Management Accounting. Made not in Russia
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The author wrote more than 20 books in various areas of management and business. All of them have a purely practical, applied purpose.
This time the author decided to move away from the usual path and wrote a purely theoretical work that had nothing to do with practical management and business of Russian companies. This book is about companies working in a fictitious country (rashka) Specifically about the system of management accounting of these companies.
The invented country of Rashka is completely different from Russia, where everything is cool and wonderful, thanks to the party and the government, confidently leading their people to a bright future. Rashka companies are faced with such problems that are not in domestic organizations (and they are unlikely to appear).
Almost all laws in Rashka are adopted for the sake of large businesses belonging to oligarchs and high -ranking officials. And every year the situation is getting worse and worse. Small and medium -sized businesses have to literally survive. But instead of increasing the effectiveness of their activities, most companies choose a simpler albeit - minimization of taxes.
It should be noted that in Rashka there is total inefficiency at absolutely all levels: at the state, and on corporate (and this applies to large, and medium, and to small business).
On the one hand, a serious lobby of large business, in the entire use of an administrative resource, and on the other, is a reluctance to engage in increasing the efficiency of activity.
Since no one wants to increase the effectiveness of their work, then in order to somehow stay afloat, the small and medium business of Rashka is twisted as he can. As already noted, many companies are engaged in minimizing taxes in different ways. This is expressed, for example, in the fact that some companies have part of the sales (or even all) are carried out for cash without checks. Many artificially overestimate expenses. A decrease in official income and an increase in official expenses reduces VAT and income tax or tax on the simplified tax system (if the company is simplified) Also, companies underestimate (or even reduce to zero) the official part of the wages (as taxes with the photo are reduced), etc.
Of course, all these (and many other) methods of survival create very big problems in the management accounting system, because it turns out to be very confusing. Most companies in small and medium -sized businesses have no normal management accounting system. Attempts to create management accounting on the basis of accounting do not lead to anything good, because the latter (in its current form) is not appreciated for this. The process of preparing managerial reporting is more like some tricks of illusionists (or shamanistic dances), and not a clear technology.
The book talks about how in such companies you need to develop and implement a truly effective management accounting system. Many specific and detailed examples are presented, which allow you to better delve into the proposed methods and technologies
This time the author decided to move away from the usual path and wrote a purely theoretical work that had nothing to do with practical management and business of Russian companies. This book is about companies working in a fictitious country (rashka) Specifically about the system of management accounting of these companies.
The invented country of Rashka is completely different from Russia, where everything is cool and wonderful, thanks to the party and the government, confidently leading their people to a bright future. Rashka companies are faced with such problems that are not in domestic organizations (and they are unlikely to appear).
Almost all laws in Rashka are adopted for the sake of large businesses belonging to oligarchs and high -ranking officials. And every year the situation is getting worse and worse. Small and medium -sized businesses have to literally survive. But instead of increasing the effectiveness of their activities, most companies choose a simpler albeit - minimization of taxes.
It should be noted that in Rashka there is total inefficiency at absolutely all levels: at the state, and on corporate (and this applies to large, and medium, and to small business).
On the one hand, a serious lobby of large business, in the entire use of an administrative resource, and on the other, is a reluctance to engage in increasing the efficiency of activity.
Since no one wants to increase the effectiveness of their work, then in order to somehow stay afloat, the small and medium business of Rashka is twisted as he can. As already noted, many companies are engaged in minimizing taxes in different ways. This is expressed, for example, in the fact that some companies have part of the sales (or even all) are carried out for cash without checks. Many artificially overestimate expenses. A decrease in official income and an increase in official expenses reduces VAT and income tax or tax on the simplified tax system (if the company is simplified) Also, companies underestimate (or even reduce to zero) the official part of the wages (as taxes with the photo are reduced), etc.
Of course, all these (and many other) methods of survival create very big problems in the management accounting system, because it turns out to be very confusing. Most companies in small and medium -sized businesses have no normal management accounting system. Attempts to create management accounting on the basis of accounting do not lead to anything good, because the latter (in its current form) is not appreciated for this. The process of preparing managerial reporting is more like some tricks of illusionists (or shamanistic dances), and not a clear technology.
The book talks about how in such companies you need to develop and implement a truly effective management accounting system. Many specific and detailed examples are presented, which allow you to better delve into the proposed methods and technologies
Author:
Author:Karpov Alexander Evgenievich
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:White
ISBN:
ISBN:978-5-6042351-1-9
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