и организационных предпосылок внедрения системы управленческого учета на сельскохозяйственных предприятиях. Установлено место и роль управленческого учета, являющегося подсистемой бухгалтерского учета, которая функционирует на предприятиях соответственно с конкретными условиями его хозяйствования. Определены общие особенности применения прогрессивных методов учета затрат, в частности, возможность использования позаказного метода по объектам калькулирования и центрам ответственности в растениеводстве и животноводстве; изучена эффективность системы внутрихозяйственного распределения накладных расходов при помощи нормативных коэффициентов, что дает возможность исчислять себестоимость продукции в отраслях сельского хозяйства по мере получения ее из производства, а не только в конце года. Обоснована целесообразность для учета общепроизводственных затрат введения к счету 91 “Общепроизводственные затраты” субсчетов 911 “Общепроизводственные затраты растениеводства” и 912 “Общепроизводственные затраты животноводства”, а к ним применение счетов последующего порядка с целью конкретизации информации о затратах. Разработаны принципы построения автоматизации учетного процесса и внутрихозяйственного планирования, даны предложения по улучшению информационного обеспечения менеджеров разных уровней управления. Обоснован порядок выделения центров ответственности в исследованных предприятиях с учетом особенностей отраслевой деятельности и доказано целесообразность использования дифференциального анализа затрат и доходов для принятия управленческих решений.
Ключевые слова: управленческий учёт, затраты, объекты учёта, себестоимость, управленческие решения, центры ответственности, информационное обеспечение.
THE SUMMARY
Lyudvenko D.V. System of managerial accounting in agricultural enterprises of Ukraine. - Manuscript.
Thesis for obtaining scientific grade of Candidate of economic science on the specialty 08.06.04 – Accounting, analysis and audit. – State Academy of Statistics, Accounting and Auditing of State Statistics Committee of Ukraine Kyiv, – 2005.
During the further development of the market relations the effective development and the economic growth of agricultural enterprises greatly depends on the improvement of system of information supply of home consumers during management. All necessary information is in the system of management account. In the dissertation the analysis of essence of a category "the management account" is carried out, as a result of which the author has come to a conclusion, that the management account is that part of accounting, which is engaged in processing and preparation of information about functioning at an enterprise for home consumers.
The researches for definition of a place of management account in an administrative cycle and its role in the information system of the enterprise are carried out. The world experience of account-analytical provision of industrial management is researched. It gave an opportunity of making a conclusion, that the development of the management account was taking place under influence of a deepening of market relations according to needs of home management. The strategic orientation of the management account is observed at present.
The order of organization of system of the management account at agricultural enterprises is substantiated, and also the features of its methodology have been determined. The methods should be closely connected with branch features. At this time the accent is transferred on the management account of expenditure connected with such aspects, as an evaluation of activity of divisions and profitability of growing grains and groups of animals.
The special attention is given to the manufacture process account analysis and its scientific provision. The classification of expenditure is considered. The offers on improvement of structure of elements and bills of expenditure are brought in, that will give an opportunity to concretize objects of management, strengthen the control of expenses; will expand analytical possibilities of the registration data. Has been determined, that the branch peculiarities of agricultural enterprises cause priority use job order cost accounting system of expenses. The increase of importance of calculation of production cost as measure of manufacture expenditure, the of price base create. The basic points on formation of registration policy are established in the field of agricultural enterprises food production.
The carried out analysis of structure of the administrative charges has shown, that their larger part is the real industrial charges, which are connected with all stages of means of manufacture circulation.
The ways of improvement of account-analytical provision of agricultural enterprises food production are offered. The formation of system of monitoring will enable of possibility of the staff of management of with necessary information in an urgent mode about a production process. Taking into account a dominant role of documenting in provision of constant supervision the production process, the basic ways of improvement of the primary documentation are determined.
With the purpose of optimization of the account of the analysis and control it is recommended to allocate in separate objects of the account structural divisions as the centers of investments. The improvement of the technique of book keeping requires the improvement of system of home administrative reporting. With the help of parameters of such reporting the estimation and control, and also for the certain period forecasting and planning of industrial activity of divisions will be possible.
The necessity of the use of system of the account of a production exchange between the centers of responsibilities on the transfer prices basis is substantiated in this research. It is determined, that optimum variant for the agricultural enterprises price at a principle "expenditure- plus".
The improvements of system of the account of manufacture can be reached by automation of registration processes. We recommend using Computer under conditions of decentralization by the organization of the automated workplaces of the bookkeeper directly in structural divisions.
Key words: management accounting, expenses, accounting objects, prime cost, management decisions, responsibility centers, information provision.