CC BY
66
Vadim Blecus
Institute of Government, Right and Innovative Technologies
Russia, Moscow E-Mail: [email protected]
Namig Rachmanin
Institute of Government, Right and Innovative Technologies
Russia, Moscow E-Mail: [email protected]
Actualization of the process of strategic budgeting, management accounting system of the university
Abstract: The model of functional and strategic performance based budgeting, as a basic element of the system of management accounting of the University, which is based on the process and balanced strategic approaches to its management. It allows to consider the University as a system of business processes and project its strategic objectives on the level of operational and tactical management, providing the control of achievement of the purposes of coordinating their financial and non-financial parameters of development of effectively evaluating the results of the activity. The article gives a comparison of the term «estimate» and «budget».
Practical application of performance budgeting has been selective in some institutions and remains weak control in the majority of universities, which means bad decisions and outdated, limited, conservative thinking managers.
It is assumed that currently the most promising approaches to budgeting in universities, decisive named the scientific and practical problems are operational budgeting and budgeting according to the specified parameters.
The article indicates that the organizational-methodological model of functional strategic performance based budgeting, as an integral part of the important functions of management -planning, is the process of design, monitoring, current correction and evaluation of the execution of the budgets of various business processes, activities and structural subdivisions, as well as the consolidated budget in General.
Keywords: Functional-strategic budgeting (FSB); balanced scorecard; process management University; business process; budget.
Identification number of article 73EAVN613
УДК 338.2
Блекус Вадим Владимирович
НОУ ВПО «Институт государственного управления, права и инновационных технологий»
Россия, Москва Кандидат экономических наук, доцент E-Mail: [email protected]
Рахманин Намиг Таирович
НОУ ВПО «Институт государственного управления, права и инновационных технологий»
Россия, Москва Кандидат исторических наук, доцент E-Mail: [email protected]
Актуализация процесса стратегического бюджетирования системы управленческого учета ВУЗа
Аннотация: Рассматривается модель функционально-стратегического
бюджетирования, ориентированного на результат, как базовый элемент системы управленческого учета ВУЗа, основывающийся на процессном и сбалансированном стратегическом подходах к управлению. Это позволяет рассматривать вуз как систему бизнес-процессов и проецировать его стратегические цели на уровень оперативного и тактического управления, обеспечивая контроль за достижением целей, согласовывая финансовые и нефинансовые параметры развития, эффективно оценивая результаты деятельности. В статье дается сравнение термина «смета» и «бюджет».
Практическое применение бюджетирования, ориентированного на результат носит выборочный характер в отдельных вузах и остается слабым местом управления в большинстве вузов, что означает плохие решения и устаревшее, ограниченное, консервативное мышление менеджеров.
Предполагается, что в настоящее время наиболее перспективными подходами к бюджетированию в вузах, решающими названные научно-практические проблемы, являются пооперационное бюджетирование и бюджетирование по заданным параметрам.
В статье указывается на то, что организационно-методологическая модель функционального стратегического бюджетирования, ориентированного на результат, являясь составной частью важной функции управления - планирования, представляет собой процесс разработки, контроля, текущей корректировки и оценки исполнения бюджетов различных бизнес-процессов, видов деятельности и структурных подразделений вуза, а также консолидированного бюджета в целом.
Ключевые слова: Функционально-стратегическое бюджетирование; ориентированное на результат (ФСБОР); система сбалансированных показателей; процессное управление вузом; бизнес-процесс; бюджет.
Идентификационный номер статьи в журнале 73EAVN613
Considering the process of budgeting, the authors adhere to the established legislative act terminology (no. 83-FZ “On amending certain legislative acts of the Russian Federation in connection with improvement of the legal status of state (municipal) institutions”) [8]. Also focused on practical data scientists in this field [1].
Strategic budgeting, the right to be considered as a basis for the system of management accounting. Not accidentally scientist I. Schrott in the heart of the accounting saw exactly the estimate (budget plan), considered its «method of controlling the actions of the administrator of the economy» [6, p.52].
The term «estimates» is close to the notion of a budget, so we use them as synonymous. Speaking of the performance measurement system, budgeting allows to penetrate all levels of the administrative hierarchy, to direct the behavior of each employee, bind the results of financing to the results of their work and activities of the organization as a whole. This is the path to better control quality and efficiency of functioning of the organization [2, C. 45].
It should be noted that performance budgeting, has not yet received due recognition in the universities of the country. Its practical application is highly fragmented in some institutions and remains weak control in the majority of universities, which means bad decisions and outdated, limited, conservative thinking managers.
We believe that currently the most promising approaches to budgeting in universities, decisive named the scientific and practical problems are пооперационное budgeting and budgeting according to the specified parameters. These approaches considers promising and О.Д. Kaverin, however, in relation to commercial organizations [4, s 249].
Пооперационное budgeting of Activity-Based Budgeting - ABB), called by some authors «budgeting by activity or functional budgeting», as objects of financial planning is concerned, as a rule, processes, operations and work. In posing this type of budgeting forms and article budgets are projected not on the organizational structure of management of the organization, and the business process.
Budgeting on the set parameters (target budget, Target-Budget) described J.. PWM and J.. Siegel like a plan, which establishes the main directions of spending funds in accordance with the organization and units [4, C. 250].
In our opinion, in the universities is the preferred approach to budgeting, combining these two approaches (let's call it «functional strategic budgeting»), because, in today's volatile conditions in universities actively implemented:
1. process approach to management, when activities and related resources are managed as a process;
2. balanced strategic approach, as the systemic method of management, considering the University as a whole system, and driving strategic objectives on the level of operational and tactical management, providing timely control over the achievement of strategic objectives, coordinating between the financial and non-financial parameters of development of effectively evaluating the results of the University activity.
Organizational-methodological model of functional strategic performance budgeting (hereinafter - FSB), being an integral part of the important functions of management - planning, is the process of design, monitoring, current correction and evaluation of the execution of the budgets of various business processes, activities and structural subdivisions, as well as the consolidated budget in General. However, it must be viewed as a set of purposeful managerial influences on the budget system to perform the General management functions, including the coordination, management, motivation of activities of all business processes and departments of the University and
enhancement of its competitive advantages in the implementation of the mission.
In conditions of constantly changing environment, the strategic goal of every school should be the systematic improvement of all business processes (especially education), on the basis of quality management system, allowing to improve activities to implement goals and fulfill the mission, as well as provide benefits to interested parties (stakeholders).
For the decision of strategic tasks require the availability of different resources, the type and scope of which are determined in the process FSB.
The purpose of FSB in management accounting system - forming financial and non-financial information that contributes to the adaptation of the University to the projected changes in the external environment, the implementation of the strategy, achieving secure a competitive position in the educational market, creation of scientific and educational innovation potential in future.
As rightly believes Dobrovolsky E., the achievement of the goals inherent in the very mechanism of FSB to monitor situation of production, to coordinate the activities of all internal organizational structures of the University and submit them to the General strategic objectives, thereby helping to establish a coherent and effective management system [3,C. 56].
The main object of FSB at the University acts as a separate business process (the main (educational, research), which (marketing activities, Finance and accounting, and others), management (quality management, certification and accreditation, and others) and their collection, determining all the completeness and specificity of each individual University.
Scheme of business processes as the object FSB, is represented in Fig. 1.
As is known, the process approach to management of the University and to the organization of management accounting requires the transformation of rigid organizational structures of universities in the process-oriented (matrix) structure.
Within the organizational transformation is segmentation of structural subdivisions within the boundaries of selected business processes, distributed (redistributed) the main and auxiliary functions and are cross-functional linkages between structural units of the basic providing and management of business processes.
Fig. 1. Business-process of the University as an object FSB in management accounting system
In General, FSB the University is designed to:
1. long-term and medium-term budgeting University, creates an objective basis for assessing the results of its operations, in the context of basic, providing business and management processes;
2. long-term and medium-term budgeting of projects and programs aimed at improving the scientific and educational potential, financial stability and investment attractiveness of the University;
3. integration of strategic (long-term and medium-term financial planning, based on the use of the balanced scorecard, the current (operational) annual budget cycle which substantially increases the predictability of financing of business-processes of the University, as subjects of budget planning and, ultimately, create the economic basis for the implementation of the strategic objectives of the business processes and the University as a whole.
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