic management accounting as an internal instrument of information processing which is used by the management of an entity to make managerial decisions and planning . The third viewpoint considers strategic management accounting as a contingent process which is a function of prevailing circumstances. Combining the best from these approaches and taking into the account the positions of both professional accountancy bodies and professional accountants themselves we may deduce that strategic management accounting is a hybrid of internal communication and the process of external communication. It meets the requirements of both internal and external users of an entity. According to official terminology of CIMA Certified Institute of Management Accountants strategic management accounting is a form of management accounting, which focuses on the information about the factors external to the entity and also on non financial and external information . Though there is no generally accepted understanding about what strategic management accounting is there exist certain provisions in academic literature on strategic management accounting which single out peculiarities, qualities, features and elements which mustn't be absent in not a single process in order to be able to refer to the set of such processes as unified process of strategic management accounting. Strategic management accounting regards a company as an integrated part of global market and as an interface between a supplier and a customer through supply chain. Traditional management accounting nowadays has gone through the process of evolution and transformed into strategic management accounting.
In particular, the work focuses on the role of the entrepreneur in the process of implementation by emphasizing strengths and weaknesses and suggests some principles that can be useful for the construction of a revisited model. The paper analyzes the main models of integrated performance measurement focusing on the difficulties of their application to small and medium-sized enterprises. SMEs; performance measurement; management accounting. Until that time, the performance appraisal of Western companies was based on financial indicators such as sales, productivity, efficiency and ROI Return on investment and the monitoring was conducted mainly in the form of mind-analysis of variance between planned results in the preparation of the annual budget and financial statements.
In addition, article shows how these two systems of accounting complement each other as well as paths to improve the way accounting is performed nowadays. Accounting - according to the legislation of the Russian Federation is an ordered system of collecting, recording and summarizing information concerning assets, liabilities of organization and their movement in monetary terms with the help of solid and continuous documentary record of all business transactions [1, p. Accounting is a solid and continuous in time activity, it is strictly documented, uses specific techniques and methods for processing of accounting data and it is usually organized within individual business unit [2, p.