Harmonization of budgeting and
financial accounting as an instrument of effective management of the enterprise
Currently, the nature of reforms in the system of
economic relations determines the necessity of rethinking the theoretical and
methodological approaches to the management of the enterprise.
Changing market conditions, and the level of
development of the economic mechanism in the form of preconditions for increase
of users of various information requests. The current economic situation
dictates the necessity for improvement of the accounting system. Changes should
be aimed at eliminating the fundamental differences between accounting for the
needs of the formation of financial and management reporting.
Financial accounting is an integral part of
accounting. In turn, the latter also includes management accounting.
According to Doctor of Economic Sciences Lavrushina O.
I., financial accounting applies to all spheres of enterprises activities,
accounting objects and sources of their formation. Management accounting
promotes the collection, processing and analysis of information necessary for
managers in an organization to make correct management decisions. It gives the
possibility to make effective decisions on certain issues. Thus, financial
accounting - for information about the financial position of the enterprise
management, in turn, - to make optimal management decisions on the basis of
accounting information. It is on the basis of management accounting data for
management decisions, planning of resources and monitoring of ongoing
activities. Therefore, the use of management accounting is accompanied by the simultaneous
staging of budgeting. Financial and management accounting are closely linked,
and both provide a common goal. But if effective management is the final
purpose, the data of the financial accounting is rather more of a means to
achieving it.
An increasing number of Russian companies are
implementing some form of this component managerial accounting as a system of
budgeting. Lavrushin I. O. acting defines budgeting as an information system of
corporate planning and management, with the use of financial instruments to
determine the contribution of each division and its head in achieving common
goals. Budgeting as a tool for planning, plan-fact of control and management is
a relatively simple but useful form of technology financial management. Practice
of application of budgeting shows that one of the major problems of the
effective use of budgetary systems is their harmonization and integration used
at the enterprise accounting system.
For the effective preparation of budgets for
harmonization of administrative and financial accounting with the purpose of
giving accounting information in advance reflection.
This can be achieved by widening the borders for
usage of information resources management accounting. In this connection, it is
expedient to carry out the activities of allowing a harmonious exchange of
information between these systems and transforming information resources
management accounting in an effective system of budgeting.
In this connection, for many of the enterprises
applying budgeting objectively there is a need for improvement of the mechanism
of formation and transfer of accounting data in the system itself. To solve
this problem, we define a number of tasks:
1. Compliance of accounts and sub-accounts and
articles in the respective budgets. The possibility of change must be acceptable both in
the direction of the budget classification and chart of accounts of any
sub-accounts used, thus to ensure compatibility of the working plan of accounts
and classification of budget articles.
2. Provision functions for conversion of stocks of
finished products at current implementation rates, present at the enterprise of
significant stocks of finished goods carried at cost. This function is
necessary so that we can compare the accounting data with the budget (plan)
indicators of finished products, which are easier to count in prices.
3.
Format budgets should separately include
planning in part and part accounting for the deviations, provided that the
enterprise uses target-accounting rates. In this case, due to the appearance of
lines planned and actual values of deviations from the planned-accounting,
rates in the budget will occur in certain modifications.
4. Definition of technical mode of data transfer.
When forming the budget in the basis of "MS
Excel" and subsequent processing of accounting data in the program
"1C" forms the export of data from"1C" in
"Excel". It also carried out optimization of the distribution
files in the local network and checks the reliability of the regime of
cross-file Clearinghouse if you are responsible for a large number of centres,
each with separate budgets.
5.
Recognition factors forming speed transmission
of accounting data and clarification of accounting registers, from which
information is collected for the respective budget lines. The factors of
forming speed transmission of accounting data include: the rate of formation
and submission of the accounting Department of primary documents; the speed of
transmission of accounting data in the budget system; speed of processing
primary accounting documents; select registers of the removal of accounting
data; the existence of functions of inspection and authorization data.
The challenges outlined above do not exhaust all the
issues that may arise on the way to harmonization of budgeting and financial
accounting. However, such decisions may give a good start for the convergence
of these systems.
1. Lavrushin I. O. Chem razlichaeza finansovii i upravlencheskii uchet, 2008. URL:[http://www.elitarium.ru/2008/07/16/finansovyjj_upravlencheskijj_uchet.html] (in Russian)
2. Lavrushin I. O. Budjetirovanie: korotko o glavnom, 2008. URL: [http://www.elitarium.ru/2008/07/02/bjudzhetirovanie_glavnoje.html] (in Russian)
3. Busilkova E. C. Finansovii i
upravlencheskii uchet: problema nesaglosovanosti i puti ie reshenia, 2013.
URL: [http://www.buhgalteria.ru/article/n118615] (in Russian)
4. Kobzeeva V. V., Ivanov L. A. Problema
garmonizacii budgetirovania I finansovogo ucheta, URL: [http://www.src-master.ru/article58.html] (in Russian)