ORGANIZATION OF BUDGETARY CONTROL OF STANDARDS AND STANDARDS OF EXPENDITURES IN THE SYSTEM OF MANAGEMENT ACCOUNTING

Abstract

The article identifies the need for budget control of norms and standards of costs in terms of increasing competition, finding additional competitive advantages, internal reserves to reduce production costs, optimal levels of spending, and increase the investment attractiveness of the company. The dependence of the economic condition of the enterprise on the quality of norms and standards is shown. Based on the analysis of various sources, it is proved that budget control is an integral part of the management accounting system at the enterprise, which allows solving serious problems by adjusting the standards to eliminate the cause of deviations from the standards. It is noted that the organization of budget control at the enterprise should be based on the application of regulatory management methods and cover all aspects of the regulatory system. The types of budget control of their tasks and the role in ensuring the organization of the processes of rationing, planning, accounting and analysis of changes in standards and their effectiveness are identified. The expediency of assessing the current standards on the level of technical validity, objectivity, economy and dynamism is proved. The criteria for assessing the norms and standards are: compliance of existing standards with the real conditions of production; use at the enterprise of the norms uniform for the same operations in identical organizational and technical conditions of manufacture; consistency of norms with the task of efficient use of resources. The scheme of the organization of budgetary control at the industrial enterprise which is focused on application in all spheres of activity of the enterprise of such norms which promote achievement of high efficiency of use of resources is developed. The centers of budgetary control by the economic service have been identified. The expediency of the organization of control of purposefulness of the system of norms and standards at the level of the higher administration of the enterprise is shown. The significant role of technical services in the creation and maintenance of the system of norms and standards of the enterprise of constant control and regulation of its main elements is proved.