{"id":5324,"date":"2016-10-27T15:39:25","date_gmt":"2016-10-27T09:39:25","guid":{"rendered":"https:\/\/rbc-grp.primedigitalsoft.com\/diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya\/"},"modified":"2026-10-10T17:14:55","modified_gmt":"2026-10-10T11:14:55","slug":"diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya","status":"publish","type":"page","link":"https:\/\/rbc-grp.solutions\/en\/diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya\/","title":{"rendered":"Diagnostics of Management Accounting and Budgeting"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=&#8221;.vc_custom_1459507906849{margin-bottom: 100px !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-9 vc_col-md-9&#8243; css=&#8221;.vc_custom_1452702342137{padding-right: 45px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1477560967394{margin-bottom: 20px !important;}&#8221;]<\/p>\n<h2>Project Goal<\/h2>\n<p>To develop a progressive methodology (concept) capable of overcoming the limitations of traditional cost accounting systems and establishing a cause-and-effect relationship between products (services, clients) and the costs required for their production (service).<\/p>\n<h2>Main Tasks:<\/h2>\n<ul>\n<li>Business improvement;<\/li>\n<li>Increasing the company&#8217;s competitiveness;<\/li>\n<li>Establishing adequate costs per unit of product, service, and, accordingly, adequate prices;<\/li>\n<li>Influencing the cost-driving factors of various types of activities;<\/li>\n<li>Evaluating the performance of both the company and specific types of activities (operations).<\/li>\n<\/ul>\n<h2>Project Stages:<\/h2>\n<ul>\n<li>Familiarization with the Company:\n<ul>\n<li>Strategy;<\/li>\n<li>Organizational structure;<\/li>\n<li>Business processes;<\/li>\n<li>Financial reporting;<\/li>\n<li>Management reporting;<\/li>\n<li>Motivation.<\/li>\n<\/ul>\n<\/li>\n<li>Developing a methodology for activity-based cost management (ABC management systems):\n<ul>\n<li>Classification and grouping of costs;<\/li>\n<li>Company activities;<\/li>\n<li>Establishing cause-and-effect relationships between activities and costs;<\/li>\n<li>Cost drivers characterizing the consumption of costs by activities;<\/li>\n<li>Report on tracing (allocating) indirect and auxiliary costs to activities:\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<\/li>\n<li>Cost objects (products, services, clients);<\/li>\n<li>Establishing cause-and-effect relationships between cost objects and activities;<\/li>\n<li>Activity cost drivers characterizing the consumption of activities by cost objects or other activities;<\/li>\n<li>Report on calculating the amount of each activity driver for cost objects:\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<\/li>\n<li>Report on calculating rates per unit of activity cost driver:\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<\/li>\n<li>Report on calculating activity expenses allocated to cost objects:\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<\/li>\n<li>Profit &#038; Loss (P&#038;L) report in the context of cost objects:\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<\/li>\n<li>Regulating processes under the activity-based cost management system (ABC management systems).<\/li>\n<\/ul>\n<\/li>\n<li>Preparation of the document &#8220;Methodology for Activity-Based Cost Management System (ABC management systems)&#8221;.<\/li>\n<\/ul>\n<h2>Execution Methodology:<\/h2>\n<ul>\n<li>Preparation of a preliminary list of requested documents from the Client and analysis of these documents;<\/li>\n<li>Preparation of a list of questions for the Client&#8217;s respondents and analysis of the response results;<\/li>\n<li>Analysis of the received information;<\/li>\n<li>Coordination and approval of the developed documents on the methodology of the activity-based cost management system (ABC management systems).<\/li>\n<\/ul>\n<h2>Project Result:<\/h2>\n<ul>\n<li>A formalized methodology (concept) for the activity-based cost management system (ABC management systems) corresponding to the project&#8217;s goals and tasks;<\/li>\n<li>A structured list of works and investment volumes for automating the methodology of the activity-based cost management system (ABC management systems).<\/li>\n<\/ul>\n<h2>Value for the Client:<\/h2>\n<ul>\n<li>Having a progressive activity-based cost management system;<\/li>\n<li>Information coming from this system helps justify management decisions in various areas:\n<ul>\n<li>Strategic direction:\n<ul>\n<li>Pricing decisions (pricing);<\/li>\n<li>Forming the product assortment (product portfolio);<\/li>\n<li>Increasing customer value;<\/li>\n<li>Analyzing the competitive situation;<\/li>\n<li>Sourcing suppliers;<\/li>\n<li>Analyzing product strategy.<\/li>\n<\/ul>\n<\/li>\n<li>Operational direction:\n<ul>\n<li>Improvement (reengineering) of business processes and activities;<\/li>\n<li>Cost reduction;<\/li>\n<li>Managing the prime cost of products, services, and clients;<\/li>\n<li>Establishing new forms of customer relations;<\/li>\n<li>Motivating managers.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_row_inner][vc_column_inner][vc_cta h2=&#8221;Management Accounting and Budgeting&#8221; 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css=&#8221;.vc_custom_1452702342137{padding-right: 45px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1477560967394{margin-bottom: 20px !important;}&#8221;] Project Goal To develop a progressive methodology (concept) capable of overcoming the limitations of traditional cost accounting systems and establishing a cause-and-effect relationship between products (services, clients) and the costs required for their production (service). Main Tasks: Business improvement; Increasing the company&#8217;s competitiveness;<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5324","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/rbc-grp.solutions\/en\/diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.3\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"\u0410\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0438\u044f \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 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