accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2020-7-5-6-14accounting-338Research ArticleТЕОРИЯ У ЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВПроблемы и перспективы управленческого учета в цифровой экономикеProblems and Prospects of Accounting Management in the Digital Economyhttps://orcid.org/0000-0002-4681-3862ПанаховА. У.PanakhovA. U.

Андрей Узеирович Панахов — аналитик

Andrei U. Panakhov — Analyst

Andrey.panakhov@gmail.comООО «Центр информационных технологий»РоссияCenter of Information TechnologiesRussian Federation20200711202075614Copyright © Панахов А.У., 20202020Панахов А.У.Panakhov A.U.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/338

В современной экономике активно происходит цифровизация процессов сбора, консолидации и анализа бизнес-данных. На фоне этого по-прежнему остаются нерешенными многие классические проблемы управленческого учета, связанные с выбором объектов затрат, поиском оптимальных методов расчета себестоимости, интеграцией различных видов и уровней учета между собой. Статья направлена на раскрытие ряда ключевых особенностей, характерных для его развития на современных предприятиях. Методологической основой работы является системный подход, отражающийся в представлении об управленческом учете как о многоуровневой системе, объединяющей методологические, организационные и инфраструктурные аспекты. Результатом исследования является раскрытие проблематики дисбаланса, связанной с повышением внимания к высшим уровням управленческого учета без углубления проработки низших уровней бизнес-данных. Предложены направления развития в составе: дальнейшего выделения новых объектов; расширения возможностей решения задач расчета затрат за счет современных технологий; интеграция стоимостного учета с моделями процессов, ведение которых в компаниях сегодня происходит за рамками управленческого учета. Результаты работы могут быть интересны исследователям, практикующим специалистам в области финансового менеджмента и IT.

There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods for calculating costs, and the integration of various types and levels of accounting among themselves. The goal of the paper is to reveal key features of management accounting development in modern enterprises. The methodological basis of the work is a systematic approach, reflected in the idea of management accounting as a multi-level system that combines methodological, organizational and infrastructural aspect. The result of the study is the disclosure of the imbalance problems associated with increased attention to higher levels of management accounting without deepening the study of lower levels of business data. There are proposed the following directions of management accounting development: further division of accounting objects; expanding the possibilities of solving the problems of calculating costs due to modern technologies; integration of cost accounting with process models, which maintained in companies today outside the framework of accounting management. The results may be of interest to researchers, practitioners in the financial management and IT fields

цифровизация экономикицифровая экономикауправленческий учетбюджетированиеуправленческая отчетностьразвитиеперспективыeconomy digitalizationdigital economymanagement accountingbudgetingmanagerial reportingdevelopmentperspectivesReferencesHorngren C., Datar S.M., Rajan M. Cost accounting: A managerial emphasis. New Jersey: Prentice Hall. Upper Saddle River; 2012. 880 p.Horngren C., Datar S.M., Rajan M. Cost accounting: A managerial emphasis. New Jersey: Prentice Hall. Upper Saddle River; 2012. 880 p.Ghanbari M., Vaseli S. The role of management accounting in the organization. International Research Journal of Applied and Basic Sciences. 2015;9(11):1913–1915.Ghanbari M., Vaseli S. The role of management accounting in the organization. International Research Journal of Applied and Basic Sciences. 2015;9(11):1913–1915.Вахрушина М.А. Проблемы и перспективы развития российского управленческого учета. Международный бухгалтерский учет. 2014;33(327):12–23.Vakhrushina M.A. Problems and prospects of managerial accounting development in Russia. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2014;33(327):12–23. (In Russ.).Wu M. Opportunities and challenges faced by management accounting in the era of “Internet Plus” and Big Accounting. In: Proc. 4th Intern. Conf. on Education, Management, Arts, Economics and Social Science (ICEMAESS2017). Atlantis Press. 2017:536–540. DOI: 10.2991/icemaess 17.2017.118Wu M. Opportunities and challenges faced by management accounting in the era of “Internet Plus” and Big Accounting. In: Proc. 4th Intern. Conf. on Education, Management, Arts, Economics and Social Science (ICEMAESS2017). Atlantis Press. 2017:536–540. DOI: 10.2991/icemaess 17.2017.118Jones T., Atkinson H., Lorenz A., Harris P. Strategic managerial accounting: Hospitality, tourism & events applications. Oxford: Goodfellow Publishers; 2012. 332 p.Jones T., Atkinson H., Lorenz A., Harris P. Strategic managerial accounting: Hospitality, tourism & events applications. Oxford: Goodfellow Publishers; 2012. 332 p.Wadan R., Bensberg F., Teuteberg F., Buscher G. Understanding the changing role of the management accountant in the age of industry 4.0 in Germany. In: Proc. 52nd Hawaii Intern. Conf. on System Sciences. 2019:5817–5826. URL: https://scholarspace.manoa.hawaii.edu/bitstream/10125/60017/0577.pdf (дата обращения: 10.02.2020).Wadan R., Bensberg F., Teuteberg F., Buscher G. Understanding the changing role of the management accountant in the age of industry 4.0 in Germany. In: Proc. 52nd Hawaii Interna. Conf. on System Sciences. 2019:5817–5826. URL: https://scholarspace.manoa.hawaii.edu/bitstream/10125/60017/0577.pdf (accessed on 10.02.2020).Shil N. Ch., Hoque M., Mahmuda A. Management accounting today: A perspective for tomorrow. Asia-Pacific Management Accounting Journal. 2014;9(2):37–68.Shil N. Ch., Hoque M., Mahmuda A. Management accounting today: A perspective for tomorrow. AsiaPacific Management Accounting Journal. 2014;9(2):37–68.Labyntsev N. T., Sharovatova E.A., Omelchenko I.A., Makarenko T.V. Tendencies of standardisation of management accounting in Russian and international practices. European Research Studies Journal. 2017;20(3B):45–60.Labyntsev N. T., Sharovatova E.A., Omelchenko I.A., Makarenko T.V. Tendencies of standardisation of management accounting in Russian and international practices. European Research Studies Journal. 2017;20(3B):45–60.Суйц В.П., Баев А.Б. Процессный подход к формированию данных управленческого учета и анализа. Аудит и финансовый анализ. 2018;(1):415–420.Suyts V.P., Baev A.B. Development of management accounting and economic analysis. Audit i finansovyi analiz = Audit and Financial Analysis. 2018;(1):415–420.Илышева Н.Н., Ляпкина A.M. Достаточно ли данных учета по МСФО для построения эффективной системы управленческого учета? Международный бухгалтерский учет. 2011;172(22):2–7.Ilysheva N. N., Lyapkina A. M. Is IFRS accounting data sufficient to build an effective management accounting system? Mezhdunarodnyi bukhgalterskii uchet = Intertational Accounting. 2011;172(22):2–7.Новосельцева Г.А. Стратегия развития организации как основа для разработки системы управленческого учета (на примере сельскохозяйственного предприятия. Социально-экономические явления и процессы. 2012;41–42(7–8):118–121.Novoseltseva G. A. Strategy of development of the organization as the basis for development of the system of management accounting (on the example of the agricultural enterprise). Sotsial’noekonomicheskie yavleniya i protsessy = Social-Economic Phenomena and Processes. 2012;41–42(7–8):118– 121. (In Russ.).Янушевская С.А. Преимущества ведения управленческого учета на базе МСФО. Вестник молодых ученых Самарского государственного университета. 2016;1(33):213–216.Yanushevskaya S.A. Benefits of management accounting on the basis of IFRS. Vestnik molodykh uchenykh Samarskogo gosudarstvennogo universiteta = Bulletin of Young Scientists of the Samara State Economic University. 2016;1(33):213–216. (In Russ.).Gelinax U.J., Dull R.B., Wheeler P., Hill M.C. Accounting information systems. Boston, Massachusetts: Cengage Learning; 2017. 744 p.Gelinax U.J., Dull R.B., Wheeler P., Hill M.C. Accounting information systems. Boston, Massachusetts: Cengage Learning; 2017. 744 p.Ивашкевич В.Б. Проблемы теории управленческого учета и контроллинга. Международный бухгалтерский учет. 2016;404(14):32–46.Ivashkevich V. B. Problems of the theory of management accounting and control. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2016;404(14):32–46. (In Russ.).Pergl R., Babkin E., Lock R., Malyzhenkov P., Merunka V. Enterprise and organizational modeling and simulation. Tallinn: Springer International Publishing; 2018. 179 p. DOI: 10.1007/978–3–030–00787–4Pergl R., Babkin E., Lock R., Malyzhenkov P., Merunka V. Enterprise and organizational modeling and simulation. Tallinn: Springer International Publishing; 2018. 179 p. DOI: 10.1007/978–3–030–00787–4Ulianova N.V. Procedure of poly-estimation of material assets: Practical application in bookkeeping and accounting. Audit and financial analysis. 2017;(1):52–59.Ulianova N.V. Procedure of poly-estimation of material assets: Practical application in bookkeeping and accounting. Audit and financial analysis. 2017;(1):52–59.Zhang Q., Dong X., Huang R. The application of resources consumption accounting in an enterprise. In: Proc. 2nd Intern. Conf. on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), Dengleng; 2011:2481–2484.Zhang Q., Dong X., Huang R. The application of resources consumption accounting in an enterprise. In: Proc. 2nd Intern. Conf. on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), Dengleng; 2011:2481–2484.

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