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Важным направлением расширения экспорта является организация выращивания экологически чистой сельскохозяйственной, в том числе зерновой продукции. Потребность в такой продукции в на-стоящее время исключительно велика и особенно со стороны населения тех стран, которые в силу ограниченности природных ресурсов вынужде-ны переходить на все более интенсивные методы выращивания сельскохозяйственных культур и разведения скота, концентрируя применение средств механизации, химизации и мелиорации на ограниченной территории, например страны Юго- Восточной Азии.
Список литературы:
1. http://www.gks.ru/ - Федеральная служба государственной статистики (дата обращения: 28.12.2015 г.)
2. http://www.fin-izdat.ru/journal/region/ - Журнал «Региональная экономика: теория и практика» (дата обращения: 28.12.2015)
3. Александрова Л.А., Барышникова Н.А., Киреева Н.А., Сухорукова А.М.Государственное регулирование продовольственного рынка России в условиях глобализации, 2013.
4. Богер И.Б., Сафронов С.В. Формирование товарного предложения на региональном продовольственном рынке. М.: Логос, 2010.
5. Болохонов М.А. Продовольственный рынок и сельское хозяйство: проблемы взаимодействия и перспективы развития, 2011.
6. Гермалович Н.А. Анализ хо-зяйственной деятельности предприятия /Н.А. Гермалович. - М: Финансы и статистика, 2011.
7. Гиляровская Л.Т. Комплексный экономический анализ хозяйственной деятельности / Л.Т. Гиляровская и др. - М.: ТК Велби, Проспект, 2011.
8. Колодина Н.Ф. Методика исследования потенциала регионального продовольственного рынка // Известия Оренбургского государственного аграрного университета. 2012. Т. 5. №37-1.
development of methods of disclosure of accounting and analytical information in accounting and
management reports
Khakhonova N.N. (Khakhonova Natalia)
Doctor of economic sciences, professor of department of record-keeping Rostov State University of Economics, Rostov-on-Don
РАЗВИТИЕ МЕТОДИКИ РАСКРЫТИЯ УЧЕТНО-АНАЛИТИЧЕСКОЙ
о о
ИНФОРМАЦИИ В БУХГАЛТЕРСКОЙ УПРАВЛЕНЧЕСКОЙ ОТЧЕТНОСТИ
Хахонова Наталья Николаевна
Доктор экономических наук, профессор кафедры «Бухгалтерский учет», Ростовский государственный экономический университет (РИНХ),
г. Ростов-на-Дону
АННОТАЦИЯ
В условиях кризисной экономики, вызванной применением экономических санкций, важнейшей задачей является развитие методики раскрытия учетно-аналитической информации об осуществляемых затратах в бухгалтерской управленческой отчетности. В статье раскрываются особенности формирования дополнительной информации о затратах, в зависимости от используемого предприятием метода учета затрат, в целях эффективной корректировки калькулирования себестоимости, работ, услуг.
ABSTRACT
In the current conditions of a crisis of the economy, caused by the use of economic sanctions, the most important task is the development of methods of disclosure of accounting and analytical information on the ongoing costs in the financial management reporting. The article describes the features of the formation of additional information on costs, depending on the method of accounting for costs now, in order to effectively correct calculation of the cost, work and services..
Ключевые слова: бухгалтерский учет, финансовая отчетность, управленческая отчетность, учетно-аналитическая информация
Keywords: accounting, financial reporting, management reporting, accounting and analytical information
To regulate the process of preparation of management reports in internal provisions for its formation the data sources for each reporting indicator up to indication of those bookkeeping accounts, which shall contain necessary accounting data, are specified. So a request or an application for the accounting information about property, liabilities and business processes required by management services is formed, it will help to determine its level of detail at analytical accounts. A request for
planned, normative, financial and other information useful for management accounting is formed in the same way [ 2 ].
For example, a process of formation of management reports on costs of production of goods (works, services), which shall include the information required for cost management, determination of reserves for the reduction of costs and making of effective management decisions for the use of reserves. For this purpose the data sources for the calculation of each indicator
characterizing costs of production and cost price of goods (works, services) are specified.
Cost management requires both generalizing data on cost price of goods (works, services) for the company on the whole and detailed data on costs of their production by: elements of costs; places of their origin (production departments of the company); types of goods (works, services); items of cost price of goods (works, services); types of materials used and forms of payment for labour; norms and deviations from norms of costs; centers of responsibility for deviations from norms; factors and causes of deviations from norms.
Information on costs by elements is formed for the company on the whole with the separation of economically homogeneous types of costs regardless of their role in the production process and places of origin. Material costs, labour costs, social security contributions, depreciation, and other costs are separated as economic elements [ 1 ].
In management reports actual costs by economic elements are given in comparison with costs by budget. Since absolute sums of actual and budgeted costs are not comparable (due to differences in the actual and planned volume and range of goods, works, services) the data on the percentage of separate elements of costs in their general sum are also given in management reports. They are used for evaluation of the structure of costs, determination of significance of separate types of costs, and determination of priority areas of their reduction.
To characterize the level of profitability (or unprofitability) of production management reports may include the data on the planned and actual costs per a ruble of goods (works, services) for the company on the whole, its structural subdivisions, types and segments of economic activity.
Evaluation of work results of production departments of the company (workshops, branches, etc.) requires the detailed data on costs of each subdivision spent on production of separate orders, types of goods (works, services) to be given in management reports by calculation items of costs. The list of items of costs is specified in branch instructions for planning, account and calculation of cost price of goods (works, services) and depends on the type of economic activity, nature of goods (works, services), technology and organization of its production [ 4 ].
The procedure of provision of such information will differ in the companies using a traditional system of production process accounting and in the companies using a Direct-costing system.
In the traditional system of accounting the production cost price of goods (works, services) is formed by the following cost items: materials (with the deduction of return costs); fuel and energy for technological purposes; basic salaries of production workers; extra salaries of production workers; social security contributions; pre-production and start-up costs; general production costs; waste losses; general business costs; other production costs [ 5 ].
Sales costs are specified as a separate cost item; together with the production cost price they form a full cost price of goods (works, services).
A company may specify costs of purchased semi-finished products and services of special organizations, equipment maintenance and operation costs, other costs, which take a significant share in production costs, as separate cost items of production cost price.
Classification of costs by items of cost price of goods (works, services), based on their division depending on places of origin
of costs and their role in the production process, provides the separation of costs related to technological process, to pre-production and start-up for new types of goods (works, services), to production management and maintenance. This classification makes it possible to trace back the process of costing in places of origin, to evaluate the structure of cost price from the point of view of economic role of separate items.
Material costs take a considerable share in the cost price of goods (works, services). To validate management decisions on the decrease and increase of efficiency of material resources use the data on actual costs by separate types of materials for the production of the most important types of goods (works, services) are given in reports in comparison with the costs by norms. Considerable deviations from norms are classified by centers of responsibility for these deviations as well as by factors and causes of deviations that is necessary for control and evaluation of efficiency of costs spent on these purposes. Costs of separate types of fuel and energy for technological purposes are given in management reports in the same way.
Costs of labour of production workers are given in management reports also by types of goods (works, services) and by forms of payment for labour, at the same time actual costs are compared to costs by norms and deviations from norms are classified in a usual way (by centers of responsibility, factors and causes of deviations).
Data on pre-production and start-up costs are given in reports by types of goods (works, services), on the start-up of which the costs were spent. At the same time actual costs are divided into costs by budget and deviations from budget and the determined deviations from budget are classified in a usual way. Moreover, reports include the data on the compliance with the planned terms of implementation of measures for pre-production and start-up of separate types of goods (works, services).
General production costs of each structural subdivision of the company are given in management reports in comparison with costs by budget indicating the causes of deviations from the budget and the persons responsible for them.
Waste losses as non-production costs which raise the cost price of goods (works, services) require the detailed and comprehensive information necessary to validate management decisions on elimination of causes of rejection. Management reports include costs of final and recoverable rejects by structural subdivisions and types of goods (works, services), value of finally rejected goods by the price of possible use, sums of charges from the persons responsible for rejection, causes of rejection (use of low-quality materials, low qualification of workers, etc.).
The information necessary for control and evaluation of efficiency of costs of company management is given in reports comparing actual costs by each item of general business costs to costs by budget and classifying deviations from the budget by their causes. Large companies may specify these costs and give them in reports by responsibility centers (departments or management services).
Sales costs are specified by their items, regions and types of sales, subdivisions which sell the goods, types of goods, works or services. Actual costs are given in reports in comparison with costs by budget and deviations from budgets are classified in a usual way.
A model list of indicators of management reports necessary for cost management in the companies using a traditional system of production process accounting and sources of information for the calculation of indicators are given in table 1.
Table 1
Indicators of cost price of goods (works, services) and sources of information for their calculation
No. Management reports indicator name Source of information for the calculation of indicators
1. Structure of costs of production of goods (works, services) by economic elements (by budget and by report) Cost budget and registers of production costs
2. Costs per a ruble of goods (works, services) for the company on the whole, its structural subdivisions, segments of activity and types of goods and works (they are determined as a ratio of cost price of sold goods, works, services to net sales) Data of registers of synthetic and analytical accounting as per account 90 "Sales" on actual cost price of sold products (goods, works, services) and net sales
3. Deviation of actual cost price of separate types of goods (works, services) from their planned cost price by cost items Accounting and planned calculations of cost price of separate types of goods (works, services)
4. Compliance with the planned terms of implementation of measures of pre-production and start-up for separate types of goods (works, services) Data of operating and technical accounting of terms of implementation of measures
5. Deviation of actual general production costs of each structural subdivision of the company by cost items from costs by budgets, classification of deviations by their causes and responsibility centers Registers of analytical accounting of general production costs, cost budgets
6. Value of losses from final and recoverable rejects, their share in the production cost price of separate types of goods (works, services) Report calculations of cost price of separate types of goods (works, services)
7. Value of finally rejected goods and costs of recover of rejects in structural subdivisions of the company Basic documents (reject charts or reject statements, etc.)
8. Classification of costs of final and recoverable rejects by their causes and responsibility centers Basic documents (reject charts or reject statements, etc.)
9. Level of compensation of costs of final and recoverable rejects (due to accounting of finally rejected goods at the price of possible use, charges from the persons responsible for rejects, etc.) Registers of analytical accounting of waste losses, basic documents
10. Deviation of actual general business costs by cost items from costs by budgets, classification of deviations by their causes and responsibility centers Registers of analytical accounting of general business costs, cost budget
11. Deviation of actual sales costs by regions and types of sales, subdivisions selling the goods, types of goods (works, services) and cost items from costs by budgets, classification of deviations by their causes and responsibility centers Registers of analytical accounting of sales costs
As it follows from the table 1 to manage costs of production and sales of goods (works, services) the planned, budgetary, normative and accounting information is required as well as the data of operating and technical accounting. Basic documents, reports on the use of resources, registers of analytical and synthetic accounting, accounting calculations, etc. act as sources of accounting information. The sources of information given in the table 1 are considered as a request from management services for the data useful to manage the cost price of goods (works, services). In accordance with this request a specification of production costs is provided by all major areas (steps of analytical accounting): places of origin of costs; types of goods
(works, services); cost price items; types of materials and forms of payment for labour; norms and deviations from norms; centers of responsibility for deviations; factors and causes of deviations. The indicators of plans, budgets, norms and standards shall be specified according to the same areas.
Companies using the Direct-costing system divide production costs to constant and variable with the account of their dependence on the volume of goods (works, services). Constant costs practically do not change with the increase or decrease of volume of manufactured goods, performed works (services) and variable costs increase with the increase of production volume and decrease with its reduction.
Variable costs are costs of raw materials, materials, purchased semi-finished products and components, fuel and energy for technological purposes, salaries of the main production workers with social security contributions, etc. Constant cost are depreciation of fixed assets, rental payments, leasing payments, salaries of management staff with social security contributions and other similar costs.
The advantage of the Direct-costing system as compared with the traditional accounting of cost price is the formation of information necessary to study the dependence of the financial result from sales of goods (works, services) from the factors, which have impact on it. The information formed in the Direct-costing system allows determining the breakeven point (critical sales volume by which constant and variable costs are covered by the gain from sales of goods, works, services) and controlling the financial result seeking to obtain the planned profit by means of regulation of the volume and range of sales, sale prices, constant and variable costs.
Companies using the Direct-costing system include only variable costs into cost price of goods (works, services). Constant costs are written off immediately to the financial result passing production cost accounts.
Variable costs (materials, fuel and energy for technological purposes, salaries of the main production workers, etc.) are given in management reports by separate types of goods (works, services) in comparison with cost norms. Constant costs are given in reports by places of their origin and cost items in comparison with costs by budgets. Management reports include the results of classification of deviations by their causes and responsibility centers to provide management staff with the data on deviation of actual costs from costs by norms or budgets useful to validate management decisions on elimination of negative effects in the company production activity.
Different methods (economic and mathematical, statistical, expert evaluation methods) are used to separate variable and constant costs from the general amount of costs, they allow determining the correlation between costs and production volume under certain conditions of business activity of the company. The subject matter of these methods is substantially dealt with in economic literature [ 3 ].
The difficulties in differentiation of costs as variable and constant are related to the fact that many cost items of production maintenance and company management fall into the category of conventionally variable (or conventionally constant) costs. Such items are the costs one part of which depends on the volume of goods (works, services) and the other part of which stays constant regardless of the increase or decrease of the production volume. Both variable and constant costs shall be separated from costs by such items and given in management reports.
An example of such costs are costs of business trips of management staff and expenses on representation, which are related to the business activity of the company, intensity of its cooperation with investors, buyers and customers, suppliers and contractors, other contractors, but these costs do not have proportional dependence on the production volume of goods (works, services). The point is that only a part of these costs related to making of contracts, which ensured the increase in production volume in the accounting period, fall in the category of variable costs and the costs of making of contracts, which will conduce to the increase of production volume in the future accounting periods, are constant costs. The costs may be considered constant if they were not followed by contract
making and did not bring any economic gain.
The correlation between travelling expenses and expenses on representation and the volume of goods (works, services) may be found by way of analysis of the basic information on the expenses, contracts made and their fulfillment, on their influence on the increase of the production volume.
To evaluate the relevance of their increase management reports include the data on costs of contract making aimed at the increase of the volume of goods (works, services) in the future periods, on the values of these contracts, their influence on the increase of the production volume of the next year as well as on the costs which did not cause making of contracts.
The same procedure is used to determine and to give in management reports the information on the amount of constant and variable costs by all cost items for production management and maintenance, which are conventionally variable (or conventionally constant) costs.
All inefficient variable and constant costs given in management reports shall be supplemented with the information on the causes and persons responsible for costs which did not bring any economic gain.
Companies using the Direct-costing system include in management reports many of those indicators which are also formed in the traditional method of accounting of cost price of goods (works, services). Such indicators are costs by economic elements and per a ruble of goods (works, services), material costs, costs of fuel and energy, technological purposes, salaries of the main production workers, pre-production and startup, final and recoverable rejects. In the Direct-costing system they are formed in the same way as in the traditional system of production process accounting.
Unfortunately, the theory of management accounting is given in economic literature out of reality and the practice of division of accounting into subsystems of financial and management accounting, which was formed under the actual conditions of the Russian business, is not discussed. Suppression in management accounting studies of the real causes of its isolated existence, while all accounting information useful for management may be formed within the framework of the unified accounting, reduces the importance of scientific developments and does not conduce to their orientation to overcome the faulty practice of accounting.
Список литературы:
1. Воронина Е.Ю., Улина Г.В. Управленческий учет на предприятии: учебное пособие - М.: ТК Велби, Издательство Проспект, 2006г. - 248с.
2. Попова Л.В., Маслов Б.Г., Маслова И.А. Основные теоретические принципы построения учетно-аналитиче-ской системы. // Финансовый менеджмент, № 5, 2003. с. 20 - 32.
3. Управленческий учет для бизнес-решений: Учебник/Пер с англ. - М.:ЮНИТИ-ДАНА, 2003. - 655 с.
4. Хахонова Н.Н. Калькулирование: проблемы развития. Тезисы докладов межрегиональной научно-практической конференции «Бухгалтерский учет, АХД и аудит в условиях формирования рыночных отношений» - Ростов-на-Дону, РГЭА, 1995, с. 10-12.
5. Хахонова Н.Н. Теоретико-методологическое исследование категории «учетно-аналитическая система» управления коммерческой организации. // Фундаментальные исследования. - 2012. - № 9 (1). - с.231-235. - 0,5 п.л.
Bibliographic list
1. Voronina E. Ulin G. Management accounts in the enterprise: Textbook - M.: TC Welby, Prospect Publishing, 2006. - 248p.
2. Popova L., Maslov, B., Maslova I. The basic theoretical principles of accounting and analytical systems. // Financial Management, number 5, 2003. p. 20 - 32.
3. Managerial Accounting for business solutions: Textbook / Translated from English. - Moscow: UNITY-DANA, 2003. - 655 p.
4. Khakhonova N. Kalkulirovanie: problems of development. Abstracts interregional scientific-practical conference «Accounting, Administrative Activity and audit in the conditions of formation of market relations» - Rostov-on-Don, RGEA, 1995, p. 10-12.
5. Khakhonova N. Theoretical and methodological research category «registration-analytical system» of a commercial organization. // Basic Research. - 2012. - number 9 (1). - p.231-235. - 0.5 pp
к вопросу о применении методов определения экономического ущерба от загрязнения
к»
окружающей среды
Холин Родион Николаевич
магистрант -1го года обучения, Государственный университет по землеустройству, г. Москва
АННОТАЦИЯ
Целью данной работы является анализ применения методов определения экономического ущерба от загрязнения окружающей среды, представлена их характеристика, даны предложения по использованию в нашей стране.
ABSTRACT
Objective of this research is analysis of using the methods of definition economic damage from environment pollution, their characteristic is submitted, offers on use in our country are given.
Ключевые слова: Экономический ущерб, окружающая среда, методы определения ущерба
Keywords: Economic damage, environment, methods of definition damage.
Влияние экономической деятельности на окружающую природную среду во многом связано с выбросами вредных веществ, также необходимостью хранения отходов и пр. Одним из наиболее сложных вопросов здесь является экономическая оценка природных ресурсов и вытекающая из нее проблема определения ущерба от загрязнения окружающей среды в денежном выражении. Этим и обуславливается необходимость и актуальность нашего исследования.
Только за первый квартал 2014 г. в бюджет страны поступило 1,2 млрд руб. в качестве платы за негативное воздействие на окружающую среду [2]. Ущерб от негативных воздействий на окружающую среду рассматривается в различных аспектах: экономическом, социально-экономическом, экологическом. На данный момент актуальной является проблема оценки такого ущерба.
Оценка влияния промышленных предприятий на окружающую природную среду исходит из представления о том, что превышение некоторого уровня загрязнения природной среды влечет за собой негативные последствия для живых организмов на данной территории и в целом для всей экосистемы. Данный уровень загрязнения определен в показателях предельно допустимых концентраций (ПДК).
Принято выделять следующие аспекты ущербов от негативных воздействий на окружающую среду:
- экономический (потеря ресурсов, потери от недополучения продукции, затраты на устранение ущерба, нанесенного окружающей среде, и т.д.);
- экологический (ущерб воде, атмосфере, земельным ресурсам, флоре и фауне);
- социально-экономический (ухудшение здоровья, что влечет за собой снижение работоспособности экономически активной части населения, рост количества дней временной нетрудоспособности);
- социальный (снижение продолжительности жизни и ухудшение ее качества, увеличение затрат на медицинское обслуживание населения).
Анализируя существующие методики экономической оценки экологического ущерба, нельзя не согласиться с мнением В.Е. Рюминой из Института проблем рынка РАН, что «разработано множество методов количественной оценки ущерба, но нет четкого определения самой его сущности. Такая ситуация заставляет априори усомниться в адекватности предлагаемых методов расчета ущерба, так как, не имея точного представления об объекте исследования, невозможно придать ему количественную определенность» [1].
В.Е. Рюмина также подчеркивает, что напрасно в общественном сознании и дискуссиях идея ущерба экономике от экологических нарушений была вытеснена формулировкой «ущерб окружающей среде», так как это переводит проблему в сферу довольно абстрактных понятий, лишая ее конкретной значимости для экономического развития. При этом, предотвращение нанесения ущерба часто оказывается гораздо дешевле его компенсации.
В широком смысле методики определения экономического ущерба можно определить в две категории:
- прямой счет;
- косвенная оценка (нормативный подход).
Основное их различие в том, что прямые учитывают состояние окружающей среды, а косвенные - лишь объем и
