Экономические науки /7. Учет и аудит

Ladanenko E.I.

Methodical approaches to the analysis and an assessment of activity of the centers of responsibility on the basis of the segmentary reporting in a control system

In the conditions of reforming of the Kazakhstan system of the financial account, transition to the international standards of the account and financial statements special relevance is gained also by need of drawing up the segmentary reporting. Such reporting not only meets needs of external users of financial statements, but also forms image of the enterprise, helps to estimate its assets reasonably more. Special relevance is gained by definition of the purposes and problems of drawing up the segmentary reporting which could show visually real possibilities of representation and the analysis of information on segments of its value, both for external, and for internal users.

Within maintaining the segmentary account and drawing up the segmentary reporting, allocate the responsibility centers, and also financial planning through budgeting of the income and expenses and the responsibility centers which are created, as a rule, on the basis of structural divisions or enterprise business units.

The center of responsibility is a part of the organization by which it is expedient to accumulate registration information on activity of such center. Reports of the centers of responsibility have to include those articles of expenses and receipts (the income, revenue) which the head of the center can affect. In turn, it is possible to call it the reporting center.

The account concept on the reporting centers for the first time was put forward by the American scientist John Higgins. Proving need of the organization of such system of the account, he wrote that the account on the centers of responsibility is a system of accounting which is remade by the organization so that expenses accumulate and reflected in reports at certain levels of management. The center of responsibility is a segment of the organization on which are controlled both production expenses, and gained income or process of its investment. And the head of the center of responsibility bears responsibility for process of formation of these indicators [1].

The account purpose on segments of responsibility consists in synthesis of data on expenses and results of activity on each center of responsibility arising deviations could be carried on the particular person. Possibly to realize this purpose on the basis of the analysis and an activity assessment in a section of the centers of responsibility of the commercial organization.

At division of the organization into the centers of responsibility it is necessary to consider social and psychological factors which can affect motivation of heads of the relevant centers. Division of manufacturing enterprise into segments of responsibility depends on branch features of technology and the organization of process, methods of initial materials, structure of products, level of technical equipment and other factors. Crucial importance on creation of the centers of responsibility render production and organizational structure of the enterprise.

For the successful organization of management accounting for the responsibility centers in the commercial organizations it is necessary to classify them proceeding from: volume of powers and responsibility; the functions which are carried out by the center. The responsibility centers proceeding from the volume of powers and responsibility need to be subdivided into the centers of expenses, profit and investments.

The center of expenses is a structural division of the enterprise which head is responsible only for expenses. Within such center planning, rationing and the accounting of expenses of factors of production for the purpose of control, the analysis and management of processes of their use will be organized.

The center of profit is the division which head is responsible both for expenses, and for profit. In such centers the income is monetary value of let-out production, an expense – monetary value of the used resources, and profit – a difference between the income and an expense. The profit is established by the main controlled indicator.

The center of investments is responsible not only for receiving profit, but also for obtaining profitability of the invested capital, profitability of investments and increase in the share capital. The head of any center of responsibility for performance of the functions with a certain frequency and in a certain volume has to make the reporting about activity to the segment of responsibility entrusted to it.

In practice of the countries with market economy for an assessment of activity of the centers of responsibility most often use such financial performance as profit, profitability of assets and residual profit. The profit of business unit is defined as a difference between the revenue received by it for sold production (works, services) and the expenses incurred in this regard [2].

The purpose of creation of system of the segmentary account and the reporting in the organization, consisting in providing owners and heads of all levels of management of full, operational and reliable information about activity of structural divisions provides the analysis of activity of the centers of responsibility and on its basis adoption of competent administrative decisions.

Thus, the segmentary reporting gains special relevance now as it is information base for the analysis and an assessment of activity of the centers of responsibility and a basis for identification of intra production reserves. The segmentary reporting is capable to open economic information on the organization, significantly having influenced its competitive position in the market.

Literature:

1 . Hongren Ch.T. Foster Dzh. Accounting: administrative aspect: The lane with анг. / Under the editorship of Ya. V. Sokolov. - M.: Finance and statistics, 2000. - Page 385.

2 . Druri K. management and production accounting: The lane with анг. ;

Textbook. - M.: YuNITI-DANA, 2002. - Page 563.