accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2019-6-4-42-52accounting-269Research ArticleМЕТОДИКИ И ПРАКТИЧЕСКИЙ ОПЫТTECHNIQUES AND TECHNOLOGIESИнтеграция методов управленческого учета в системе функционального учета затратThe Integration of Management Accounting Techniques in the Functional-based Costing Systemhttps://orcid.org/0000-0002-4681-3862ПанаховА. У.PanakhovA. U.

Андрей Узеирович Панахов — системный аналитик.

Ростов-на-Дону.

Andrei U. Panakhov — system analyst.

Rostov-on-Don.

Andrey.panakhov@gmail.comhttps://orcid.org/0000-0001-7481-7329БабковаЭ. Г.BabkovaE. G.

Эльвира Геннадиевна Бабкова — кандидат экономических наук, доцент кафедры экономики и финансов.

Ялта.

El’vira G. Babkova — Cand. Sci. (Econ.), Associate Professor of Economics and finance Department.

Yalta.

Elvira-29@mail.ruООО «IT-Центр»РоссияLTD “IT-Center”Russian FederationГуманитарно-педагогическая академия (филиал) Крымский федеральный университет имени В. И. ВернадскогоРоссияHumanities and pedagogic Academy (branch) of Crimean Federal University by V. I. VernadskyRussian Federation201906092019644252Copyright © Панахов А.У., Бабкова Э.Г., 20192019Панахов А.У., Бабкова Э.Г.Panakhov A.U., Babkova E.G.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/269

С развитием методов учета затрат происходит постепенный переход от пространственной плоскости их группировки, которую ранее рассматривали как «функциональную», к процессному измерению. При этом концепция функционального учета сегодня проходит путь от распределения затрат по структурным подразделениям (каждое из которых действительно специализируется на отдельной функции) до обобщенной системы методов учета затрат по универсальным функциональным областям экономики (таким, как автоматизация, управление персоналом, транспортная логистика, инновации, комплаенс), которые на уровне предприятия включают значительно более широкий спектр процессов, нежели только процессы работы профильного для них структурного подразделения. В отличие от ранее предлагавшихся методов управленческого учета, которые преимущественно представляли собой новые методы анализа затрат, функциональный учет не является альтернативным направлением в управленческом учете, а выступает синтетическим фреймворком, который позволяет интегрировать результаты других, ранее изученных методов. При этом функциональное единство процессов и ресурсов позволяет рассматривать развитие функционального подхода как в контексте дальнейшего развития Resource Consumption Accounting, так и в контексте развития Life Cycle Costing.

With the methodological development of cost accounting, there is a transition from the spatial plane of cost grouping, which has traditionally been considered as a “functional” one, to the process evaluation. At the same time, the development of the concept of Functional-Based Costing is making a transition today from grouping costs based on structural units of an enterprise to an integral system of cost accounting methods, based on generalized functional areas of economic processes (such as automation, HR, transport logistics, R&D, compliance etc.). In the economy of an enterprise, they include a much wider range of processes rather than just the work of a specialized structural unit of that enterprise. In contrast to the previously developed costing techniques, which predominantly consisted of the new methods of cost analysis, Functional-Based Costing is not an alternative direction in management accounting methodology but is a synthetic framework that allows to integrate the results of other costing approaches that are already known and researched to date. At the same time, the functional unity of processes and resources allows us to consider the development of the approach both in the context of further dissemination of Resource Consumption Accounting as well as in the context of the development of Life Cycle Costing.

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The authors declare that there are no conflicts of interest present.