УПРАВЛЕНЧЕСКИЙ УЧЕТ: МОДЕРНИЗАЦИЯ ДЕЙСТВУЮЩЕГО ПРОИЗВОДСТВА ПУТЕМ ВВОДА НОВОГО ВЫПУСКАЕМОГО ПРОДУКТА

Abstract

In modern conditions of competition in business, management accounting is designed to quickly respond to new technological opportunities for expanding the range of products, including through modernization, the purchase of additional equipment and the production of products using waste from existing production. The purpose of the study is to develop a management solution for the development of new production on the existing raw material base (waste from existing production) through the timely application of management accounting tools (monitoring, business planning). An algorithm for the implementation of the project was determined by classifying the factors influencing the growth of production volume, product sales and improving its quality. The initial costs for the preparation and launch of a new production on the basis of the existing one will amount to 48.2 million rubles, the estimated annual profit from the production of liquid organic fertilizers is 264.6 million rubles. The main principles for the formation of favorable micro- and macroeconomic conditions in management accounting are proposed: monitoring studies of the internal and external environment, business planning. Their implementation will contribute to the adoption of managerial decisions on the introduction of new production by analyzing their own capabilities (resources) and attracting borrowed funds, taking into account the demand and places of sale of the manufactured product. It is proposed to combine the stages of commissioning a new production facility (construction and launch of a production complex for biohumus production, a complex for obtaining liquid organic fertilizer; construction and launch of a bottling and packaging line for liquid organic fertilizer) with the stages of implementing a product output project, which favorably affects efficiency.