На крупных высокотехнологичных производственных предприятиях, существует тенденция перехода на новые автоматизированные системы учета, претерпевает изменения практика формирования себестоимости на них. Испытывают сильные колебания сама профессия бухгалтера и составляющие ее функции. В рамках этих изменений меняются и функции работников в подразделениях или местах возникновения затрат. При этом в процессе этих изменений, перехода с одних устаревших систем на другие более современные, даже при задействовании работников на местах возникновения затрат, нагрузка специалистов бухгалтерии увеличивается более чем в два раза, в связи с необходимостью ведения двойного учета при внедрении новой автоматизированной системы и коррекции её функций для конкретного предприятия. При внедрении новых автоматизированных систем учета для крупных высокотехнологичных производственных предприятий самым главным пунктом является корректное формирование себестоимости, уменьшение доли расходов, распределяемых косвенным путем. Поэтому возрастает актуальность рассмотрения новых схем отражения затрат и изменения функций работников предприятия в целом. В связи с этим, в данной статье предложены и обоснованы рекомендации в управлении бизнес-процессами, связанными с учетным функционалом работников крупных высокотехнологичных предприятий.
At large high-tech manufacturing enterprises, there is a tendency to switch to new automated accounting systems, and the practice of forming the cost price on them is undergoing changes. The accounting profession itself and its constituent functions are experiencing strong fluctuations. As part of these changes, the functions of employees in departments or locations where costs are incurred are also changed. At the same time, in the process of these changes, the transition from one outdated system to another more modern, even with the involvement of employees in the field of costs, the load of accounting specialists increases more than twice, due to the need to maintain double accounting when implementing a new automated system and correcting its functions for a specific enterprise. When introducing new automated accounting systems for large high-tech manufacturing enterprises, the most important point is the correct formation of cost, reducing the share of expenses distributed indirectly. Therefore, it becomes more urgent to consider new schemes for reflecting costs and changing the functions of employees in the enterprise as a whole. In this regard, this article offers and justifies recommendations in the management of business processes related to the accounting functionality of employees of large high-tech enterprises.Subject of research: a set of theoretical and methodological issues related to management accounting at large high-tech manufacturing enterprises.The theoretical and methodological basis of the research is based on fundamental concepts and hypotheses that are substantiated and presented in the works of Russian and foreign scientists on the problems of cost accounting.Methodology. Methods of logical, expert analysis, and monographic methods were used.The scientific novelty of the study consists in the theoretical justification and solution of a set of methodological issues related to the development of management accounting at large high-tech industrial enterprises. Personal contribution to the novelty of the study is to study the features of management accounting in the studied enterprises, and to adapt all theoretical positions and conclusions on them within the framework of this industry. The method of management accounting of costs is being improved and specific recommendations are being developed that are applicable to large high-tech manufacturing enterprises. Some functions of management accounting within various divisions in the main enterprise under study are specified. By analyzing management accounting at large high-tech production enterprises in General, and comparing it with the methodology for building management accounting at other production enterprises.
Real-Time Implementation of a Fully Automated Industrial System Based on IR 4.0 Concept
