М И К Р О Э К О Н О М И К А Journal of Economy and entrepreneurship, Vol. 7, Nom. 12-1 638 Activity based costing analysis for making managerial decisions Z.K. Drugova, канд. фармацевтических наук, эксперт-консультант, Консалтинговая компания «Автономное неком- мерческое партнерство «Международный менеджмент качества и сертификация» (634003, Россия, г. Томск, ул. Бакунина д. 17а; email firstname.lastname@example.org) O.V. Rogova, ассистент кафедры экономики, Институт социально-гуманитарных технологий, Национальный ис- следовательский Томский политехнический университет (634004, Россия, г. Томск, ул. Белинского, д. 55; e- mail: Fov87.email@example.com) Аннотация. В статье рассмотрены вопросы использования технологий осуществления учета затрат по видам деятельности АВС (Activity based costing) в обеспечении эффективного стратегиче- ского управления предприятиями. Доказано, что эффективность операционной деятельности пред- приятий и ее результативность зависит не от качества выбранной руководством стратегии, а от качества ее реализации. Проанализированы подходы к внедрению метода учета затрат по видам деятельности для целей стратегического управления предприятием. Abstract. The article covers the issues of АВС (Activity based costing) method used for providing effective strategic management of the company. It is proved that efficiency of the company operating activity and its per- formance depend not on the quality of the selected strategy but on the quality of its implementation. Approaches to the implementation of the activity based costs for the strategic management of the company have been ana- lyzed in the article. Ключевые слова: прямые затраты, накладные расходы, формирование себестоимости, факто- ры затрат. Keywords:direct expenses, overhead cost, production cost generation, cost factors. In response to the improvement of competition company’s management team must have a clear idea of the products (services) output profitability and understand the influence of the managerial decisions on the finance results and cost value. Therefore, to keep up with other companies it is necessary to improve the process, create a clear- cut production expenses and cost control system and calculation of the output product cost. Process- oriented management can contribute to the solution of these problems as it evolved initially as an expenditure method ensuring high accuracy. GOST (All-Union State Standard) R ISO 10014-2005 requirements Quality Economics Management Manual (par. 7.2) confirms that of primary importance for the process owners is the added value maximization which is the basic concept of the conventional managerial accounting system. Paragraph 7.2 Producing authority must identify and control the costs connected with every operation of the chosen process. The emphasis is made on the in-plant processes, i.e. operating business. To estimate the most efficient method of business process it is necessary to perform quantitative measurements of cost elements, as they are considered to bean important quality and process efficiency index. The idea is in compliance with GOST R ISO 10014-2005 requirements. For effective management it is important to know not only the volume of costs but also the input pattern and cost behavior. As regard the input pattern, most companies are already experienced enough in keeping track and estimating direct expenses, i.e. employees daily work, collecting data on cost rate and standard expenses. However problems with overhead burdens arise . 1 Сosts is an English term used to denote different notions in Russian, usually used as synonyms. 2 Cost classification with reference to the operating procedures is divided into general expenses and overhead costs. Depending on Complexity of their quantification in the cost price is conditioned by their mutual character for two or more cost objects and results from the total productive maintenance, product marketing and man- agement. Overhead expenses when calculating the product, commodity or service costs are estimated by the selected method. There are two approaches to overhead expenses allocation conditional distribution and cause and effect relationship establishment (fig. Conditional distribution forms the basis of the conventional cost accounting method. This approach is efficient when the companies produce a few products, or when overhead expenses account fora little share in the spending pattern. So, in the 19th and most part of the 20th century cost accounting methods were rather simple causing no difficulty with their order of allocation, as the major part was constituted by direct labor cost (fig. One overhead base was used for the whole entity or some bases were used for its different units. Allocation to the objects was made according to the preset (target) overhead rate. The target standard (rate) was determined prior to the running period by dividing the overhead target for the period by the target index figure accepted as abase of allocation (machine-hours or man-hours). Typically man-hours were selected as labor costs were the basic component in the spending pattern (production costs) [3, 6]. Thus, the application of the traditional approach to the overhead reappointment channels expenses at discretion to resources in various ob- the ways products (services) costs are included in the cost expenses are divided into direct and indirect costs. In the article indirect costs and overhead costs will be used as synonyms. 3 Overhead base is an index used for overhead reappointment it determines its value.
Z.K. Drugova, O.V. Rogova Activity based costing analysis for making managerial decisions Экономика и предпринимательство, № 12 (ч.1), 2013 г. 639 jects, e.g. production of commodities, without any consideration given to the logical connection and using a limited number of expense values (overhead bases. So it does not make it possible to assess carefully the cost value of the commodities produced (services provided. With this approach conditional unit cost will be obtained. Fig. 1.