Організаційне забезпечення функціонування управлінського обліку на підприємствах

Abstract

У статті вирішується завдання організаційного забезпечення функціонування управлінського обліку на підприємствах. Визначено основні проблеми, пов’язані з організацією управлінського обліку на підприємствах. Запропоновані варіанти позиціонування відділу/служби управлінського обліку в організаційній структури управління підприємством. Сформульовані основні переваги, які забезпечує функціонування управлінського обліку для системі управління з точки зору управлінських витрат, ефективності діяльності апарату управління та підприємства в цілому. Ключові слова: організаційна структура управління, організаційне проектування, організація управлінського обліку, фахівці з управлінського обліку, служба контролінгу.

In the article, the variants of organizational support of functioning of management accounting at the enterprises proposed. Tasks of management accounting are offered. The main factors that can cause problems with the organization of a full-services management accounting at the enterprise are defined. System approach as a methodological approach to the functioning of management accounting in the enterprise management system is justified. Management accounting as a multi-purpose system as part of the overall enterprise management system is described. The need for integration of management accounting into the overall organizational structure of management is proved. Terms of organizational support of functioning of management accounting, that was going on a redistribution of roles between the departments related to the information breakdown of the organizational structure of enterprise management in favor of management accounting are suggested. Types of organizational structures and their compliance with methods and instruments of regulation are presented. Options for the positioning of the Department of management accounting at the enterprises are presented and their characteristics are summarized. The position of accountant management accountant or economist on accounting and analysis of economic activities, who reports to the chief accountant or Deputy Director of Finance to ensure integration of management accounting in planning, analysis and control recommended. The range of issues and the powers of the technician are defined. A possible organization of management accounting in the Department of controlling in large enterprises is engineered. Options for the organization of management accounting in the Department of controlling in the enterprises with different types of management structure is proposed. Recommendations for introducing a comprehensive system of strategic accounting of the company are represented. The benefits of the enterprise management system in the case of a service management accounting in the organizational structure are summarized. Keywords: organizational structure management, organizational design, managerial accounting organization, experts in management accounting, controlling service.