{"id":2507,"date":"2016-10-27T15:39:25","date_gmt":"2016-10-27T09:39:25","guid":{"rendered":"http:\/\/rbc-grp.solutions\/eng\/?page_id=2507"},"modified":"2018-04-10T02:14:34","modified_gmt":"2018-04-09T20:14:34","slug":"diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya","status":"publish","type":"page","link":"https:\/\/rbc-grp.solutions\/eng\/diagnostika-upravlencheskogo-ucheta-i-byudzhetirovaniya\/","title":{"rendered":"Diagnostics of management accounting and budgeting"},"content":{"rendered":"<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_1523304647976{margin-bottom: 20px !important;}&#8221;]<\/p>\n<h2>Project aims:<\/h2>\n<p>To develop an advanced methodology (concept), capable to overcome the limitations of a traditional cost accounting system and to establish a causal link between the products (services, customers) and the costs necessary for their production (service).<\/p>\n<h2>Main tasks:<\/h2>\n<ul>\n<li>Developing business;<\/li>\n<li>Improving the competitiveness of the company;<\/li>\n<li>The establishment of satisfactory costs per unit of product, service and, consequently, adequate prices;<\/li>\n<li>Impact on cost drivers of those or other activities;<\/li>\n<li>Evaluation of the results of activities, such as the company and the individual activities (operations).<\/li>\n<\/ul>\n<h2>Project stages:<\/h2>\n<ul>\n<li>Introduction to the company:<\/li>\n<li>Strategy;<\/li>\n<li>The organizational structure;<\/li>\n<li>Business processes;<\/li>\n<li>Accounting records;<\/li>\n<li>Management reports;<\/li>\n<li>Development of methodology for activity-based cost management system (ABC\u00a0management system):<\/li>\n<li>Classification, grouping of costs;<\/li>\n<li>The types of activities of the company;<\/li>\n<li>The establishment of causal links between activities and costs;<\/li>\n<li>Cost factors characterizing the consumption of costs by types of activities;<\/li>\n<li>Report on the tracing (allocation) of the types of indirect and support costs to types of activities:<\/li>\n<li>The format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>The data sources.<\/li>\n<li>Cost sources (products, services, clients);<\/li>\n<li>The establishment of cause-effect relationships between cost objects and types of activities;<\/li>\n<li>Cost factors\u00a0characterizing the consumption of types of activities by cost objects or other types of activities;<\/li>\n<\/ul>\n<ul>\n<li>A report on the calculation of the amount of each factor per cost objects:<\/li>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<ul>\n<li>A report on the calculation of the rates per unit of activity cost factor:<\/li>\n<\/ul>\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<ul>\n<li>A report on the calculation of activity costs allocated to cost objects:<\/li>\n<\/ul>\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources.<\/li>\n<\/ul>\n<ul>\n<li>The P&amp;L report in the context of cost objects:<\/li>\n<\/ul>\n<ul>\n<li>Format;<\/li>\n<li>Calculation algorithms;<\/li>\n<li>Data sources;<\/li>\n<li>The regulation of the processes of the activity-based cost management system (ABC\u00a0management system);<\/li>\n<li>Drafting of the document &#8220;Methodology for the activity-based cost management system (ABC\u00a0management system)&#8221;.<\/li>\n<\/ul>\n<h2>Methods for:<\/h2>\n<ul>\n<li>Compiling an introductory list of documents requested from the client and the analysis of these documents;<\/li>\n<li>The list of questions for the respondents of the Customer and analysis of the resulting responses;<\/li>\n<li>Analysis of the information received;<\/li>\n<li>Harmonization and adoption of the instruments developed on the methodology of activity-based cost management system (ABC management system).<\/li>\n<\/ul>\n<h2>Project results:<\/h2>\n<ul>\n<li>A formalised methodology (concept) for the activity-based cost management system (ABC management system) relevant to the goals and objectives of the project;<\/li>\n<li>A structured list of tasks and amounts of investments for the automation of the methods of the activity-based cost management system (ABC management system).<\/li>\n<\/ul>\n<h2>The value for the client:<\/h2>\n<ul>\n<li>The presence of an advanced system for management of costs in terms of types of activities;<\/li>\n<li>Information recieved from this system, helps to justify management decisions in different areas:<\/li>\n<li>Strategic direction:<\/li>\n<li>The adoption of pricing decisions (pricing);<\/li>\n<li>The formation of the product range (product portfolio);<\/li>\n<li>Increasing the value for clients;<\/li>\n<li>The analysis of the competitive situation;<\/li>\n<li>Search for suppliers;<\/li>\n<li>An analysis of the product strategy.<\/li>\n<li>Operations area:<\/li>\n<li>Improving the re-engineering of business processes, activities;<\/li>\n<li>Reduced costs;<\/li>\n<li>Managing the cost of products, services and clients;<\/li>\n<li>The establishment of new forms of relationships with clients;<\/li>\n<li>Motivation for the managers.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_row_inner][vc_column_inner][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-sm vc_hidden-xs&#8221;][stm_sidebar sidebar=&#8221;577&#8243;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<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_1523304647976{margin-bottom: 20px !important;}&#8221;] Project aims: To develop an advanced methodology (concept), capable to overcome the limitations of a traditional cost accounting system and to establish a causal link between the products (services, customers) and the costs necessary for their production (service). Main tasks: Developing business; Improving<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2507","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/pages\/2507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/comments?post=2507"}],"version-history":[{"count":3,"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/pages\/2507\/revisions"}],"predecessor-version":[{"id":3132,"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/pages\/2507\/revisions\/3132"}],"wp:attachment":[{"href":"https:\/\/rbc-grp.solutions\/eng\/wp-json\/wp\/v2\/media?parent=2507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}