Тема 12. «Взаимосвязь управленческого и финансового учета»
Лекция 22. «Характерные черты управленческого учета и его взаимосвязь с финансовым»
В. 22.1. Управленческий учет для управления предприятием, его взаимосвязь с финансовым учетом
Роль учета в управлении
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В общем виде систему обеспечения предприятия экономической информацией можно представить в виде следующей схемы (рис. 22.1):
Рис. 22.1. Взаимосвязь финансового и управленческого учета с экономическим анализом
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В общем виде соотношение бухгалтерского, производственного и управленческого учета можно представить в виде следующей схемы (рис. 22.2):
Рис. 22.2. Взаимосвязь бухгалтерского, производственного и управленческого учета
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Таблица 22.1.
Отличия между финансовым и управленческим учетом
Признаки |
Финансовый учет |
Управленческий учет |
Главные потребители
|
|
|
Регламентация
|
|
|
Использование измерителей
|
|
|
Объект анализа
|
|
|
Периодичность составления отчетов
|
|
|
Направленность во времени
|
|
|
Открытость данных
|
|
|
В. 22.2. Назначение управленческого учета, сфера и особенности его применения
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В. 22.3. Системы и функции управленческого учета
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Самостоятельная работа.
1. Система сбалансированных показателей.