It is interesting that in real life the initial formulation of this task was another: to improve the accounting of production costs for the purpose of reduction of excess stocks in a warehouse and to find a way of detection of places of formation of waste. Also it was entrusted to accountant to be engaged in it though, apparently from the decision, it is rather administrative, than accounting task. Another thing is that finally all planned changes will find the reflection and in accounting registers, but it is the final stage of work on formation of the administrative scheme of the account.
Typically for food, chemical (including nefteperabatyvayushchy) and a mining industry. Feature of planning of this type of production is need of planning proceeding from utilization of capacity, but not release of a certain quantity of the final product.
After completion of process of formation of the main requirements to management accounting and definition of the main ways and ways of its organization, proceeding from these requirements (that sometimes results in need of modification business process the external interface of management accounting consisting of three closely interconnected systems (components) is formed:
Below specifically production methodologies which are usually applied at lower level of planning, for example on shop are considered, and are suppliers of data for such systems as MRP.
However, as a rule, these systems are applied in some combinations among themselves (so, for example, in the large trading company all can be applied at the same time three) or in combination with systems of specialized management accounting which pertinently to classify by types and features of business processes for which they are intended.
At the heart of this methodology (recorded in a series of the standard the principle of documenting of all actions in the course of preparation of initial materials, productions, warehousings and transportations of finished goods which can significantly affect quality of production lies.
Naturally, we simplified a real task a little that, however, does not change its essence. It is important that on its example it is visible, how profound changes can be demanded for the decision in general an elementary task of improvement of the accounting of production costs, besides by simple production.
Can seem that all described above is related only to the organization of the operational and special account at the enterprise. But if to remember that existence of waste which can be avoided, directly affects prime cost and financial results, demands increase in warehouse stocks for ensuring production, moreover, is fraught with production stops due to the lack of the completing materials. Thus, it is impossible to carry out adequately the analysis of expenses, not to mention the cost analysis of activity, without estimating the available data from the point of view of their administrative correctness. Otherwise it can turn out as it happened earlier that it is favorable to have unprofitable production and to increase expenses instead of their decrease.
The purpose of chapter 2 of the real grant "Transition to the International standards of accounting" consists in acquainting with the principles of accounting which are applied in the financial account and the reporting, developed within the International standards of accounting.
Under this abbreviation two absolutely various methodologies disappear. The first - planning of production resources in the conditions of limited capacities (if necessary FCRP will be designated further, in various realization has also other names), the second - planning of financial resources. Neither that, nor another have no status of the actual standard generally because such planning is rather specific to the concrete enterprise and concrete realization. Further the abbreviation of FRP will be used for designation of methodology of planning of financial resources. Within this material we will consider standard methodologies of planning of financial resources of the enterprise.