DOI: http://doi.org/10.15350/2409-7616.2020.1.38

Yelena G. Vorozhbit – Associate Professor, Department of Economics Altai State University, Barnaul, Russian Federation, ORCID: https://orcid.org/0000-0002-8395-5130, E-mail: vorozhbit@rb.asu.ru

Anna A. Bakhireva – Postgraduate Department of Economics Altai State University, Barnaul, Russian Federation, ORCID: https://orcid.org/0000-0001-8240-3943, E-mail: isakova@rb.asu.ru

Abstract. The article considers the problems a creating accounting and information support of controlling industrial enterprises. There are significant developments in the theory and practice controlling in numerous literary sources. However, the organization accounting and information support for controlling process-oriented industries is poorly studied. The methodological approach described in the article includes management accounting that links actual and planned indicators, primary documents and final registers that summarize information about income and expenses and report forms that reflect the results monitoring the implementation enterprise plans. The basis for synthetic and analytical accounting actual and budget revenues and expenditures, as well as deviations from them, is the classifier activities, business processes, operations and actions. Presenting information in this order allows you to create analytics in the following sections: economic elements, calculation items, places where income and expenses arise, responsibility centers and calculation objects. The proposed approach to the formation accounting and information support for controlling process-oriented production plans is based on the critical principles rationality and efficiency, which allows organizing an effective information system with the least cost. Accounting for supply costs is organized on account 10, pre-production stage costs are accounted on account 30, production costs are summarized on account 31, circulation stage costs are reflected on account 32, management and maintenance costs of financial and economic activities the enterprise are accounted on account 26, investment projects costs are reflected on account 08. The authors also developed forms primary documentation and final registers, taking into account the specifics process-oriented productions. The method has been tested in the practice of beer and alcohol production enterprises and has shown the effectiveness and necessary flexibility the proposed tools, which expands the possibilities its application in specific conditions financial and economic activity enterprises in various fields economic activity.

Keywords: plan; control; analysis; management; accounting; controlling, process-oriented production.

References:

1. Alekseenko A. M. The main elements of building a controlling system in enterprises and developing an algorithm for evaluating the organizational controlling system. Innovative economy: information, analytics, forecasts, 2016, no.3, pp. 17-19. (In Russian) URL: https://www.elibrary.ru/item.asp?id=28286310
2. Bodrova E. E. Organization management an industrial enterprises based on the controlling system. Smolensk. 2010, 148 p. (In Russian) URL: https://www.elibrary.ru/item.asp?id=19964269
3. Barulina E. V. The content of managerial financial accounting as an element of the corporate Finance management system and financial controlling. Management accounting, 2014, no.1, pp. 50-59. (In Russian) URL https://www.elibrary.ru/item.asp?id=21158000
4. Bakhireva A. A. Methodology for creating accounting and analytical support for monitoring and analyzing budgets. International journal of natural and human Sciences, 2016, no.1, pp. 156-163. (In Russian) URL: https://www.elibrary.ru/item.asp?id=2737243
5. Vorozhbit E. G., Bakhireva A. A. The use of marginal analysis at the enterprises a beer and soft drink production. Profession. Business, 2019, no. 4, pp. 14-19. (In Russian) URL: https://www.elibrary.ru/item.asp?id=41445043
6. Vorozhbit E. G. Incomplete cost in the cost accounting system. Barnaul. ASU Publ., 2014, 120p. (In Russian)
7. Gerasina O. N., Salnikova T. S., Krasilnikov A.V. The role of controlling in process management at the enterprise. Monograph. Moscow. MSII Publ., 2011, 145 p. (In Russian) URL: https://www.elibrary.ru/item.asp?id=19953974
8. Gareev B. R. Financial budgeting in accounting and controlling. Monograph. Kazan University Publ., 2011, 215 p. (In Russian) URL: https://www.elibrary.ru/item.asp?id=19979893
9. Gareev B. R. Modeling as a method of accounting management accounting and controlling. Management accounting, 2013, no. 8, pp.51-58. (In Russian) URL: https://www.elibrary.ru/item.asp?id=20204562
10. Yelsukova Yu. Yu., Khalo L. A. Development the concept controlling in management accounting and analysis. Bulletin of the Eurasian Academy an administrative Sciences, 2014, no. 1, pp. 104-110. (In Russian) URL: https://www.elibrary.ru/item.asp?id=21389665
11. Zavyalova E. S. Controlling and management accounting in enterprise planning. Actual problems of the Humanities and natural Sciences, 2014, no. 11-1, pp. 147- 149. (In Russian) URL: https://www.elibrary.ru/item.asp?id=22681208
12. Ivashkevich V. B. Problems the theory management accounting and controlling. International accounting, 2015, no. 7, pp. 2-14. (In Russian) URL: https://www.elibrary.ru/item.asp?id=23237575
13. Manyaeva V.A. Methodology a management accounting expenses the organization in the system strategic controlling. Moscow. 2011, 205 p. (In Russian) URL: https://www.elibrary.ru/item.asp?id=19975032
14. Orlov A. I. Controlling explicit and controlling hidden. Controlling, 2018, no. 69, pp. 28-33. (In Russian) URL: https://www.elibrary.ru/item.asp?id=36334876
15. Satsuk T.P. Organization the management accounting in the controlling system. Modern science: actual problems the theory and practice, 2013, no. 7-8, pp. 54-56. (In Russian) URL: https://www.elibrary.ru/item.asp?id=20229402
16. Sidorenko E.V., Frolova S.V. The essence and place the cost control in the corporate control system. Economics and entrepreneurship, 2015, no. 10, pp. 586-591. (In Russian) URL: https://www.elibrary.ru/item.asp?id=24399376
17. Syroizhko V.V. Management accounting and reporting system within the framework of controlling. Monograph. Voronezh. Belgorod University of Cooperation, Economics and Law Publ., 1999, 109 p. (In Russian) URL: https://www.elibrary.ru/item.asp?id=21412282
18. Khakhonova N.N. The development methodology of controlling. Science and the world, 2013, no. 1, pp. 88-105. (In Russian) URL: https://www.elibrary.ru/item.asp?id=20134255
19. Emmanuel C. Accounting for management control. London, Thomson Learning Publ., 2001, 465p.
20. Hese H. Manufacturing. Capital Costs, Profits and Divisions. The Engineering Magazine, 1903, vol. 26.
21. Vorozhbit E.G., Vyskrebentseva A.S., Laskina M.V.  The use of margin analysis for management decision-making in the baking industry. Revista ESPACIOS, 2019, vol. 40, pp. 13.

For citation:

Vorozhbit Y.G., Bakhireva A.A. Practical aspects the organization management accounting in the system of controlling industrial enterprises. CITISE, 2020, no. 1, pp. 417-432. DOI: http://oi.org/10.5350/2409-7616.2020.1.38