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Abuzarli
T., Ganyukova A.A.
The
Karaganda state university named after E.A. Buketov, Kazakhstan
THE ROLE OF STRATEGIC MANAGERIAL ACCOUNTING IN
THE SOLUTION OF REGIONAL PROBLEMS
ON THE WAY TO GREEN ECONOMY
For the first time the course to green economy was reminded
by the President of Kazakhstan in the message "Social and economic upgrade
– the main vector of development of Kazakhstan" (on January 27, 2012) and
in "Strategy Kazakhstan-2050 - a new political policy of the taken place
state" (on December 14, 2012). Today all divisions – the ministries,
departments, research institutions work at these questions. In such general
work on the chosen course the role of each separate industry and the entities,
and also ensuring strategic planning and accounting of the activities raises.
Strategic managerial accounting provides forming of financial and
non-financial information about specific object of management for
implementation of complete cycle of the main functions of strategic management:
planning, organization, analysis, control and regulation. Long-term regulation
in managerial accounting is considered as economic efficiency analysis of
capital investments.
Within strategic managerial accounting the careful analysis
of external business environment (competitors, suppliers, consumers, external
economic conditions, actions of the government) is made where the organization
performs the activities during which shall be considered a strategic line item
of the organization in the market, differentiation of its products and also the
complete range of values of this organization shall be constructed.
Concentration on the external factors exerting impact on
economic activity of the organization is a basic element which distinguishes
strategic managerial accounting from traditional. That's it these most external
factors also provide us with information of non-financial type. Such
information can be provided by production divisions, other industries or can be
reflected in identification of the existing economic, political, social and
even environmental problems.
Let's consider one of such influences, forming of
non-financial information, and further prospect of the decision in strategic
managerial accounting of the entities of the whole industry.
It is possible to give work of energetic industry of
the Almaty region as an example. Namely, dependence of cost value of the
electricity tariff on the developed economic, environmental and political
problem is the cross-border river and its influence on work of the Kapchagay
hydroelectric power station.
The strong growth within green economy in Kazakhstan is
considered mainly from the point of view of the solution of regional
environmental problems. Therefore the solution of the developed regional
environmental problem positively will affect many questions, including forming
of cost value of the consumed electric power.
According to informal data, the Chinese territory gets water
for watering of 400 thousand hectares. Water level is very important: if it
falls below a critical point, then pipes of the pump station just won't be able
to work. The shallowing of the cross-border river will lead to sharp reduction
of power sources.
The advantage of the
project heads of JSC Samruk-Energo calls that it turns out rather profitable
both in the financial and economic plan. The total cost of the project
constitutes 190 million dollars according to the feasibility study. Export-import
Bank of China showed interest in financing this project, and also negotiations
with Development Bank of China were conducted. The liability of the Chinese
international corporation of water management consists including in assistance
in the organization of financing this very important project in "green
economy" of Kazakhstan.
Performing creation the strategy for the matter of the
entity, entering the power complex of the Almaty region, such as JSC Almaty
Electric Networks and Almatyenergosbyt LLP and others, when forming price
policy we shall consider a number of questions. Here, the long-term outlook
concerning use of non-financial information and its application for the
strategic analysis means. Thus, strategic managerial accounting can resolve such
issues as:
• assistance in achievement of the
arrangement between two countries on use of the cross-border river;
• control of receipt of the
corresponding amount of water in the Kapchagay water storage basin;
• establishment of coefficients or a
certain percent, in cases of reduction of amounts of sources of the electric
power by producers;
• budgeting within the solution of a
question of a construction and implementation of the Kerbulak counterregulator;
• price regulation, namely cost
values of the electricity tariff.
Creation of the correct strategy of the entity, the
strategic analysis of factors, strategic budgeting will allow to solve a
certain part of the formed important regional problem.
1. President's letter RK "Social and Economic
Upgrade — the Main Vector of Development of Kazakhstan", on January 27,
2012.
2. "Strategy Kazakhstan-2050 - a new political
policy of the taken place state", on December 14, 2012.
3. Druri K. Managerial and production accounting:
introduction course. M:2014 of.
4. Ch. Horngren, J. Foster, Sh. Datar. Managerial
accounting. Edition 10th. - St. Petersburg, 2008.
5. http://samruk-energy.kz/, Group of companies,
Kapchagay hydroelectric power station
6. http://www.ales.kz/, the Sustainability strategy,
Kerbulak hydroelectric power station – the project of 2011-2017