научная статья по теме TECHNIQUE OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING OF INNOVATIVE PROCESSES IN THE AGRARIAN AND INDUSTRIAL COMPLEXES ORGANIZATIONS Экономика и экономические науки

Текст научной статьи на тему «TECHNIQUE OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING OF INNOVATIVE PROCESSES IN THE AGRARIAN AND INDUSTRIAL COMPLEXES ORGANIZATIONS»

Technique of the organization of management accounting of innovative processes in the agrarian and industrial complexes organizations

N.M. Fendrikova,

аспирант кафедры бухгалтерского учета, Кубанский государственный аграрный университет (350044, Россия, г. Краснодар, ул. Калинина, 13; e-mail: Ribuletta@yandex.ru)

Аннотация. В статье рассмотрены цели и задачи управленческого учета инновационных процессов. Дана характеристика элементов организации метода управленческого учета инновационной деятельности. Сделан вывод, что ключевым моментом является формирование методики организации управленческого учета экономического субъекта, включающую совокупность приемов и способов отражения объектов управленческого учета инновационной деятельности в учетно-аналитическом кластере организации АПК.

Abstract. Consider the objectives and tasks of management accounting innovative processes, the characteristic elements of the organization of the method of management accounting innovation. The key point is the formation of a methodology for the organization of management accounting of the economic entity, including a set of techniques and methods reflections of objects of the management accounting of innovative activity in accounting and analytical system of the organization of agriculture.

Ключевые слова: управленческий учет, инновации, инновационная деятельность, система управленческого учета.

Keywords: management accounting, innovations, innovative activity, system of management accounting.

Now development of scientific and technical progress in agrarian and industrial complex of Russia at the accession to the World Trade Organization (WTO) is carried out in integration with the world community. Thus for successful functioning of innovative processes in this complex have to be corrected existing and be undertaken new measures of domestic agrarian and food policy.

The important direction promoting increase of efficiency of innovative and investment activity in agrarian and industrial complex, existence of operational, reliable and exact information which at the present stage turns into a leading economic resource is.

Basis of economic success of any agrarian and industrial complex organization is development, introduction and commercialization of innovations, their forecasting, the organization of financial and management accounting, control and the analysis of efficiency of innovative processes for ensuring growth of a national product and increase of competitiveness of agricultural branch [8].

Management accounting of innovative processes represents complex system of the account, planning, control, the analysis of information on costs of innovative activity and results of this activity in a necessary analytical section, for adoption of short-term and long-term administrative decisions on innovative activity [12]. Main objectives and problems of management accounting of innovative processes are presented in figure 1.

Proceeding from the above purposes and problems of this type of the account it is possible to

tell that management accounting of innovative activity is interconnected with system of administrative, financial and strategic functions of registration service and has to be built organically in system of information support of management of the economic subject.

The concept "innovative activity" of this sense represents systemically united in a whole, continuous process of creation, advance and service of objects of the innovations entering in "an innovative basket" the economic subject. "Innovative basket" thus is set of the coordinated resources of innovative projects of such subject.

Key methodical question of the organization of management accounting of innovative activity is the choice of the methods, allowing to receive complex, system information on economic processes, expenses and results of activity of the economic subject as a whole, and also in a section of its separate structural divisions, kinds of activity. The problems connected with development of primary documents, book of accounts of management accounting, forms of account for various levels of management, system of document flow, options of distribution of overhead costs, accounting of finished goods, already rose scientists V. B. Ivashkevich, Ya. V. Sokolov, V. F. Paly, N. D. Vrublevsky and others, whose works made the significant contribution to development of a method of management accounting. Basic elements of the organization of management accounting of innovative activity can be presented as follows (figure 2).

At the document flow organization for management accounting it is necessary to pay attention to the documents relating to the accounting of expenses and the income. Those are documents of primary account: laid on, limit and intaking cards, acts, dresses and the other documents reflecting specifics of separate business processes.

It should be noted also that according to the Federal law "About accounting" of 06.12.2011 No. 402-FZ obligatory application of the unified forms of primary documents applied in the account is cancelled. Since 2013 economic subjects independently develop and claim in the order on accounting policies of a form of primary registration documents taking into account obligatory requirements to requisites of registration registers. As a rule, the album of the developed forms of primary documents is applied to the order on accounting policies. Often, these forms coincide with earlier unified and obligatory for drawing up that represents a real barrier to formation of a modern common information space within which successful interaction between accounting financial and management accounting for granting operational information to internal and external users has to be adjusted.

All summary documents and the reports created on the basis of primary data belong to analyzed document flow also. The document of the highest level are the annual accounting (financial) reports of the economic subject consisting of the

balance sheet, the report on financial results and annexes to them.

Development of forms of primary documents for management accounting of innovative activity is made according to requirements imposed to them by participants of management process. Settlement data in such documents are based on the analysis accounting (or administrative) records about the come true facts of economic life reflecting allocation of costs between places of their emergence, and also calculation of prime cost of the received innovative product.

The big problem is made also by that fact that the method of calculation of expenses in the majority economic subjects of Krasnodar Krai doesn't find the reflection in the approved provision on accounting policies of the organization, and similar data are not formalized and demand examination them by means of interviewing of accountants.

Document flow control for management accounting of innovative activity is made so that to provide the automated processing of all necessary information in management accounting for implementation of further calculations.

Each document in the automated system of management accounting forms a number of the facts of economic life therefore all operations which can be described by primary document, and also all facts of economic life which are carried out at each operation have to be specified.

Purposes of management accounting of innovative processes

Development and implementation of the actions directed on creation of an innovative product and conducting innovative activitv Information support of the operating personnel in the sphere of innovative development

Problems of management accounting of innovative processes

Identification and measurement of the indicators characterizing innovative activity

Collecting, processing; systemaiizatiorL the analvsis and storage of the gained knowledge of innovative process

Planning; forecasting of economic efficiency of innovative processes

Providing qualitative; timely information for adoption of administrative decisions within innovative activity

Drawing up reports on developments and deployments of results of innovative activity

Fig. 1. Main objectives and problems of management accounting of innovative processes. Journal of Economy and entrepreneurship, Vol. 8, Nom. 2

Fig. 2. Elements of the organization of management accounting innovative activity.

The organization of management accounting of innovative activity is based on system of accounts. According to the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n "About the statement of Book of accounts of accounting of financial and economic activity of the organizations and the instruction on its application" formation of information on expenses on usual kinds of activity including can be conducted on the scores 20-29, or on the scores 20-39. The scores 20-29 are used for group of expenses under articles, places of emergence and other signs, and also calculations of product cost (works, services). When using the scores 20-39 the accounting of expenses is carried out on elements of expenses.

Proceeding from the above follows that the accounting of expenses on elements of expenses can be carried out:

- without use of the scores 31-39;

- with use of the scores 31-39.

When using the first option for obtaining information on expenses on economic elements "Materials", 70 "Calculations with the personnel on compensation", 69 "Calculations for social insurance and providing", 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" and some other accounts for the accounting of other expenses (60 "Calculations with suppliers and contractors", 76 "Calculations with different debtors and creditors" and other) are used given accounting of synthetic accounts 10.

On the credit of the specified accounts all expenses of resources - on implementation of usual kinds of activity, capital and financi

Для дальнейшего прочтения статьи необходимо приобрести полный текст. Статьи высылаются в формате PDF на указанную при оплате почту. Время доставки составляет менее 10 минут. Стоимость одной статьи — 150 рублей.

Показать целиком