Применение методов управленческого анализа в системе контроллинга

Abstract

Domestic methods of analysis for a long time focused only on the comparison of actual and planned values of indicators in order to identify the reserves of saving production resources, which was explained by the cost accounting mechanism. In our opinion, the developed methods are of great value for the purposes of factor analysis of deviations in the controlling system, but require some adjustments, connected, first, with the allocation of special «deviation accounts» in the framework of analytical accounting, Secondly, with the focus of analysis on the final result, that is, comparing the deviations with the facts of economic activity and attributing the difference to the accounts of the results. In this paper, the greatest emphasis is placed on analysis based on management accounting data, examines the problems of forming financial analysis tools within the framework of controlling financial results of manufacturing enterprises.