УПРАВЛЕНЧЕСКИЙ УЧЕТ. Учебник и практикум для академического бакалавриата
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
The present article analyzes the current state, trends and structure of costs in Russian railway transport companies, generalizing on the main calculation features of the passenger and freight transportation costs. Based on the results of the analysis, directions of improvement for the calculation methods in the studied companies are offered. The results of the study can be used as a basis for the development of management accounting methodology in Russia and abroad.
In the literature on logistics and supply chain management, costs are conventionally grouped by operations and functions performed in companies to allow the use of various optimization tools. At the same time, the cost structure of an individual company depends on many factors, such as the business sector, type of activity, range of products, ownership of production and logistics infrastructure, etc.
Accounting conducted in companies is primarily aimed at determining the overall performance and tax base for a certain period of time. However, using data grouped by economic elements, it is not always possible to determine the contribution of each category of goods sold or work performed to the overall result of the company's activities. In this connection, it is difficult to make objective decisions to exclude unprofitable positions or products with low profitability of sales from the range, as well as to liquidate or reorganize inefficient structural divisions.
The main objectives of logistics cost management are to optimize the costs of companies associated with providing production and sales activities with all types of material resources, both at the coordination and operational levels.
The research work presents an analysis of the educational demands of middle managers of the modern University, as well as the motives of their occurrence. The practical importance of the results of the study/is to solve the problems of management accounting of the effectiveness of professional interactions of managers in the transition to the project activity to obtain additional resources for the development of the educational organization The study of factors and motives of formation of qualification deficits of managers of the University, which contributes to the solution of problems of management accounting efficiency of professional interactions of managers in the transition to the project activity.
At present, many manufacturing companies face with the problem of setting their production plans taking into account existing liming factors that can be of both internal and external nature. This task is known as determining the product mix – the scope and volumes of products that should be manufactured and sold. Solution of this task is a decision making process: it is necessary to select an optimal (regarding one or several criteria) combination of products and their production volumes. The paper focuses on two approaches dealing with the product mix task. One of the approaches is based on management accounting calculations: the product mix is selected to maximize profitability, by ranking the products according to their contribution-earning ability per unit of the limiting factor. Certain limitations of the management accounting approach are the problems with forecasted assumptions, using only financial considerations, ignoring the degree of preference of one product in comparison with another, as well as missing information about possible states of the external environment. Another approach relies on multi-criteria decision making methods and expert estimates. This approach allows decision makers to take into account non-financial factors, including qualitative information, as well as to consider the power of distinction between products and environmental aspects. In the paper it is argued that combination of the two approaches may be used within common task of determining the product mix. The combined approach supported by appropriate information systems makes the decision making process more efficient and justifiable.