Management accounting is extremely important for the successful existence of the enterprise. Automation tools that have emerged in the past few decades can greatly simplify this business. So, what is management accounting in "1C" 8.3?
general information
The choice of the optimal way to solve problems is ambiguous and largely depends on the specifics of the work carried out and the structural organization of the internal information system. Although enough coinciding points. First of all, you need to pay attention to the configuration of the information system. And here you need to start from the very beginning - design. The stability and uninterrupted operation of the entire system largely depend on this. If you do not configure it from the very beginning, then in the future it will cause a lot of inconvenience.
What is management accounting?
In "1C" 8.3 there is a fairly large number of features. For some, this is payment planning, others use the system to form budgets, and others calculate the profits received from the sale of goods. Therefore, when building the entire system, it is necessary to determine for what purpose it will be used. And here it is necessary to look for a middle ground - so that at the same time there is a concept of the situation at the enterprise, and not be overloaded with data, which you will familiarize yourself with now - the situation has already changed.
Management accounting in 1C: Accounting is also possible, but it must be remembered that it cannot exist independently. It is always based on data that is supplied and informs about the operational situation. Although the reflection of operations in real time is not always necessary. But what you should take care of is their financial assessment. Although the main requirement is that the data arrive on time. Here a lot depends on the activities of the company, the specifics of data requirements, on the basis of which reports are generated and the periods of their submission. One information should be submitted daily, the second - once a quarter, the third - on demand.
What in essence?
When people talk about management accounting in 1C: Enterprise, they often specify that it should be more detailed and accurate than accounting. Of course, this could very well be. But not necessarily. After all, management accounting in "1C: SCP" is a powerful tool, the main purpose of which is to ensure accounting in the chart of accounts and when working with registers. Therefore, if accounting covers all requests, then at the beginning of the next period, you can have all the necessary data. But it should be understood that there are many different factors that have a significant impact on the "correctness" of the information collected and its relevance to the goals of the UE. Suppose we are working with a counterparty. The owner of the partner company has not changed during this time. But the sign, legal address and name - more than once. Therefore, in accounting there will be several counterparties. Although for management accounting it is desirable to display it as one company. Therefore, work on the basis of accounting data is more suitable for small companies.
What software to use?
Of course, we already have 1C: Enterprise. But the basic capabilities are often lacking. Therefore, add-ons and settings issued by various companies are often used. As an example, you can consider "1C BIT.FINANS.Management accounting." It is suitable for those who want to consolidate the reporting, bring it to a view in accordance with the requirements of international standards, provide multivariate budget planning, and allow you to keep track of all contracts. Also, with "1C BIT.FINANS. Management accounting" you can work with a mobile device, which allows you to flexibly and quickly respond to emerging needs. True, it is impossible to satisfy all with one development. And here you can recommend the additional use of "1C: ERP Management Accounting".This configuration is designed for employees of economic planning services, middle and senior managers.
Individual points in perception
For many, when they talk about 1C - accounting, management accounting, the first is referred to as white (fiscal), and the second - to the real, clarifying the current state of affairs. Yes, it can be. But not necessarily. There are many companies that work honestly and do not hide anything. Therefore, in relation to them, the concept of accounting and management accounting can be applied. But what if some of the information should not be presented in the BU? There are options too. Let's look at one of them:
- Two organizations are created in the database. One can be given a real name, and the second can be called, for example, "Management".
- All primary documentation is entered into a second database. If the document should be displayed in white accounting, then you can configure its automatic copying to the database with the real name of the organization.
- A similar approach can be used to solve the consolidation problem. Suppose if a company includes several legal entities and it is necessary to exclude operations within the group.
To what extent these approaches can be applied, each individual company should manage independently.
About data relevance
You can often hear that management accounting in “1C” shows current data and that it is more operational than BU. Well, there is some truth in this, but not always. Consider this example. Workshop accountants quickly reflect the closure of existing orders for the production of certain goods. Whereas in the control unit it does not go or advances with significant delays. But this is unlikely to be useful for a person who holds the position of financial director. Rather, it focuses on the production manager, sellers and middle managers. Not all data needs to be displayed in UU. But on the other hand, accounting records the advance reports of employees in accounting. And there is one technical feature.
Employees may periodically forget to bring the necessary documents (airline tickets, travel cards). And therefore, advance reports will not be issued promptly, but retroactively. This state of affairs is quite commonplace. But! If the services are provided by the counterparty, then they must provide an act of completion. And if there is a delay, then accounts receivable will be formed in accounting. Whereas according to UU it should not exist. In addition, management accounting in "1C" implies an earlier closing of the period (usually no later than the tenth day).
About planning
Another important point. The accounting report is more focused on the past and captures the accomplished facts of economic activity. Whereas management accounting is created for the possibility of planning for the future. But there are some nuances. So, first of all, it is necessary to provide automation of the necessary tasks (for example, budgeting). But in order to avoid unpleasant moments, it is necessary to take care of a plan-factual analysis and updating.
For what?
So, why can management accounting be implemented in "1C: Accounting" 8.3? It is necessary in cases where you need to know about cash flow, income, expenses and management balance. Separate and close attention is necessary for the goals that are set before the head. Indeed, in management accounting, you can cram a lot of data. But will they be useful? We should not forget about the automation of information processing. After all, if managers process and sort a large number of reports, of which many are simply not needed, their work efficiency will drop. And even to make successful decisions, they will need many times more time than with the competent organization of labor.
Basic tasks and difficulties in solving them
So, we reviewed the programs, management accounting "1C" and the differences between the management and the management. Now let's talk about practice. First of all, it is necessary to note the fact that the reports created within the framework of UU and UU can coincide in form, but differ strikingly in content. This is most relevant in terms of detail (analytics) and financial performance assessment. In the future, emphasis will be placed on management accounting. When generating reports about income and expenses, they contain a breakdown of cost centers. This is necessary to determine who brings more income and / or expenses, both in absolute values and in relative. Reports on cash flows are also generated according to a similar principle. At the same time, the link goes not only to the articles, but also to the places where the expenses occurred.
The most difficult moment is the management balance. For previous examples, it was enough to take into account only turnover indicators. Whereas for managerial balance it is necessary to provide attention and leftovers. Also, when compiling it, you often need to specify the direction of activity, if the company is diversified. To simplify this task, nomenclature groups can be created with the subsequent distribution of the assortment between them.
First example
Suppose, in the company "Construction" there is a department of information technology, which is engaged in the maintenance of computerized equipment and software. The consumers of their services are various construction teams, which include complex construction equipment. At the same time, the IT department is formed as an independent organization A and is on a separate balance sheet. At the end of each month, another organization B, which is directly involved in the construction, sends from it an act of completion. In routine accounting, income A and expense B arise. But then they have one owner! Therefore, all this movement should not be, because everything happens within the framework of one company. But for management accounting, you still need to consider the costs that the IT department incurs. After all, the maintenance of programs and equipment is not a free business, in addition, you need to pay wages to employees.
Second example
Suppose we have a company where goods go through a certain supply chain through several departments. Initially, they are in the wholesale warehouse, then in the regional distribution center and end their journey in the retail trade division. Suppose that the following conditions are met:
- All of these units are part of the same organization with a single owner.
- Management accounting policy provides that income is calculated solely on the goods that are sold to the final consumer.
When products are sold on the market, the participation of all departments must be taken into account. For this, the so-called end-to-end profitability is calculated. That is, in management accounting, it is necessary to provide for the possibility of registering the movement of goods through storage facilities. But it is also necessary to take into account such a moment, which is often missed, like transfer prices, which include the cost of moving products between different points. And with all this in mind, the final indicators should be formed.