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In the process of developing a market economy, there have been significant changes in the system of financing public higher education institutions. On the one hand, the university is a budgetary organization, on the other hand, in many Russian universities, extrabudgetary funds are an important source of income, for the use of which the university reports to customers and investors. Thus, the university should collect, process and analyze data both as a budgetary and as a commercial enterprise. Universities are endowed with greater independence in the field of intra-university management. The management of universities should develop and build a new management mechanism. The main purpose of the management accounting system in the sector government controlled is the preparation of orderly information for the adoption of economically sound management decisions. Well-established management accounting allows you to calculate the actual costs of providing educational services and manage them.

Accounting

integration of budgetary and management accounting

objects of management accounting

information base

management accounting concept

intra-university management

institution of higher vocational education

Management Accounting

1. Vakhrushina M.A. Accounting management accounting: Proc. for university students studying in economic specialties / M. A. Vakhrushina. - 8th ed., Rev.? M.: Publishing house "Omega-L", 2010. - 570 p. - (Higher Financial Education). ISBN 978-5-370-01917-3 (OCR)

2. Zaitsev N.N. On management accounting in university management // Bulletin of the Udmurt University. ? 2008. - Issue 1. ? pp. 25-28; URL: vestnik.udsu.ru/2008/2008-02/vuu_08_021_04.pdf (Accessed 15.05.2015).

3. Kavich A. Yu. Problems of implementing management accounting in an organization / A. Yu. Kavich, VF Trunina // Economics, management, finance: materials of the II Intern. scientific conf. (Perm, December 2012). - Perm: Mercury, 2012. - S. 125-128.

4. Kerimov B.A. Management accounting: textbook. / B.A. Kerimov. - M. : Marketing, 2001. - 268 p.

5. Analytical materials on the development of a system of standards financial support state task for the training of engineering and technical personnel and specialists with primary and secondary vocational education in specialties and areas of training that correspond to the priority areas of modernization and technological development Russian economy: a project of the Ministry of Education and Science Russian Federation// LLC "EKORIS-NEI". - M.: 2011. - 178 p.

6. Popova T.N. Why does an enterprise need management accounting? // Economist's Handbook. ? 2011. - No. 3; URL: www.profiz.ru/se/3_2011/zacem_upravlences_uche (Accessed May 15, 2015).

7. Accounting policy of the organization: accounting regulation PBU 1/2008; approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n [ Electronic resource] // Ministry of Finance of the Russian Federation: official. website. URL: www.minfin.ru

8. Tsapulina F.Kh., Lvova M.V., Tikhonova S.V. Organization of business risk management in the field of tourism services // Modern problems of science and education. - 2014. - No. 6; URL: www..05.2015).

9. Chernenko A. Who and how should manage management accounting? //Portal ITeam.Ru. Technologies of corporate management. URL:iteam.ru/publications/finances/section_50/article_1029 (Accessed May 15, 2015).

10. Yastrebova O.K. Management accounting in the public administration sector and its features in the system higher education//LLC "EKORIS-NEI". - M.: 2008. - 14 p.

Education is an important subsystem social sphere states. Ensuring the necessary level of education, including higher education, is now one of the most important tasks of the Russian state.

Over the past two decades, higher education has become very popular, a university graduate becomes competitive in the labor market. The employer is interested in specialists with "new" knowledge and skills.

In the process of developing a market economy in the country, there have been changes in the system of financing state institutions, including state higher educational institutions, characterized by a change in budgetary support for universities and giving them independence in the field of intra-university management. The management of universities should develop and build a new management mechanism that allows the activities of state universities as full-fledged subjects of market relations.

On the one hand, an institution of higher professional education in the Russian Federation is a budgetary organization subordinate to the Federal Education and Science Ministry, the Ministry of Education and Science of the Russian Federation or other state departments. On the other hand, in many Russian universities, extrabudgetary funds are an important source of income, for the use of which the university reports to the relevant customers and investors. This situation leads to the fact that institutions of higher professional education must collect, process and analyze data that characterize its activities as a budgetary organization and as a "commercial" enterprise.

Institutions of higher professional education are one of the extremely small types of Russian budgetary organizations that have to operate in a competitive environment. It follows from this that the management of universities should have at their disposal timely and reliable information that could be used in strategic planning and when comparing various indicators and performance results of a particular university with similar indicators and performance results of other universities.

It should be noted that many universities in our country are not only educational, but also research centers that conduct extensive scientific, research and applied activities. Under such conditions, determining the effectiveness and efficiency of each component (educational and research) seems to be a very difficult task and requires the university management to introduce tools and procedures that allow collecting reliable initial data.

The current system of budgetary accounting of the university is not able to solve the problems listed above. This is why organization is important. management accounting.

As you know, management accounting is a system for collecting, registering and analyzing information in value and in kind, necessary for making management decisions and effective management by an executive authority and (or) a budgetary institution as a whole, or by a separate program or line (type) of activity.

Thus, the main goal of the management accounting system in the public administration sector is the preparation of orderly information for making economically sound management decisions.

Information and methods of its analysis allow to see a complete picture of the university in the context of the functional components of management.

The creation of an information base for management accounting in organizations of the public administration sector involves the development of:

1. Local regulations and documents regulating the basic principles of management accounting. The composition of such documents includes: a chart of accounts for management accounting, the procedure for maintaining management accounting, a schedule for the management accounting document flow, forms of management accounting and reporting, etc.

2. The procedure for accounting (calculation and distribution) of costs in the context of federal and departmental target programs and in the areas of implementation of the non-program part of the costs provided for by the budget estimate.

3. Methods and procedures that ensure the integration of budgetary and management accounting. Within the framework of the central office, territorial bodies and subordinate organizations there should be a unified information system that creates a reliable basis for the implementation of the goals of budgetary and management accounting and reporting.

The objects of management accounting are:

Costs (current and capital);

Results of financial and economic activity;

Internal pricing;

Budgeting;

Internal reporting;

Implementation of management accounting - difficult task, which requires the reorganization of the entire company, the selection of specialists and the assessment of their qualifications, since they have the main responsibility for setting up and implementing management accounting at the enterprise. There are also difficulties in creating automated system collecting and receiving information.

To solve the problems associated with the difficulties of introducing management accounting in an organization, it is necessary to solve the following tasks: financial structure, development staffing, the development of cash flow items, the determination of the procedure for making payments, the development of budget regulations, the management chart of accounts and management accounting entries, as well as the development of the general management policy of the enterprise.

The management accounting system, based on the systematic and operational collection of information, allows managers to different levels perform one of their managerial functions - control of tasks. Well-established management accounting makes it possible to calculate the actual costs of providing educational services and manage them.

According to M.A. Vakhrushina, management accounting can be defined as an independent direction accounting organization providing information support business management systems. This process includes the identification, measurement, fixation, collection, storage, protection, analysis, preparation, interpretation, transmission and reception of information necessary for the administrative apparatus to perform its functions. Supporting this point of view, we note that management accounting is an important element of the organization's management system and functions in parallel with the financial accounting system.

IN AND. Kerimov sees the purpose of management accounting in solving internal problems in enterprise management, defining it as the "know-how" of a particular enterprise. He notes, and one cannot but agree with this, that the science of management accounting is based on production management, which he defines as a system of forms and methods of managing the economy of an enterprise aimed at achieving optimal results in its production, commercial and financial activities. Unlike financial, management accounting is subjective and confidential, but it is he who bears the main burden of providing the concept of management decisions.

As experience shows, very few enterprises in Russia are ready to introduce and use management accounting, including budgetary institutions. In our opinion, accounting specialists do not have a common understanding of the essence, role, purpose and place of management accounting in the university management system. Until now, questions about the real situation of management accounting in the formation of the main organizational and administrative document are being discussed. educational institution- accounting policy legalized by the relevant Russian standard accounting, PBU 1/2008. Of course, on the other hand, one cannot belittle the role of management accounting in making certain decisions for the effectiveness of activities and the prevention of certain risks. Hence the need for a well-established organization of management accounting.

On the other hand, it is important to understand the essence of management accounting in universities in order to solve the problems of standardizing regulatory approaches in accounting regulation. Therefore, when setting it up, it is recommended to choose one of the generally recognized standards (IFRS, US GAAP, Russian accounting) and, on its basis, draw up instructions, provisions and regulations for management accounting.

For the organization of management accounting in universities, it is proposed to use International Standards as a base financial reporting. First, the International Standards carry the most advanced accounting and financial technologies; secondly, Russian accounting is in the process of constant reform in the direction of compliance with international standards.

A typical set of provisions for management accounting is as follows:

• General provisions and principles management reporting.
• Fixed assets.
• Stocks (commodity-material values).
• Management statement of cash flows (ODDS).
• Management Income Statement/Management Income Statement (ODR).
• Management balance (MB).
• Operational reports.
• Income and revenue.
• Expenses and costs, etc.

We can say that each provision is a detailed description of the company's accounting policy for a particular accounting object, which must at least reflect:

• goals and objectives of accounting for this OS object;
• conditions for recognition in accounting;
• moment of recognition;
• assessment methods;
• used accounts (if accounting in the company is maintained using a management chart of accounts);
• description of the document flow for this accounting object;
• disclosure of information in reporting, organizational and time regulations for accounting and reporting.

It should also be emphasized that the above provisions on management accounting in universities should take into account the specifics of the work of a budgetary institution that applies both the principles of budgetary accounting and uses the accounting rules for business activities of higher educational institutions. For a clear and well-coordinated work of the accounting and management apparatus of the university, it is necessary to prescribe the procedure for interaction and mutual responsibility for the generated documentation with analytical information for management purposes. Such an order, in our opinion, would be more clearly presented in the form of a workflow chart of analytical tables, diagrams, figures, indicating officials universities responsible for their compilation.

In addition, it should be borne in mind that the above structure and content of management accounting are a link between process and financial management technologies. The result of such interaction forms an integrated solution in management accounting, which is the guarantor successful work and achievement of goals and objectives educational institution top level.

Reviewers:

Kadyshev E.N., Doctor of Economics, Professor of the Department of Sectoral Economics of the Federal State Budgetary Educational Institution of Higher Professional Education “Chuvash State University named after I.N. Ulyanov, Cheboksary;

Serebryakova T.Yu., Doctor of Economics, Professor of the Department of Accounting, Analysis and Audit of the Cheboksary Cooperative Institute, Cheboksary.

Bibliographic link

Tsapulina F.Kh., Romanova O.A., Ilyina N.V. MODERN CONCEPT OF MANAGEMENT ACCOUNTING OF A BUDGETARY INSTITUTION // Modern problems of science and education. - 2015. - No. 1-1 .;
URL: http://science-education.ru/ru/article/view?id=19397 (date of access: 01.02.2020). We bring to your attention the journals published by the publishing house "Academy of Natural History"

Considering the role of management accounting in the activities of an enterprise, it should be noted that historically it has often been of secondary importance to financial accounting, and in many organizations it is still little more than a by-product of the financial reporting process. However, the growth of business scale, changes in technology, and the increase in the educational level of managers over the past decades have intensified the development of management accounting, led to its wide recognition as a field of study distinct from financial accounting. In the future, we can expect an even greater increase in this role.

The enterprise management system, like any other management system, can be represented as a set of management subject, management object and their relationships. The subject of management produces control action in the form of commands, signals that are transmitted to the control object. The control object perceives the control action and acts in accordance with the control signal transmitted to it. The fact that the object has accepted the control action and responded to it, the control subject learns with the help of feedback.

The subject of management in the management system of the enterprise are managers, managers of all levels of management, endowed with certain powers to make decisions. Objects of management - various resources of the company - employees, means and objects of labor, scientific, technical and information potential of the enterprise. The main objects of management in the management accounting system are income and expenses, as well as the responsibility centers of the enterprise.

Management actions are implemented with the help of the main management functions, the interconnection and interaction of which form a closed repetitive management cycle: ... Analysis ... Planning ... Organization ... Accounting ... Control ... Regulation ... Analysis. The decision-making function in the management cycle under consideration is not singled out, since it is a connecting management function, that is, its presence at all stages of the management cycle is implied. The place of management accounting is manifested at the stage of preparation and adoption of management decisions, thus, management accounting is involved in all management functions.

Tasks of management accounting place higher demands on qualifications and qualifications official duties management accounting specialist.

As a rule, the functions of a managerial accountant include the following responsibilities:

• coordination of goals and plans of departments and the enterprise as a whole;
• Assistance to management in achieving the set goals;
• organization of work on the creation and maintenance of a management accounting system;
• smooth implementation of planning and control processes economic results enterprise activities;
• • ensuring transparency in relation to costs and results for the enterprise as a whole, as well as for individual divisions and products;
• · creation of methodical and tool base on management of profitability and liquidity of the enterprise;
• development of materials for making managerial decisions and their presentation to the management of the enterprise;
• · advising managers on the choice of the most effective options for action, assistance in managing costs and results.

These functions show what an important role the managerial accountant plays in making managerial decisions.

A responsible role involves vesting the management accountant with certain specific rights, for example:

• access to all information, including confidential information;
• · the right to prepare one's dissenting opinion with analytically justified reservations;
• · the right to postpone the adoption of a decision for the purpose of its professional preparation.

Since a management accountant has a wide range of responsibilities and special rights, when appointed to this position rather high requirements are imposed on theoretical training and practical skills in the field of management accounting.

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Institutions need to start introducing new forms of cost accounting, primarily those carried out at the expense of subsidies for the implementation of the state task, and provide data in the appropriate context to Rostekhnadzor of Russia.

An analysis of the practice of using management accounting in Russian universities has shown that universities use different approaches to building management accounting systems, which are formed based on the goals of a particular institution. At the same time, almost none of the methods used involve calculating the cost of providing educational services to students of each individual specialty within the framework of the form of education. Unified approaches to cost accounting aimed at determining the cost public services in accordance with the departmental list of public services (works) provided (performed) by federal state institutions under the jurisdiction of Rostekhnadzor of Russia as the main types of activity (hereinafter - the departmental list of Rostekhnadzor of Russia), has not been developed. Currently, there is a need to develop uniform methods for setting costs in the institution of cost accounting in the context of public services.

The development of unified approaches to the management accounting system, which ensures the formation of complete and reliable information on the actual costs of providing public services (performance of work), is necessary condition formation of adequate financial support for the fulfillment of the state task for the provision of public educational services, taking into account the application of standard costs for their provision and the maintenance of the property of a higher professional education institution, including from the point of view of assessing the validity of the standards and the sufficiency of the standard costs determined on their basis.

By introducing modern management accounting systems, institutions will receive an effective tool to improve the quality of management decisions. The introduction of management accounting will allow the management of institutions to develop an effective methodology for the distribution of budgetary and other financial resources between departments and cost objects that meets new conditions and requirements.

The management accounting system is designed to ensure the organization of planning, collection and interpretation of information about the activities of an institution of higher professional education, which is necessary for the management of the institution to make sound management decisions of an operational and long-term nature. The use of management accounting elements using modern information systems and the formation of departmental management reporting ensures an increase in the efficiency of managerial decision-making and the quality of management of an institution as a whole.

The management accounting system includes the process of identifying, measuring, accumulating, preparing and interpreting financial and other information, analyzing data and providing them to the management of the institution in the amount and form necessary for planning, evaluating and monitoring the achievement of the stated results and making timely and effective managerial decisions within the competence of the relevant managerial level.

The tasks of the management accounting system are:

Ensuring control over the availability, movement, effective distribution of property, material, monetary and labor resources to achieve the stated goals and objectives of the institution;

Control and evaluation of the effectiveness of the responsibility centers and their contribution to the achievement of the stated goals and objectives;

Identification of reserves to improve the efficiency of the responsibility centers;

Improving the system of operational management of the institution as a whole and responsibility centers;

Formation of indicators that contribute to the adoption of effective management decisions;

Optimization of costs to achieve the stated performance results;

Formation of information base for organization management.

One of the important conditions for the effective operation of an institution of higher professional education is the optimal organization of its structure with a reasonable distribution of functions and consolidation of the relevant rights and responsibilities, that is, the allocation of "responsibility centers". The definition of responsibility centers in the structure of an institution of higher professional education is a prerequisite for the organization and implementation of a management accounting system.

In the context of the transition from estimates to financial support of subsidies for the implementation of the state task, management accounting becomes the most important tool for calculating the actual cost of services provided, generating real information about the profitability of units and making effective management decisions.

3. Improving the organization of management accounting

3.1 Analysis of the experience of foreign countries in the organization of management accounting in state management structures

Having revealed in the second chapter the basics of management accounting in Gostekhnadzor of the Republic of Tatarstan, we can give the following assessment:

Accounting and management accounting is fully automated;

The programs 1C "Enterprise" version 7.7, "Sail", as well as 1C "Salary and Personnel" are used.

Not all business transactions are processed using the application package.

All this slows down the work of accounting, causing untimely accounting and reflection of transactions in accounting registers, and as a result, untimely preparation and submission of reports to financial management, statistical office, tax inspection. The work of the accounting department in excess of the established working hours, accounting and fundamental errors are undesirable side effects.

To eliminate these shortcomings and improve the organization of accounting in accounting, it is proposed to apply a set of the following measures:

1. Abandon the "Sail" system and switch to "1C: Salary and personnel of a budgetary institution 8"

2. Switch from 1C "Enterprise" version 7.7 to 1C "Enterprise. Budget Accounting" version 8.2

In 2012-2013, I propose to switch from the 1C "Enterprise" program version 7.7 to 1C "Enterprise. Budget Accounting" version 8.2, since version 7.7 is removed from technical support.

The program "1C: Salary and personnel of a budgetary institution 8" is a powerful tool for integrated automation calculation wages and maintaining personnel records in state (municipal) institutions that are on an independent balance sheet, financed from the federal, regional (subjects of the Russian Federation) or local budget, as well as from the budget of the state non-budgetary fund, in the following areas:

Payroll calculation with support for new wage systems for employees of federal budgetary institutions,

Calculation of the monetary allowance of military personnel and persons equated to them,

Calculation of the monetary content of employees in the state civil service,

Calculation of taxes regulated by law and contributions from the payroll fund,

Reflection of accrued salaries and taxes in the expenses of the institution,

Management of cash settlements with employees, including deposit,

Personnel accounting and personnel analysis,

HR automation,

Frame set.

In the program "1C: Salaries and personnel of a budgetary institution 8", the calculation of the monetary content of civil servants is fully implemented government agencies management, as well as remuneration of municipal employees.

Rice. 3.1. Salary accounting scheme in the program

The standard solution provides an opportunity, in addition to official salaries in accordance with the positions to be filled civil service pay civil servants a monthly salary in accordance with the assigned class rank, as well as the full range of necessary monthly and other additional payments.

The program provides for a specific classification of positions of civil servants by groups and categories, which is used in the consolidated reporting on forms 14 and 14MO. Form T-2GS was provided for personnel records of civil servants.

"1C: Accounting of a state institution 8" provides for accounting by all types of state (municipal) institutions - state, budgetary, autonomous - to ensure comparability of data when an institution moves from one type to another.

"1C: Accounting of a state institution 8" provides accounting for:

According to the current budget classification of the Russian Federation or an arbitrary classification;

In the context of types of financial support for activities;

In the context of operations of the general government sector (analytical codes of receipt and disposal);

In the context of sources of financial support (balances).

This allows grouping, summing up and building a hierarchy of information presentation in accounting registers, standard and specialized reports in the specified sections.

The Chart of Accounts supports up to 5 sections of analytical accounting, in addition to the 26 digits of the account number. Synthetic and analytical accounting settings are implemented for all accounting sections.

Work with distributed information bases and other possibilities are provided.

"1C: Accounting of a state institution 8.2" provides automation of accounting for state (municipal) budgetary institutions financed from the federal, regional (subjects of the Russian Federation) or local budgets, as well as from the budget of the state non-budgetary fund based on the budget estimate and keeping records according to the Chart of Accounts budget accounting.

"1C: Accounting of a state institution 8" supports keeping records of both one institution and a group of institutions ( structural divisions institutions) in a single information base (centralized accounting). In this case, common state classifiers are used, general lists of counterparties, nomenclature of inventories, cost items, etc. are maintained.

This program provides accounting according to the chart of accounts of budget accounting:

According to the current budget classification of the Russian Federation;

In the context of institutions (structural divisions allocated to an independent balance sheet);

By types of funds

The Chart of Accounts and the setting of synthetic and analytical accounting are implemented for all sections of budget accounting in the amount regulated by the Instruction on Budget Accounting.

"1C: Accounting of a state institution 8.2" provides:

1) Registration and accounting of the received limits of budgetary obligations, appropriations, limiting amounts of financing.

2) Registration and accounting of accepted budgetary obligations.

3) Control of the acceptance of budgetary obligations within the limits of budgetary obligations adjusted according to the codes of classification of expenses of the corresponding budget and taking into account accepted and unfulfilled obligations.

The program generates the following documents:

Application for cash flow;

Application for receiving cash;

return request;

Cancellation request;

Payment order;

Application for opening a personal account;

Applications for reissuing a personal account;

Applications for closing a personal account;

It also supports payments by payment orders through institutions of the Bank of Russia or credit institutions.

For settlements with counterparties, a Journal of Settlement Transactions with Suppliers and Contractors No. 4 (f. 0504071) and other reports are generated. It provides for the formation of acts of reconciliation of settlements with counterparties and an inventory of settlements.

"1C: Accounting of a public institution 8.2" contains a set of standard reports, budget accounting registers and regulated reporting - budgetary, statistical, tax.

Almost all the necessary financial statements are generated automatically based on the entered reporting period business transactions. Electronic forms of statistical and tax reporting can be filled in manually in whole or in part, with subsequent recalculation of the totals. When generating reports, indicators are checked and linked (intra-form and inter-form control).

Advantages of the program "1C: Accounting of a state institution 8.2" over the used one:

The structure of the account in the chart of accounts of the program is brought into full compliance with the structure of the account number of the Chart of Accounts of budgetary accounting. Chart of accounts setup is simplified and more intuitive: account setup is done directly in the account form, and work chart of accounts setup is done directly in the chart of accounts.

In accounting for budget classification, a new concept has been introduced - “CSC Validity Period”: the values ​​​​of codes of budget classifiers are entered on a specific date. This makes it possible to store transactions according to old and new budget classification codes in a single information base. Thus, when changing classifiers, you can work with the new and old classifications simultaneously in the same infobase.

The possibilities of conducting analytical accounting and data analysis have been expanded.

The use of the new version will simplify the process of preparing financial statements, and it also has a number of significant advantages related both to the use of the capabilities of the new technological platform and to the development of the functionality and ergonomics of the application solution.

Let's calculate the necessary financial investments in the process of improving accounting in Gostekhnadzor of the Republic of Tatarstan. The basic version of "1C: Salary and personnel of a budgetary institution 8" is sold at retail. You can purchase this software in specialized stores of 1C or its partners. Retail price 1 workplace costs 4600 rubles. An additional multi-user license for 5 jobs costs 18,000 rubles.

Table 3.1 Costs for the acquisition of "1C: Salary and personnel of a budgetary institution 8"

Thus, to improve the organization of remuneration and improve the quality and efficiency of personnel management, 22,600 rubles are needed. Table 3.2. presented costs for the acquisition software"1C: Accounting of a state institution 8".

Table 3.2 Costs for the acquisition of "1C: Accounting of a state institution 8"

Thus, for the transition of the Gostekhnadzor of the Republic of Tatarstan to "1C: Accounting of a state institution 8", 96,000 rubles are needed. To improve the level of knowledge in the field of accounting in budgetary institutions in 1C software version 8, I propose to train accountants of the Gostekhnadzor of the Republic of Tatarstan at courses and seminars in a third-party organization.

In Table 3.3, consider training costs.

Table 3.3 Accountant training costs

The table shows that the cost of training accountants of Gostekhnadzor of the Republic of Tatarstan will be 196,000 rubles.

Table 3.4 Accounting Improvement Costs

The total cost of improving management accounting in Gostekhnadzor of the Republic of Tatarstan amounted to 314.6 thousand rubles.

Conclusion

Summing up the work done in accordance with the goal and objectives, it is necessary to draw the following conclusions:

1. The subject of management accounting can be considered the production, economic and commercial activities of the organization as a whole and its individual objects. The principles of management accounting are responsibility, targeting, reliability, efficiency, economy and confidentiality. The main tasks of management accounting are: providing information to monitor compliance with the feasibility of business operations, rational use of material, labor and financial resources in accordance with approved norms, standards and estimates, organization of accounting and costing, prevention of negative results of the organization's economic activities, identification of on-farm reserves , providing financial stability enterprises, preparation of information to motivate management decisions on the termination or continuation of the production of types of products, works, services, the choice of the most effective ways for the development of the enterprise, the organization of budgeting.

2. The activity of local self-government bodies in the Republic of Tajikistan is fully open and accessible to both state bodies, local self-government bodies of urban and rural settlements, public associations organizations, and for citizens. An official source of information of the Administration of the Republic of Tatarstan has been opened in the republic to inform the population about the activities of the Administration by providing Internet users with access to information. Department information technologies provides control over the relevance of information published on the site, as well as control over the content and updating of all sections of the site.

The main volume of applications to Gostekhnadzor falls on housing issues and issues related to land relations.

The Public Reception of the President of the Republic of Tatarstan operates in the service. The head of the public reception regularly informs the administration about incoming questions and appeals. Issues within the competence of the city administration are resolved promptly.

The main task of municipal government is to increase the effectiveness of actions and the efficiency of resource use. The introduction of a new type of municipal institutions - autonomous ones, will allow for more efficient management of available resources, while ensuring wage growth and improving the quality of services provided. In 2010, a regulatory framework was prepared for the creation of autonomous municipal institutions by changing the type of existing municipal institutions. Currently created one autonomous institution- Municipal Autonomous Institution of Sports and Tourism of the Republic. Will change in 2012 legal status another sports institution.

The main revenue base of the local budget is land tax, taxes on income and property individuals. To develop its own revenue base in the region, work is being carried out with land owners with the goal of 100% collection of land tax, with business leaders - on the issue of increasing the average monthly wage - and as a result - increasing the amount of deductions to the local budget. In addition, a review at the federal level of the procedure for enrolling certain types taxes towards the local budget (for example, income tax) would bring tangible benefits in increasing the local revenue base.

The total amount of expenses of the consolidated budget of Gostekhnadzor of the Republic of Tajikistan in 2011 increased by 50.4% compared to the previous year, which is directly related to the filling of the budget. As the budget of Gostekhnadzor fills up to a level that contributes to the solution of socially significant issues municipality, the volume of budget expenditures will increase.

Structural divisions of the administration are systematically looking for tenants and owners of land for timely payment of rent and land tax. Unfortunately, a situation often arises when a small business is not available at the registration address, and the specified phones are silent.

Representatives of the service participate in the meetings of the Commission on the Legalization of the Taxable Base of Enterprises of the Republic of Tajikistan, the Commission on Issues of Wage Debt in the Republic of Tajikistan.

In 2011 work was actively carried out in the republic on the formation of the Register municipal services, plans were being developed to transition to the provision of priority services in in electronic format. The number of municipal services provided by local governments and municipal institutions- 74 units, of which 23 are provided in electronic form. As the software recommended by the Ministry of Regional Development of Russia is introduced, the number of municipal services provided in electronic form will increase.

List of used literature

1. Budget code Russian Federation. - Information and legal system "Garant". - Internet version.

2. the federal law dated 06.12.2011 N 402-FZ "On Accounting".

3. Federal Law No. 129-FZ of November 21, 1996 (as amended on November 28, 2011) “On Accounting”.

4. Federal Law No. 83-FZ of 08.05.2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions”

5. Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”

6. Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions”

7. Accounting in budget organizations/ N.P. Kondrakov, I.P. Kondrakov.-6th ed.; revised add.- M.: Prospect, 2011.- 376s.

8. Accounting and control in budgetary institutions: Textbook / V.M. Rodionova, I.M. Bayatova, E.V. Markin. - M.: IDFBK - PRESS, 2011 - 232s.

9. Accounting in budgetary institutions / A.N. Belov - 4th ed. revised and additional - M.: Exam, 2012. - 512s.

10. Budget accounting / E.A. Kalyanova // Your budget accounting -2012 No. 5 p. 5-48.

11. Budgetary accounting and reporting At 2h. Part 2 / G.I. Makleva, R.E. Artyukhin. - M.: Ekar, 2012. - 340s.

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BBK 65.052

E. A. Makarova

Department of Accounting, Business Analysis and Audit

MANAGEMENT ACCOUNTING IN ORGANIZATIONS CARRYING OUT EDUCATIONAL ACTIVITIES

The need to draw up accurate, reliable estimates was due to the accounting system of state centralized pricing. With the development of market relations, the independence of enterprises is expanding, including in matters of setting prices for their products, taking into account the prevailing supply and demand in the market, which is one of the characteristics of these relations, as a result of which the tasks facing accounting and its subsystem are changing - costing. Under these conditions, the task of costing is not just to ensure the actual cost of the product, but to calculate such a cost that, under the current conditions of the enterprise's operation on the market, could provide it with a certain profit. Based on this calculated level of cost, it is necessary to organize production in such a way as to ensure this acceptable level of cost and the possibility of its constant reduction. That is why, at present, the center of gravity in costing work should gradually be transferred from labor-intensive calculations for the distribution of indirect costs and determining the exact actual cost to predictive cost calculations, drawing up reasonable standard calculations, and organizing control over their observance in the production process. In addition, costing at the level of direct (variable) costs in market conditions is associated with the establishment of a lower price limit, that is, the limit to which an enterprise can still reduce the price in the event of a fall in demand for its products or in order to conquer a certain market.

Today there are two problems of cost accounting.

The first is to reorient the domestic theory and the accumulated knowledge in this area. practical experience on the solution of new tasks facing the management of the enterprise in the conditions of the market.

The second is the creation of new non-traditional systems for obtaining information about costs, the application of new approaches to costing, calculation of financial results, as well as methods of analysis, control and management decisions based on this.

One of the alternatives to the traditional domestic approach to costing full cost is an approach when, in the context of calculation objects, it is planned and takes into account incomplete, limited cost. This cost may include

only direct costs, only variables that depend on changes in production volumes; it can be calculated on the basis of production costs only, that is, the costs associated with the manufacture of a given product, performance of work or provision of services, even if they are indirect. But, despite the different completeness of inclusion in the cost of the object of calculation various kinds costs, common to this approach is that other types of costs, which are also economic essence form part of current costs, are not included in the calculation, but are reimbursed the total amount from revenue (gross profit). This is the main distinguishing feature of the partial cost accounting system - the direct costing system.

The application of the "direct costing" system in practice implies a differentiated approach to the organization's costs: they should be divided into fixed and variable parts. The use of the "direct costing" system radically changes not only the domestic concept of costing, but also approaches to accounting and calculating financial results. The income statement scheme used in this method (usually two-stage) contains two financial indicator: marginal income (coverage amount) and profit .

Marginal income (MD) is the difference between the proceeds from the sale of products and the variable cost calculated in the direct costing system. Marginal income includes profit and fixed costs of the organization:

Thus, after subtracting fixed costs from marginal income, an operating profit indicator is formed.

The possibilities of management accounting based on the data of the direct costing system are extremely wide. The information collected within the framework of this system allows answering many questions of interest to the management of the organization.

We list just a few of them:

What services are the most cost-effective, and therefore more preferable for an organization providing paid educational services?

What is the minimum number of paid educational services that must be provided so that the organization does not suffer losses?

How will changes in prices for educational services affect the financial position of the organization?

Consider the solution of the tasks set on the example of the activities of the Astrakhan State Technical University (ASTU).

The university has a number of branches as structural units that can be empowered legal entities by proxy. Consider, as an example, two types of paid educational services provided by ASTU:

The possibility of obtaining a second higher education (program A);

Possibility of the first continuing education (Program B).

Let the university actually study: under program A - 350 people, under program B - 107 people.

In table. 1 provides information on the actual costs of ASTU associated with the implementation curricula A and B.

Table 1

Actual costs ASTU (rub.)

Cost items | Program A | Program B | Total for ASTU

1. Salary teaching staff 800 000 770 000 1 570 000

2. Providing the contingent with methodological literature 150,000 140,000 290,000

3. Providing a contingent educational literature 275 000 258 000 533 000

4. Depreciation of the MBP 57,000 49,500 106,500

Total direct costs 1,282,000 1,217,500 2,499,500

Indirect

5. Salary of service personnel 130,000 105,000 235,000

6. Travel expenses 30,000 20,000 50,000

7. Depreciation of fixed assets 15,000 10,000 25,000

8. Rent 32,200 28,300 60,500

10. Maintenance of software, copiers 14,080 13,920 28,000

11. Payment utilities 48 250 36 750 85 000

12. Payment for communication services (telephones, faxes, pagers, etc.). 4,208 3,792 8,000

Total indirect costs 279,738 221,762 501,500

Total costs ASTU 1,561,738 1,439,262 3,001,000

13. Reimbursement of operating expenses of the university 98,560 84,440 183,000

Total expenses 1,660,298 1,523,702 3 1,84,000

Selection of the most cost-effective educational services. In the management accounting system, the costs of any organization are usually divided into three groups: variable, fixed and semi-fixed. To simplify the example, we will use only the first two groups as the basis for the classification (Table 2). To variable costs, directly dependent on the volume of sales of educational services of ASTU, can be attributed to the salaries of the teaching staff (with appropriate charges for it), the costs of providing the contingent with methodological and educational literature, and the depreciation of the IBE. In the direct-costing system, these cost items will be taken into account when calculating the cost of one educational service. Fixed costs for ASTU are: salaries of maintenance personnel

(with contributions to funds social insurance); travel expenses, depreciation of fixed assets; rent, maintenance of garage facilities; maintenance of software tools, copiers; payment for utilities, communication services; others household expenses. The size of these costs practically does not depend on the business activity of the AG-TU, and therefore they will not be included in the calculation.

table 2

Expenditures

Variables ________________________

1. Salary of teaching staff _________

2. Providing the contingent with methodological literature_

3. Providing the contingent with educational literature ___

4. Depreciation of the MBP ______________________

Permanent ____________________________

5. Salary of service personnel ___________

6. Travel expenses________________

7. Depreciation of fixed assets ___________

8. Rent_________________________

9. Maintenance of the garage economy _________

10. Maintenance of software tools, copiers

11. Payment of utilities _____________

12. Payment for communication services (telephones, faxes, pagers, etc.).

Traditional for domestic practice is the calculation of the full cost of the service provided, which involves the distribution of indirect costs between educational programs A and B.

Taking the accrued payroll of the teaching staff as the basis for the distribution of indirect costs of ASTU, we obtain the results presented in Table. 3.

Table 3

Distribution of costs for programs A and B

Cost Items Program A Program B

1. Direct cost items, thousand rubles: salary of the teaching staff providing the contingent with methodological literature providing the contingent with educational literature depreciation of the IBE Total direct costs, thousand rubles. 800 150 770 140

2. Indirect costs 348.8 335.7

3. TOTAL full cost of services rendered, thousand rubles. 1,630.8 1,553.2

4. The number of the contingent, pers. 350 107

5. Actual cost of one educational service (p. 3 / p. 4), rub. 4 659 14 515

The price of training for program A is 4,700 rubles, for program B - 15,336 rubles. In table. 4 shows the calculation financial result ASTU and the profitability of certain types of educational services based on the calculation of their full cost.

Table 4

Calculation of the financial result of ASTU

Indicators Program A Program B TOTAL

1. Price of one service, rub. 4,700 15,336 -

2. Number of services rendered (contingent, people) 350 107 457

3. Revenue from the sale of services (line 1 X line 2), thousand rubles. 1645.0 1641.0 3286.0

4. Full cost of services rendered, rub. 1,630.8 1,553.2 3,184.0

5. Profit (line 3-line 4), thousand rubles 14.2 87.8 102.0

6. Profitability of types of services (page 5 on page 4) X 100% 0.87 5.6 3.2

In table. Figure 5 presents a report on the activities of ASTU for the same period, but it is compiled on the basis of data collected in the "direct costing" system. Based on the division of costs into variable and fixed, this format allows you to more quickly control both types of costs. The amount of fixed costs is not distributed between individual types of services, it is shown in the report as a separate line, and its impact on the amount of profit is clearly visible.

Table 5

ASTU activity report

Indicators Program A Program B Total

1. Revenue from the sale of services, thousand rubles. 1645.0 1641.0 3286.0

2. Variable part of the cost of services rendered, thousand rubles. 1282.0 1217.5 2499.5

3. Marginal income (line 1 - line 2), thousand rubles. 363.0 423.5 786.5

4. Profitability of types of services (p. 3 / p. 2) X 100% 28.3 34.8 31.5

5. Fixed costs, thousand rubles. 684.5*

6. Operating profit, rub. 102.0

*684.5 = 501,500 + 183.0 (Table 1).

The advantage of this report format is that it shows ASTU’s expenses for the provision of certain types of services, regardless of the amount of salaries of service personnel, the amount

utility bills and other fixed costs. Information about the cost of services is "cleared" from the influence of these costs, and therefore is more visual and objective. For example, according to the results of calculating the total cost, the conclusion follows: the profitability of program B (5.6%) is more than 6 times higher than the profitability of program A (0.87%). This conclusion is refuted by the results of direct costing (Table 5): the profitability of these programs is quite comparable. Thus, for making a decision on the directions of development of ASTU, as well as in solving other managerial tasks, the direct costing system is more preferable than calculations based on the calculation of the full cost.

The idea of ​​the "direct costing" system is now reflected in international standards in accounting related to the reflection of costs and the formation of financial results.

In Russia, as the separation of enterprises from various form property, the inclusion of mechanisms for free pricing and independent planning of the range of products, the development of other aspects of the market economy, the need for the direct costing system will appear and gradually increase, further growth in accounting efficiency will depend on this.

Availability of mathematical and software and tools computer science, expanding the scope of their application are a material prerequisite for the practical use of the "direct costing" system at domestic enterprises.

BIBLIOGRAPHY

2. Zharikova L. A., Belov V. B. Management accounting. - Tambov: TGTU, 2001. - 66 p.

3. Anthony R., Rice J. Accounting: situations, examples. - M.: INFRA, 2000. - 112 p.

4. Shnaiderman T. A. Composition and cost accounting included in the cost price. - M.: Finance and statistics, 2001. - 87 p.

5. The composition of the costs included in the cost of production / Comp. R. I. Ryabova. -6th ed. - M.: Finance and statistics, 2001. - 178 p.

6. Tkach V. I., Tkach M. V. Management accounting: international experience. - M.: Finance and statistics, 2001. - 49 p.

7. Horngren E. S., Van Breda M. D. Accounting: management aspect / Per. from English. / Ed. Ya. V. Sokolova. - M.: Finance and statistics, 2000. - 187 p.

8. Nikolaeva S. A. Features of cost accounting in market conditions: direct costing system. - M.: Finance and statistics, 2000. - 76 p.

Received 07/13/04

MANAGEMENT ACCOUNTING IN THE ORGANIZATIONS PERFORMING EDUCATIONAL ACTIVITY

The operation of Astrakhan State Technical University is taken as a model (the data of the article are ideal) to examine the direct costing method as a system of sums covering the marginal profit and enabling to study the relationship between the volume of production, expenditures ( production cost, revenue and marginal profit). The main problems of cost accounting have been described: the redirection of national theory and gained of practical experience in this sphere in order to solve new problems which the expertise management faces under the market conditions, the creation of new non-traditional systems of gathering information on expenditures; the application of new approaches to cost calculation, financial result calculation, as well as the methods of analysis, control and taking management decisions on their basis. The most profitable chargeable educational services as being more preferable for the organization performing them are also considered.

Budgeting in educational organization as a method of management accounting

E.A. Yarushkina,

cand. economy Sciences, Associate Professor of the Department of Accounting, Analysis and Audit, Southern Institute of Management (350040, Russia, Krasnodar, Stavropolskaya st., 216; e-mail: [email protected])

Annotation. This article discusses the concept of budgeting and its goals in relation to educational organizations, substantiates the principle of a process approach in budgeting and considers the main groups of business processes in an educational organization, determines the relationship between the main business processes and responsibility centers. The article also considers the structure of the general budget of an educational organization, highlights its main elements, and defines the role of budgeting as the main method of management accounting.

abstract. This article discusses the concept of budgeting and its objectives with regard to educational organizations established principle of the process approach to budgeting and the basic group of business - processes in educational organization, defined the relationship of the main business - processes with centers of responsibility. The article also considers the structure of the general budget of the educational organization, highlighted its main elements, and defines the role of budgeting as the main method of management accounting.

Key words: management accounting, educational organizations, budgeting, budget, costs, business processes.

Keywords: management accounting, educational organizations, budgeting, budget, costs, business - processes.

Budgeting is the main method used by management accounting to solve the problem of planning. At its core, budgeting is the process of planning the organization's future operations and formalizing its results in the form of a system of interrelated budgets, a feature of which is their focus on market needs, as well as establishing the size and constant comparison of all types of financial costs, sources of their coverage and expected results. The purpose of budgeting is:

Implementation of periodic planning;

Ensuring cost control of the organization;

Stimulation of coordination, cooperation and communication of structural divisions of the organization;

Evaluation of the performance of both individual departments and the organization as a whole.

Budgeting in educational organizations has its own characteristics, due to both the type of activities carried out and the peculiarities of their financing. Financing of any educational organization at present can be carried out both at the expense of budgetary and non-budgetary sources. Budget financing is carried out within the framework of the state task and can be directed only to the cost items determined by this financing. At the same time, the targeted spending of budgetary funds is controlled by the state.

donation authorities. Therefore, many educational organizations prefer non-budgetary sources of funding, which give more freedom to the organization.

The setting of budgeting in an educational organization, first of all, is based on the goals, objectives of the activity and the organizational structure of the organization. The goals and objectives of an educational organization are formed in accordance with the educational services provided by the levels of education, their types, and also depends on additional services carried out by the organization. The organizational structure establishes a hierarchical ladder, where lower units and their leaders report for the work done to higher ones. The management of the educational organization develops the organizational structure and determines the centers of responsibility and accounting for this responsibility.

Budgeting in an educational organization is based on the principle of a process approach, which consists in identifying business processes as objects of accounting. The use of the term "business process" in relation to educational organizations as non-profit organizations substantiated by A.V. Glushchenko and E.M. Egorova, who, in turn, using the works of M. Porter, characterize the business process as an entity defined through entry and exit points, interfaces and organizational devices, partially including devices of the consumer of services, in which there is an increase in the cost of production.

my service . That is, in relation to the educational process, the business process is a set of interrelated activities or tasks aimed at creating an educational service.

Each educational organization independently defines and classifies its business processes. So N.N. Bedenko, carrying out the classification of business processes of an educational organization, refers to the main processes - educational, educational, scientific processes and process additional education; to management processes - marketing, planning, resource management, quality management; to auxiliary processes - financial, personnel, information, material and technical, methodological, economic processes and the process of legal support.

A.V. Glushchenko and E.M. Egorov distinguish three main groups of business processes:

The main processes are educational and research activities;

Management processes - strategic planning, operational management and coordination, quality management, certification and accreditation management, analysis and decision making;

Supporting processes - innovative activity, marketing activity

financial and accounting, material and technical supply, informatization and computerization, publishing, personnel management, labor and salary, infrastructure management, administrative - economic activity, legal support, International activity.

In our opinion, this classification fully characterizes the main groups of business processes of any educational organization, while correctly prioritizing the main processes in the form of educational and research activities, since these processes satisfy the needs of the main consumers of educational services. Also, based on the selected business processes, it is possible to determine the centers of financial responsibility based on organizational structure organizations. The relationship between the classification of business processes and the centers of responsibility of an educational organization is shown in Figure 1.

Budgeting is carried out by developing operational plans for the organization as a whole and its individual divisions, which are implemented through the system of budgets for each responsibility center, and then consolidated into the overall general budget.

Rice. 1. The relationship between the classification of business processes and the centers of responsibility of an educational organization.

iogpa! oG Esopitu ap< еп^ергепеигБЫр, Уо!. 8, Ыот. 11-4

In the presence of budgetary funding, many educational organizations use a cost-based budgeting model, which is based on detailed control and cost management. This model is based on estimated financing, which involves only the management of budgetary resources. When using this model, the main task of management accounting is to control costs in the context of the economic classification of costs. A more preferable budgeting model is a model focused on managing the results of an educational organization. With this model, the relationship "means - result" is tracked, while the result is the specific fulfillment of the goal for which the funds were received. This mo-

del can be used in the presence of budgetary and extrabudgetary funding, and it allows not only to determine the result of the activity, but also to evaluate its effectiveness.

The general budget of an educational organization is a combination of two budgets:

The operating budget, which is detailed through separate budgets, reflecting the items of income and expenses of the educational organization;

A financial budget that includes a capital budget, a cash budget and a forecast balance sheet.

The structure of the general budget of an educational organization is shown in Figure 2.

Operating budget Financial budget

General budget

Rice. 2. The structure of the general budget of an educational organization.

The operating budget reflects the projected volumes of services for the coming year in the areas of activity and consists of separate budgets that reflect the income and expenses of the educational organization. The operating budget of an educational organization consists of a service budget, a service provision budget, a budget for general and administrative expenses, and a commercial expenses budget.

The service budget is the starting point of budgeting, it is compiled on the basis of planned indicators for the main areas of the organization's income. An educational organization receives income from the provision of educational services, from the implementation of scientific - research work(R&D) and from other related activities. Other income for an educational organization is income from the rental of property, income

on joint activities, income from a hostel, a canteen, publication of textbooks, income from recreation areas, sponsorship, etc. The budget for services is compiled on the basis of a recruitment plan for all forms, levels of education and types of training, a research plan and a plan for other income.

The budget for the provision of services is a set of expenses aimed at the provision of educational services, the implementation of R&D and other activities. It includes the calculation of expenses for the remuneration of scientific and pedagogical personnel, deductions for social needs, material expenses, expenses for the payment of scholarships and other financial incentives students, communication costs (communications, Internet), publishing, etc.

Konyaev A.A. - 2010

IMPROVING BUDGETING: ABB-METHOD

S. A. STERLYADEV K. V. FEDYUKOVA - 2012