Інформаційне забезпечення формування витрат енергопостачальної компанії: обліково-аналітичний підхід

Abstract

Розкрито роль обліково-аналітичної системи в процесі управління витратами енергопостачальної компанії та її особливості в системі управлінського обліку. Досліджено методичні та організаційні підходи формування обліково-інформаційного забезпечення процесу управління витратами. In the article role of accounting-analysis system as process of cost’s management at energy supply company and place of management accounting in this process are highlighted. Components and forming of accounting information provision for cost management is conducted. Determined that reasonableness and prudence of management decisions regarding cost optimization at energy supply companies (primarily those that are included in the tariff structure), largely depends on the quality of information provision of accounting users, their professional knowledge and skills in the use of economic information management. An information provision is the process of satisfying information requests, consisting of continuous preparation and issuing accounting and analytical information in compliance with such requests. We consider that accounting and analytical systems should support synthesis of information on its activities in all accounting subsystems: accounting, tax, management and statistics. Research of management practices of energy supply companies shown that analytical component of management system is a harmonious combination of management accounting with operative analysis. The reason is that management accounting purpose is to conduct a deeper analysis than strictly regulated systematization of entries in the accounts. Information provision for cost management, which form the tariffs for transmission and/or electricity distribution, is deducted as a collection of data obtained from the organization, planning, accounting, analysis and cost control of energy supply company and serve as the foundation for their regulation. The important point, however, remains the integration of management accounting and control into one synergistic system by holding the previous control-analytical processing of financial information within the responsibility centers' “Costs”. The following information resources of information provision for system of costs management are highlighted: the legal and regulatory framework; internal organizational and administrative documentation; primary and consolidated accounting documents; internal and external reporting of accounting, management, tax and statistical subsystems; software and hardware. As a result of effectively implemented system of management accounting the major source of information is the internal management reporting detalization cost which is provided through a structured, analytical enough work plan accounts. The defining control instrument over the formation of the operating costs of transmission and/or electricity distribution is budgeting (quarterly, semi-annual, annual).