Управленческий учет на предприятии

69. Safety edges (it is sometimes translated as a margin of safety or a safety limit) show margin of safety, profitabilities of business as a percentage or physical units, or in revenue rubles. Representation is as a percentage more evident and, the main thing, allows to normalize it an important indicator. Though these norms the extremely approximate, but useful. Mathematicians speaks about such figures and formulas with neglect: «managerial indicators».

70. The safety edge at the price shows as far as it is necessary to reduce the price that the profit addressed in zero. It will be at the critical price Рk = AC. Then the edge of safety will make percentage of the existing price:

71. The safety edge on variable expenses shows as far as it is necessary to increase specific variable expenses that the profit addressed in zero. Critical AVC value is reached at AVC = by P - AFC.

72. Discounting - a method of an assessment of investment projects by expression of future cash flows connected with implementation of projects, through their cost at the moment time Methods of an assessment of efficiency of the investments, based on discounting, are applied in cases of the large-scale investment projects which realization demands considerable time.

Contents

Introduction

Chapter 1. Essence, tasks and organization of management accounting

1.1 Definition of management accounting

1.2 Principles of management accounting

1.3 Users of accounting information

1.4 Comparison of the management and financial accounting

1.5 Production accounts and its role in management

1.6 Administrative process and a role of the accountant in administrative process

Questions

Situational tasks

Tests

Recommended literature

Chapter 2. Classification of expenses

2.1 Concept and purposes of expenses

2.2 Classification of expenses by elements of prime cost and for an

assessment of stocks

2.3 Classification of expenses for decision-making

2.4 Classification of expenses for planning and control

Questions

Situational tasks

Tests

Recommended literature

Chapter 3. Accounting of expenses for material and compasation, capital and

current expenditure

3.1 Accounting of the main production

3.2 Accounting of auxiliary production

3.3 Purchase, storage and holiday of materials in production......

3.4 Determination of cost released in production materials

3.5 Accounting of expenses for labor

3.6 Accounting of the current and capital expenditure

3.7 Need of distribution of overhead costs

3.8 Rates of distribution of overhead costs

Questions

Situational tasks

Tests

Recommended literature

Chapter 4. The accounting of expenses on the responsibility centers

4.1 Concept of the centers of responsibility, their classification

4.2 The account on the centers of expenses

4.3 The account and the reporting on the profit centers

4.4 Report of the center of investments

Questions for self-checking

Situational tasks

Tests

Recommended literature

Chapter 5 Methods of the accounting of expenses for production and prime cost accounting. Job order method of the accounting of expenses and prime cost accounting

5.1 Product cost - a quality indicator of activity of the subject

5.2 Characteristic of job order accounting

5.3 Documenting of registration operations in system of job order accounting

5.4 Technique of accounting of prime cost and the accounting of expenses at a job order method

5.5 The synthetic accounting of expenses for production at a job order method

5.6 Accounting of prime cost of the special order, consignment of goods and contract

Questions

Situational tasks

Tests

Recommended literature

Chapter 6 of Poprotsessny and popredelny method of the accounting of

expenses

6.1 Features of a poprotsessny method of calculation

6.2 Conventional unit of production. Specific prime cost

6.3 Essence, feature of a popredelny method

Questions

Situational tasks

Test

Recommended literature

Chapter 7 Prime cost Accounting with full distribution of expenses

(Standart-Kost)

7.1 Prime cost Accounting with full distribution of expenses

7.2 Advantages and shortcomings of a method of calculation of prime cost with full distribution of expenses

Questions

Situational tasks

Tests

Recommended literature

Chapter 8 Prime cost Accounting on variable expenses (Direkt-Kost)

8.1 Prime cost accounting on variable expenses

8.2 Practical example of drawing up accounting and the profit and loss report at various systems

8.3 Comparison accounting influence with full distribution of expenses and prime cost accounting on variable expenses

Questions

Situational tasks

Tests

Recommended literature

Chapter 9. Standard accounting of prime cost and analysis of deviations

9.1 Essence of system of accounting of prime cost on standard costs

9.2 Types of standards

9.3 Managements by exception

9.4 Formulas of deviations

Questions

Situational tasks

Tests

Recommended literature

Chapter 10. Accounting of expenses of complex production and by-product

10.1 Main concepts of expenses of complex production and by-product

10.2 Methods of distribution of complex expenses

10.3 Accounting of a by-product

Questions

Situational tasks

Tests

Recommended literature

Chapter 11 Budgeting and drawing up the main budget

11.1 Budgeting as basis of planned work of the subject

11.2 Budgetary cycle

11.3 Operational and financial budget

11.4 Example of drawing up the main budget

11.5 Estimates and budget cycle

Questions

Situational tasks

Tests

Recommended literature

Chapter 12. Assessment and control of results of activity

12.1 Concept «flexible budget», order of its development

12.2 Calculation of formulas of the flexible budget

12.3 Updating of the budgetary data taking into account the actual output

Questions

Situational tasks

Tests

Recommended literature

Chapter 13. Adoption of administrative decisions

13.1 Point of profitability and target profit

13.2 Margin of safety

13.3 Operational lever

QuestionsSituational tasks

Tests

Recommended literature

Chapter 14 Decision-making on pricing

14.1 Price function

14.2 Process of a tsennobrazovaniye and the factors influencing pricing

Questions for self-checking

Situational tasks

Tests

Recommended literature

Chapter 15 Adoption of long-term investment decisions

15.1 Purposes and stages of estimating of capital investments

15.2 Not discounted methods of estimates of investments

15.3 The discounted methods of estimates of investments

Questions

Situational tasks

Tests

Recommended literature

Conclusion

Revie

Glossary

Content

Revie



Tovma Natalia in 2003 graduated with honors from the Kazakh National University named after Al-Farabi Kazakh National University economist-accountant. In the same year she entered the master's grant Treasury of al-Farabi on the faculty of economics and business, a degree in marketing and commerce. In 2005 with honors I ended a magistracy of the called university. From 2003 to 2006 I was trained in internal postgraduate study of KAZEU of. T.Ryskulova. On December 27, 2006, I defended the master's dissertation on a subject: «Improvement of the account, audit and the analysis of import operations (on materials of the enterprises of the Republic of Kazakhstan)» having ahead of schedule finished postgraduate study of KAZEU of a name of T.Ryskulov, on the state grant. On April 26, 2007 the decision of the commission of Committee on control and certification in education and sciences it awarded a scientific degree of Candidate of Economic Sciences. In 2005-2008. Tovma Natalia Aleksandrovna was trained in doctoral studies (PhD) on the state grant. On June 13, 2008 Tovma Natalia Aleksandrovna defended the doctoral dissertation (PhD) on a subject: «Social responsibility of business: problems and management prospects».

About 2005-2008 Tovmas N. A. I worked as the teacher of Account and Audit chair TREASURY of a name of al-Farabi. About 2008 - 2009 Tovmas N. A. I worked as the senior teacher of Account and Audit chair KazNU of a name of al-Farabi. About 2009 Tovmas N. A. I worked as the manager of Account and Audit chair Kaznu of a name of al-Farabi. Since October 1, 2010 - the associate professor «The account and audit» Kaznu of a name of al-Farabi. Tovma Natalia Aleksandrovna passed two training abroad. From December, 2007 to February, 2008 trained at the Colombian university (the USA, New York). Also I passed advanced training courses in University of Harvard. Since November, 2006 I passed research training in the USA, in the State of Kansas, in the city Lawrence, at Kanzasky university.

Tovma Natalia Aleksandrovna became twice the winner of competition of the state scientific grants for talented young scientists in 2008-2010 and in 2012-2013 уч. year. In January, 2008 the diploma as to the best young scientist Kaznu of a name of al-Farabi for a victory in the competition «The Best Young Scientist-2008» is issued to it. Tovma N. A. in 2012 I became the winner of awards of Fund of the First President of RK, the Leader of the Nation for the best researches in the field of the humanities.

In recent years Tovma N. A. I passed 17 advanced training courses with issue of certificates. Has the certificate on successful passing of advanced training courses according to the Remote Educational Technologies program.

For the period of scientific and pedagogical activity of Tovm N. A. I published 120 scientific works. From them: 1 manual «Account and Audit of Foreign Economic Activity», 2 monographs are published in the USA, 1 monograph is published in RK, in the magazines recommended by committee on control and certification in education and sciences of RK is published 48, in foreign magazines - 10 articles, in MNPK in RK - 31 articles are published, in MNPK abroad - 22, in the international congress-1, 1 strategic document, 1 article in the newspaper, 2 articles in the magazine with a high imakt-factor is prepared.

Размещено на Allbest.ru

...