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class="post-10750 post type-post status-publish format-standard has-post-thumbnail category-uplata"><header class="entry-header"><h1 class="entry-title" itemprop="headline">Что включают в себя управленческие расходы предприятия</h1><div class="entry-meta"> <span class="b-share b-share--small"><span class="b-share__ico b-share__vk js-share-link" data-uri="https://vk.com/share.php?url=https%3A%2F%2Fplatinalog.ru%2Fuplata%2Fadministrativno-upravlencheskie-rashody-v-skladskoj-deyatelnosti.html"></span><span class="b-share__ico b-share__fb js-share-link" data-uri="https://www.facebook.com/sharer.php?u=https%3A%2F%2Fplatinalog.ru%2Fuplata%2Fadministrativno-upravlencheskie-rashody-v-skladskoj-deyatelnosti.html"></span><span class="b-share__ico b-share__tw js-share-link" 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class="b-share__ico b-share__telegram js-share-link js-share-link-no-window" data-uri="https://telegram.me/share/url?url=https%3A%2F%2Fplatinalog.ru%2Fuplata%2Fadministrativno-upravlencheskie-rashody-v-skladskoj-deyatelnosti.html&text=%D0%A7%D1%82%D0%BE+%D0%B2%D0%BA%D0%BB%D1%8E%D1%87%D0%B0%D1%8E%D1%82+%D0%B2+%D1%81%D0%B5%D0%B1%D1%8F+%D1%83%D0%BF%D1%80%D0%B0%D0%B2%D0%BB%D0%B5%D0%BD%D1%87%D0%B5%D1%81%D0%BA%D0%B8%D0%B5+%D1%80%D0%B0%D1%81%D1%85%D0%BE%D0%B4%D1%8B+%D0%BF%D1%80%D0%B5%D0%B4%D0%BF%D1%80%D0%B8%D1%8F%D1%82%D0%B8%D1%8F"></span></span></div></header><div class="page-separator"></div><div class="entry-content" itemprop="articleBody"> <span style="display:none;" class="fpaping"></span><p> Каждая компания сама определяет, как признавать управленческие расходы (УР), что предусмотрено Положениями по бухучету. Это траты, которые не имеют отношения к производству, и расходуются на управление организации. Их включают в себестоимость производства или реализации товаров (услуг), выполненных работ и других видов деятельности предпринимательства. Но такие издержки распределяются между всеми товарами пропорционально зарплате штата производственного цеха или другому показателю, который экономически обоснован.</p><div id="advads-c7dc1ee5de8ebde9ee2d530bbf021c16"></div><div id="advads-014a55d33638d390662c98351c9141ad"></div><h2>Что такое управленческие расходы, чем отличаются от коммерческих</h2><p>Не имеющие связи с основным производством, выполняемыми работами, реализацией услуг и продукции траты – то, что включают в себя управленческие расходы.</p><p>Коммерческие, наоборот имеют прямое отношение к перечисленным видам деятельности (зарплата руководителя производственного отдела и другие).</p><blockquote><p> Нормативы, законы и документы, которыми регулируется этот вопрос:</p></blockquote><div id="advads-07c8d954020393f70d2c1a4113374596"></div><div id="advads-c4ad410bc32ec8ba85622a33085351cd"></div><ul><li>Закон №129-ФЗ;</li><li>ПБУ (Положения по бухгалтерскому учету) 10/99 п.20 и 1/2008 п.4;</li><li>письмо Министерства финансов № 07-05-06/191 от 02.09.2008;</li><li>План счетов Министерства финансов 31.10. 2000.</li></ul><p>По последнему пункту: счета для проведения УР определяются с учетом сферы деятельности предприятия, его размера и структуры, организационно-правовой формы и других особенностей.</p><h2>Закрытие счета 26 в 1С</h2><blockquote><p> При закрытии месяца в 2021 году перестали распределяться косвенные расходы, учитываемые на счете 26. На счете 26 остается остаток и он не закрывается. В чем может быть проблема?</p></blockquote><p>С 2021 года в 1С поменялась методика закрытия счета 26. Вне зависимости от настроек Учетной политики 26 счет ежемесячно списывается на расходы (Дт 90.08 или Дт 90.02) и НЕ распределяется. Счета 26 НЕ должно быть в правилах распределения. Запись надо удалить, если она есть.</p><div id="advads-07d0fc1a47526c5118ba8c43c0cc5e49"></div><div id="advads-03d89894fa5e4ae0a2a4adc45030693b"></div><p>Главное – Учетная политика – Особые правила распределения</p><div class="b-r b-r--after-p"><div id="feedot--phones-block--3559"></div><div style="clear:both; margin-top:0em; margin-bottom:1em;"><a href="https://platinalog.ru/uplata/23-schet-v-buhgalterii.html" target="_blank" rel="nofollow" class="u936794a00ada254f738aff35e3123653"><style>.u936794a00ada254f738aff35e3123653{padding:0;margin:0;padding-top:1em!important;padding-bottom:1em!important;width:100%;display:block;font-weight:700;background-color:#eaeaea;border:0!important;border-left:4px solid #27AE60!important;text-decoration:none}.u936794a00ada254f738aff35e3123653:active,.u936794a00ada254f738aff35e3123653:hover{opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms;text-decoration:none}.u936794a00ada254f738aff35e3123653{transition:background-color 250ms;webkit-transition:background-color 250ms;opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms}.u936794a00ada254f738aff35e3123653 .ctaText{font-weight:700;color:inherit;text-decoration:none;font-size:16px}.u936794a00ada254f738aff35e3123653 .postTitle{color:#D35400;text-decoration:underline!important;font-size:16px}.u936794a00ada254f738aff35e3123653:hover .postTitle{text-decoration:underline!important}</style><div style="padding-left:1em; padding-right:1em;"><span class="ctaText">Читайте также:</span> <span class="postTitle">Счет 23 в бухгалтерском учете: Вспомогательные производства</span></div></a></div></div><p>Запись по счету 26 на 2021 лишняя. Даже, если указано, что <strong>База распределения</strong> – <strong>Не распределяется</strong>:</p><p><span itemprop="image" itemscope itemtype="https://schema.org/ImageObject"><img itemprop="url image" loading="lazy" class="lazy lazy-hidden aligncenter size-full wp-image-10751" src="//platinalog.ru/wp-content/plugins/a3-lazy-load/assets/images/lazy_placeholder.gif" data-lazy-type="image" data-src="https://platinalog.ru/wp-content/uploads/19-2.jpg" alt="" width="670" height="157"><noscript><img loading="lazy" class="aligncenter size-full wp-image-10751" src="https://platinalog.ru/wp-content/uploads/19-2.jpg" alt="" width="670" height="157"><meta itemprop="width" content="670"><meta itemprop="height" content="157"><noscript><img loading="lazy"></span></noscript></p><p>Главное – План счетов – Счет 26 (двойной клик мышкой)</p><p>Также надо проверить, что случайно не стоит флажок, что это счет группы:</p><div id="advads-fc6eb175d453597a265f99cb3ebfca7a"></div><p>Операции – Закрытие месяца</p><p>После внесения изменений надо с января 2021 последовательно отменить закрытие месяца, выполнить закрытие месяца за период с января по текущий месяц:</p><p>С 2021 все управленческие затраты полностью относятся на расходы в Дт 90 и больше НЕ распределяются в Дт 20 (пп. «г» п. 26 ФСБУ 5/2019).</p><p>В версии КОРП 26 счет может распределяться в Дт 90.08 по Номенклатурным группам пропорционально базе распределения, указанной в Учетной политике. Для этого в <b>План счетов</b></p><div id="advads-e458e2b489c097c94a0eb9ad87e22f45"></div><div id="advads-ec918efb3357f15753a34fd001c9b14c"></div><p>к счету 90.08.1 в ручном режиме добавляется субконто<br><b>Номенклатурные</b><b>группы</b><br> . В версии ПРОФ такую функциональность внедрять не планируется.</p><blockquote><h4>См. также:</h4><ul><li>Разъяснения по обязательному применению ФСБУ 5/2019 «Запасы» с 2021 года</li><li>Закрытие затратных счетов с 2021 года с учетом ФСБУ 5/2019 (ПРОФ)</li><li>Закрытие затратных счетов с 2021 года с учетом ФСБУ 5/2019 (КОРП)</li><li>Управленческие запасы</li><li>Пример учетной политики для производства, торговли, работ, услуг (упрощенные способы) (ОСН)</li><li>[08.06.2021 запись] Практика применения ФСБУ 5/2019 Запасы в 1С — Часть 3</li></ul></blockquote><blockquote><p> Помогла статья?</p><p>Получите еще секретный бонус и полный доступ к справочной системе БухЭксперт8 на 14 дней бесплатно</p></blockquote><h3>Похожие публикации</h3><ol><li>Управленческие расходы счет 26 Добрый день, прослушала ваш семинар часть 3. Мы ресурсоснабжающая организация…</li><li>Управленческие расходы с 2021 в 1С По новому стандарту фСБУ 5/2019 компания вправе списывать запасы, которые…</li><li>Существенные управленческие расходы с 2021 Здравствуйте! Организация до 01.01.2021 года согласно УП формировала себестоимость услуг…</li><li>Косвенные производственные затраты (счет 25) с 2021 …</li></ol><div id="advads-1e8b6aef070822c820ad864289806a47"></div><h2>Что входит в состав управленческих расходов</h2><blockquote><p> Поскольку рассматриваемые затраты могут отличаться по составу, что зависит от перечисленных выше условий, выделим общие:</p></blockquote><ul><li>зарплата и отчисления администрации;</li><li>расходы на услуги связи;</li><li>содержание административных зданий: кадровый, юридический и другие отделы;</li><li>приобретение канцелярских товаров и офисного оборудования;</li><li>аренда общехозяйственных помещений;</li><li>охрана труда (закупка спецодежды, средств индивидуальной защиты (СИЗ) и прочего) и сертификация товаров;</li><li>представительские мероприятия;</li><li>транспортная доставка работников на предприятие и обратно;</li><li>амортизация не имеющих отношения к производству основных средств (ОС);</li><li>командировки офисных работников;</li><li>пожарная охрана предприятия и мероприятия, связанные с пожарной безопасностью;</li><li>транспортные налоги, уплачиваемые на ОС;</li><li>страхование сотрудников и имущества;</li><li>ремонт не имеющих отношения к производству ОС;</li><li>расходы на жилищно-коммунальные услуги (электроэнергия, вода, отопление и прочее) в административных зданиях;</li><li>налог на вредные выбросы;</li><li>услуги управленческой организации;</li><li>оплата услуг специалистов-аудиторов, консультантов и прочих экспертов.</li></ul><p>Список можно расширить финансированием обучения работников (включая повышение квалификации), поиск новых сотрудников. Допускается включение расходов на СИЗ для коллектива, содержание медпункта, территории предприятия и так далее.</p><div class="b-r b-r--after-p"><div id="feedot--phones-block--3560"></div><div style="clear:both; margin-top:0em; margin-bottom:1em;"><a href="https://platinalog.ru/uplata/na-period-bolnichnogo.html" target="_blank" rel="nofollow" class="ua4d806949d56788e37cdfc529555dcfb"><style>.ua4d806949d56788e37cdfc529555dcfb{padding:0;margin:0;padding-top:1em!important;padding-bottom:1em!important;width:100%;display:block;font-weight:700;background-color:#eaeaea;border:0!important;border-left:4px solid #27AE60!important;text-decoration:none}.ua4d806949d56788e37cdfc529555dcfb:active,.ua4d806949d56788e37cdfc529555dcfb:hover{opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms;text-decoration:none}.ua4d806949d56788e37cdfc529555dcfb{transition:background-color 250ms;webkit-transition:background-color 250ms;opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms}.ua4d806949d56788e37cdfc529555dcfb .ctaText{font-weight:700;color:inherit;text-decoration:none;font-size:16px}.ua4d806949d56788e37cdfc529555dcfb .postTitle{color:#D35400;text-decoration:underline!important;font-size:16px}.ua4d806949d56788e37cdfc529555dcfb:hover .postTitle{text-decoration:underline!important}</style><div style="padding-left:1em; padding-right:1em;"><span class="ctaText">Читайте также:</span> <span class="postTitle">Сотрудник принес больничный лист: что делать дальше</span></div></a></div></div><h2>Количество дебиторской задолженности</h2><p>Дебиторская задолженность — это обязательства перед вами. Например, веб-студия сделала кому-то сайт, а денег еще не перевели. Или пельменная привезла еды на корпоратив, а оплата будет в конце месяца на счет.</p><div id="advads-4841bdf9d09f9f24fdfa99c6835f230b"></div><div id="advads-4e4abf972758a3f463e079bd3053d811"></div><p><b>Планируйте будущие платежи, а Пульс подскажет о возможных кассовых разрывах</b></p><p>Большая дебиторка — это и хорошо, и плохо одновременно.</p><ul><li>Хорошо, если вам должны больше, чем должны вы — это показатель устойчивости и востребованности компании.</li><li>Плохо, если вам должны много — может произойти кассовый разрыв. Например, по бумагам у компании деньги вроде бы есть, акты подписаны, но средства еще на счет не поступили. А зарплату платить надо прямо сейчас.</li></ul><p><b>Как избежать неплатежей в работе с контрагентами</b></p><div id="advads-f5516a4ef0d86164f08c99bb3bbd7783"></div><p>Если не следить за дебиторской задолженностью, можно упустить момент, когда компания не может существовать на имеющиеся средства. Плюс большая дебиторка может обернуться безнадежными долгами. Например, если ваши контрагенты разорятся и не смогут выполнить обязательства перед вами.</p><h2>Отражение управленческих издержек в бухгалтерском учете</h2><p>Административные издержки включаются в «Общехозяйственные расходы», так как на них не оказывает влияние объем деятельности предприятия.</p><p>Списание осуществляется двумя способами: признание затрат условно-постоянными с включением их в себестоимость и разделение на условно-переменные и условно-постоянные.</p><p>Первый вариант проводится как К26, Д90. Второй предполагает подсчет сокращения себестоимости производства, а условно-постоянные издержки признаются снижающими доход и включаются в «Себестоимость продаж» (Д90-2).</p><div id="advads-a62ddb667615ddbb7188c60d00847882"></div><div id="advads-e6133d0d2b6167ab3500817cd2b70d36"></div><blockquote><p> Условно-переменная часть списывается одним из способов в зависимости от того, с чем она связана:</p></blockquote><ol><li>К26, Д20 – с основным производством;</li><li>К26, Д23 – со вспомогательным производственным процессом;</li><li>К26, Д29 – с производством или обслуживающим хозяйством.</li></ol><p>УР включаются в состав себестоимости после реализации товара и списываются на счет «Продажи». При отсутствии таковых в отчетный период, можно использовать Д91 – так утверждают экономисты.</p><p>Камнем преткновения с налоговой службой становятся затраты на услуги управленческих компаний. Контролирующее ведомство может рассматривать их как уклонение от уплаты налогов, поскольку они такая работа невыгодна экономически. Но при наличии договора, подтверждающего оплату документа, акта приема выполненных работ шансы на доказательство обоснованности таких расходов довольно высоки.</p><div id="advads-70e3b57e828d4855e8fe9d9d8de43f47"></div><blockquote><p> Для налоговой инспекции УР должны отвечать требованиям:</p></blockquote><ul><li>экономически рациональные;</li><li>подвержены первичной документации;</li><li>в перспективе принесут прибыль.</li></ul><h2>EBITDA</h2><p>В оригинале звучит как Earning Before Interest, Taxes, Depreciation and Amortization, то есть показатель прибыли без учета налогов, кредитов и амортизации. Считать просто — нужно из выручки отнять операционные расходы.</p><p>Вот зачем нужен EBITDA:</p><div class="b-r b-r--after-p"><div id="feedot--phones-block--3561"></div><div style="clear:both; margin-top:0em; margin-bottom:1em;"><a href="https://platinalog.ru/uplata/kak-proverit-szv-stazh.html" target="_blank" rel="nofollow" class="u19c45c60eb221ac8e8fd58014082804f"><style>.u19c45c60eb221ac8e8fd58014082804f{padding:0;margin:0;padding-top:1em!important;padding-bottom:1em!important;width:100%;display:block;font-weight:700;background-color:#eaeaea;border:0!important;border-left:4px solid #27AE60!important;text-decoration:none}.u19c45c60eb221ac8e8fd58014082804f:active,.u19c45c60eb221ac8e8fd58014082804f:hover{opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms;text-decoration:none}.u19c45c60eb221ac8e8fd58014082804f{transition:background-color 250ms;webkit-transition:background-color 250ms;opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms}.u19c45c60eb221ac8e8fd58014082804f .ctaText{font-weight:700;color:inherit;text-decoration:none;font-size:16px}.u19c45c60eb221ac8e8fd58014082804f .postTitle{color:#D35400;text-decoration:underline!important;font-size:16px}.u19c45c60eb221ac8e8fd58014082804f:hover .postTitle{text-decoration:underline!important}</style><div style="padding-left:1em; padding-right:1em;"><span class="ctaText">Читайте также:</span> <span class="postTitle">Каким ФЗ руководствуется ПФР при плановых проверках юрлиц, и должны ли они включаться в план проверок на сайте генпрокуратуры?</span></div></a></div></div><div id="advads-fb894d6f67c481c9f6b052fc254ff39e"></div><div id="advads-b5d9b7de852ba0b9bccd1cc5d56d305f"></div><ul><li>Вы понимаете, есть ли в бизнесе заработок. Если показатель отрицательный или нулевой, с компанией что-то не в порядке на уровне операционной деятельности, высока вероятность ухода в долги.</li><li>Можете сравнить вашу компанию с другими. Операционные расходы обычно у всех более или менее одинаковые, а вот структура капитала, то есть наличие кредитов, обычно разная.</li><li>Показатель обычно используют инвесторы, когда считают индикатор возврата своих средств.</li></ul><p>EBITDA является основой других финансовых показателей.</p><h2>Финансовый анализ расходов на управление</h2><p>Административные траты не зависят от объема производства, поэтому относятся к условно-постоянным.</p><p>При его росте, прибыль на единицу выпускаемой (реализуемой) продукции увеличивается за счет масштаба. Информация об общем объеме УР отображаются в отчете об убытках в строке 2220.</p><div id="advads-5f05930f1c0263e9b10d8b9bcda22e0c"></div><p>Руководство предприятий в силу усложненных экономических условий пересматривает расписание административного отдела: совмещает функции подразделений с целью сокращения численности штата. Такие меры позволяют снизить расходы на заработную плату, транспорт, офисное оборудование, аренду и командировки сотрудников. Средства, сэкономленные в результате этих мер, являются объемом повышения прибыли.</p><p>Статью прочитали: 2 185</p><h2>Рентабельность</h2><p>Рентабельность — это экономический показатель, который показывает в динамике эффективность использования каких-либо ресурсов. Рентабельность бывает разных видов. Например, вы можете посчитать эффективность использования всей компании в целом или вычислить рентабельность конкретного актива бизнеса.</p><p>Высчитывается рентабельность в виде числа или процента — этот показатель является коэффициентом. Если получившееся число меньше 0 — плохо, если больше, значит лучше.</p><div id="advads-b0d453b0c4579d53904de6990059d496"></div><div id="advads-eb9060cedca50e3b76b9ac515df169fc"></div><p>Вот несколько полезных видов рентабельности.</p><h3>Маржинальная рентабельность</h3><p>Берем маржинальную прибыль — это выручка минус переменные расходы. И делим эту прибыль на выручку.</p><p>Кофейня продала за месяц 10 000 чашек кофе по цене 100 руб. Выручка — 100 000 руб. Переменные расходы составили 55 000 руб.</p><p>Итого:</p><div id="advads-896377b5836f2622910f12a2bba22f86"></div><ul><li>Маржинальная прибыль = 100 000 − 55 000 = 45 000 руб.</li><li>Рентабельность по марже = 45 000 / 100 000 = 0,45 или 45 %.</li></ul><h3>Операционная рентабельность</h3><p>Это выручка минус постоянные и переменные расходы — сколько зарабатывает бизнес после уплаты всех операционных расходов.</p><p>Если предположить, что постоянные расходы кофейни из примера выше 20 000 руб., то считать можно так:</p><ul><li>Операционная прибыль = маржинальная прибыль − постоянные расходы = 45 000 − 20 000 = 25 000</li><li>Операционная рентабельность = 25 000 / 100 000 = 0,25 или 25 %</li></ul><div id="advads-ed463ee88055b8c10d7d26fb2a2aee00"></div><div id="advads-dcd24b2155b027e4a30a8c08d256178f"></div><h3>Рентабельность по чистой прибыли</h3><p>Считают делением чистой прибыли на выручку.</p><p>В примере с кофейней бизнесмен платит 6 000 руб. налогов и еще учитывает амортизацию, то есть 5 000 руб. на кофемашину. Вот что получается:</p><ul><li>Чистая прибыль = 25 000 − 6000 − 5000 = 14 000 руб.</li><li>Рентабельность = 14 000 / 100 000 = 0,14 или 14 %</li></ul><blockquote><p> Рентабельность нужно отслеживать в динамике, сам по себе этот показатель ничего не даст. Со временем можно делать выводы об эффективности управления расходами. Например, если рентабельность по марже падает, значит у вас увеличились переменные расходы. Возможно, поставщик поднял цену, а вы не заметили.</p><p>Если рентабельность по операционной прибыли падает, значит, ваш бизнес становится менее эффективным и затрачивает все больше ресурсов на каждый заработанный рубль. Еще по этому показателю инвесторы сравнивают компанию с конкурентами и оценивают риски. Рентабельность по чистой прибыли покажет, сколько вы получите денег с каждого рубля выручки. Это общий индикатор для компании: если он снижается, нужно срочно разбираться, в чем причина.</p><p><strong>Екатерина Яхонтова, финансовый директор «Нескучных финансов»</strong></p></blockquote><div id="advads-bdfbfc1462ea599783dee800de9be84f"></div><h2>Виды управленческой отчетности</h2><p>Великое множество форм управленческих отчетов можно разделить на три категории, исходя из информации, которую они представляют:</p><ol><li>Отчеты по финансовому результату.</li><li>Отчеты по балансу.</li><li>Отчеты по денежным средствам.</li></ol><p>Далее каждая категория может быть разделена еще на несколько подкатегорий.</p><p>Отчеты по финансовому результату:</p><div id="advads-2bff6eb61d9eab52f0a30ce8d79ad72f"></div><div id="advads-246200cff1da605d9b01f75e3ced9e05"></div><ol><li>Общий отчет по доходам и расходам.</li><li>Отчеты по структуре себестоимости.</li><li>Отчеты по отдельным разделам расходов: сырье и материалы, ФОТ, маркетинговые расходы и прочее.</li><li>Бюджеты по доходам и расходам.</li><li>Скользящий прогноз.</li></ol><p>Отчеты по балансу:</p><ol><li>Управленческий баланс.</li><li>Отчеты по оборотному капиталу.</li><li>Отчеты по внеоборотному капиталу.</li><li>Отчеты по финансовым активам и обязательствам.</li><li>Отчеты по прочим обязательствам.</li><li>Отчеты по структуре собственного капитала.</li><li>Бюджеты по балансу.</li></ol><p>Отчеты по денежным средствам:</p><div id="advads-765adcf8ff96970e57b6db3226cefe2e"></div><ol><li>Общий отчет о движении денежных средств.</li><li>Операционные отчеты управления денежными средствами.</li><li>Бюджеты по движению денежных средств.</li></ol><p>В статье рассмотрим наиболее распространенные управленческие отчеты из перечисленных выше.</p><h2>Общие характеристики управленческой отчетности</h2><p>Назначение управленческих отчетов отлично от бухгалтерских. Бухгалтерские (регламентированные) — в первую очередь служат интересам внешних пользователей информации:</p><div class="b-r b-r--after-p"><div id="feedot--phones-block--3562"></div><div style="clear:both; margin-top:0em; margin-bottom:1em;"><a href="https://platinalog.ru/uplata/k2-envd.html" target="_blank" rel="nofollow" class="u3cdcead608d6bc863a7057860216820b"><style>.u3cdcead608d6bc863a7057860216820b{padding:0;margin:0;padding-top:1em!important;padding-bottom:1em!important;width:100%;display:block;font-weight:700;background-color:#eaeaea;border:0!important;border-left:4px solid #27AE60!important;text-decoration:none}.u3cdcead608d6bc863a7057860216820b:active,.u3cdcead608d6bc863a7057860216820b:hover{opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms;text-decoration:none}.u3cdcead608d6bc863a7057860216820b{transition:background-color 250ms;webkit-transition:background-color 250ms;opacity:1;transition:opacity 250ms;webkit-transition:opacity 250ms}.u3cdcead608d6bc863a7057860216820b .ctaText{font-weight:700;color:inherit;text-decoration:none;font-size:16px}.u3cdcead608d6bc863a7057860216820b .postTitle{color:#D35400;text-decoration:underline!important;font-size:16px}.u3cdcead608d6bc863a7057860216820b:hover .postTitle{text-decoration:underline!important}</style><div style="padding-left:1em; padding-right:1em;"><span class="ctaText">Читайте также:</span> <span class="postTitle">Подводные камни налоговых спецрежимов для бьюти-бизнеса в 2021 году</span></div></a></div></div><ul><li>материнским кампаниям,</li><li>потенциальным инвесторам,</li><li>ФНС,</li><li>государственным и негосударственным службам и фондам,</li><li>аналитикам и исследователям рынка.</li></ul><div id="advads-212db44d3914a387e55c506a074bf2ad"></div><div id="advads-c9777e2198538aa63437f2f1b9ba573b"></div><p>Внутренним пользователям: топ-менеджменту, управляющему совету или собственнику регламентированная отчетность не интересна, так как составляется она поздно, без должной детализации и не отражает тех выводов, которые должен сделать для себя собственник после ее прочтения.</p><p>Управленческие отчеты служат целям внутренних пользователей – они всегда содержат актуальную информацию по необходимым областям учета и в необходимой детализации.</p><p>Характеристики управленческих отчетов:</p><ol><li>Информативность – они содержат всю необходимую для анализа и принятия управленческих решений информацию.</li><li>Лаконичность – в них есть только полезная информация, представленная в наиболее сжатой форме.</li><li>Своевременность – отчет отражает ситуацию в текущий момент и / или прогноз развития ситуации на несколько финансовых периодов вперед.</li><li>Детализируемость – каждая заинтересовавшая цифра в отчете может быть раскрыта в понятных, информативных и лаконичных аналитиках.</li><li>Уместность – объем затраченных усилий на формирование управленческого отчета должен быть меньше, чем эффект от создания этого отчета.</li></ol><div 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