Estimate
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Management balance sheet of the enterprise +————————————————————————+ ¦No. gr.¦ ¦¦ % ¦¦ % ¦ +————————————————————————¦ ¦ ASSETS ¦ ¦ 1. ¦Cash ¦ ¦ ¦ ¦ ¦ + ——-+—————————————+——+—+——+—¦ ¦ 2. ¦Short-term financial investments ¦ ¦ ¦ ¦ ¦ +——-+————— ————————+——+—+——+—¦ ¦ 3. ¦Net debtors ¦ ¦ ¦ ¦ ¦ +——-+—————————————+— —+—+——+—¦ ¦ 4. ¦Inventories ¦ ¦ ¦ ¦ ¦ +———————————————-+——+—+——+—¦ ¦ Working capital total ¦ ¦ ¦ ¦ ¦ +——————————————-+——+—+——+—¦ ¦ Fixed assets net ¦ ¦ ¦ ¦ ¦ +—————— —————————-+——+—+——+—¦ ¦ ¦ 5. ¦Accounts of personnel, subsidiaries,¦ ¦ ¦ ¦ ¦ ¦other debtors ¦ ¦ ¦ ¦ ¦ +——-+ —————————————+——+—+——+—¦ ¦ 6. ¦Investments ¦ ¦ ¦ ¦ ¦ +——-+——————————— ——+——+—+——+—¦ ¦ 7. ¦Capital investments ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+ —¦ ¦ 8. ¦Prepaid expenses ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+—¦ ¦ 9. ¦Intangible assets net ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+—¦ ¦ 10. ¦Other non-current assets ¦ ¦ ¦ ¦ ¦ +——- +—————————————+——+—+——+—¦ ¦ TOTAL ASSETS ¦ ¦ ¦ ¦ ¦ +——————————————— ————————¦ ¦ LIABILITIES ¦ ¦ ¦ ¦ 11. ¦Short-term bank loans (1 year) ¦ ¦ ¦ ¦ ¦ +——-+—————————————+— —+—+——+—¦ ¦ 12. ¦Short-term loans ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+—¦ ¦ 13. ¦Trading accounts payable ¦ ¦ ¦ ¦ ¦ +——-+——————————————+——+—+——+—¦ ¦ 14. ¦Accounts for salaries and subsidiaries ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+—¦ ¦ 15. ¦Tax and off-budget accruals ¦ ¦ ¦ ¦ ¦ +—— -+—————————————+——+—+——+—¦ ¦ 16. ¦Payments on long-term debts ¦ ¦ ¦ ¦ ¦ +——-+—————— ———————+——+—+——+—¦ ¦ 17. ¦Other current liabilities ¦ ¦ ¦ ¦ ¦ +———————————————-+—— +—+——+—¦ ¦ Current liabilities total ¦ ¦ ¦ ¦ ¦ +———————————————-+——+—+——+—¦ ¦ Long-term liabilities ¦ ¦ ¦ ¦ ¦ +———————————————-+——+—+——+—¦ ¦ ¦COMMITMENTS OF TOTAL ¦ ¦ ¦ ¦ ¦ +——-+————— ————————+——+—+——+—¦ ¦ ¦ 18. ¦Reserves ¦ ¦ ¦ ¦ ¦ +——-+—————————————+—— +—+——+—¦ ¦ 19. ¦Authorized capital ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+—¦ ¦ 20 ¦Additional capital ¦ ¦ ¦ ¦ ¦ +——-+—————————————+——+—+——+—¦ ¦ 21. ¦Retained earnings ¦ ¦ ¦ ¦ ¦ + ——-+—————————————+——+—+——+—¦ ¦ ¦ 22. ¦Losses ¦ ¦ ¦ ¦ ¦ +——-+——————— ——————+——+—+——+—¦ ¦ 23. ¦Unpaid authorized capital ¦ ¦ ¦ ¦ ¦ +———————————————-+——+ —+——+—¦ ¦ Equity capital ¦ ¦ ¦ ¦ ¦ +———————————————-+——+—+——+—¦ ¦ ¦LIABILITIES AND EQUITY CAPITAL ¦ ¦ ¦ ¦ ¦ +———————————————————————+
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What is managerial balance?
The chief and second accountant know the meaning of the term balance sheet. Briefly, this is if the total debit of balance sheet accounts exactly matches the balance sheet with the total credit. In accounting on balance sheet accounts, the balances of costs with profits, as well as assets and liabilities, are taken into account every month.
For management accounting, unavoidable costs with profit are not an item included in the balance sheet. They are not accumulated, they have no leftovers. Based on them, only revolutions are taken into account.
The analysis is carried out in detail with many sections, thanks to which it is possible to analyze the required indicators in detail. Costs or profits for such a report are calculated only for the required time period.
Liabilities for management accounting are debts that our company has to counterparties.
Do you want to know what bank or cash desk you have today? Add up the assets, subtract the liabilities from them, and you will get a figure showing how much money the company has today.
It will also show everything that is not money. These are, for example, lifts with goods and more.
If at the beginning of the month you calculate the assets in this way, and then at the end and subtract the initial amount from the final amount, you will get the financial correct result of the month’s work. The monthly profit or loss of your enterprise will be visible.
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You can calculate how it was last year, or the past quarter, or the day. All assets are taken into account there, except for profits from various goods or services sold.
In management accounting, all assets are the same as real assets. This is money; debts of all counterparties; OS; goods located in warehouses; NMA.
Management accounting based on accounting
Author of the article: Andrey Krivenko, group financial director
Management accounting can be maintained in Excel. This is a simple, but far from the most convenient way. It is much more efficient to use an accounting program with data already in it.
As you know, accounting is based on the double entry method.
A few months ago I started using it in management accounting. Moreover, the internal reporting of the organization is prepared by employees with an accounting education. After all, they know first-hand about double entry. Thanks to the approach described in the article, company managers began to receive reliable management information in a timely manner. And the financial service was able to significantly increase the efficiency of accounting and analysis of business transactions.
The proposed methodology can be implemented in any program that is designed for accounting. It looks like this. The operator enters primary data once into the common database. Then some of the information necessary for accounting is uploaded into the accounting program. “Management” data also falls into a separate database.
