1 Introduction.

2 Analysis of organizational structure, business processes and management accounting existed at the beginning of the research.

2.1 Current situation, business vision, goals and strategy of the enterprise.

2.2 Organizational Structure.

2.3 Business Processes.

2.4 Managerial Accounting.

3 Organizational structure of the enterprise.

3.1 Optimized organizational structure.

3.2 Unit activity distribution.

3.3 Unit main function distribution of the enterprise.

3.4 Main differences and features of optimized organizational structure.

4 Key optimized business processes.

5 Management accounting system.

5.1       Responsibility Centers.

5.2       Analysis of costs, distribution costs, revenues, investments and commitments in  

            Responsibility Centers (Units), major product cost determination.

5.2.1    General.

5.2.2    Cost accounting included in goods production prime cost.

5.2.3    Accounting for direct marketing expenses.

5.2.4    Identification and registration of general, administrative and commercial expenses.

5.2.5    Diversity of general, administrative and commercial expenses.

5.3 Budgeting of the enterprise activity.

5.3.1    General.

5.3.2    Budget main components.

5.3.3    Reporting Periods.

5.3.4    Budgeting.

5.4 Reporting.

5.4.1    The object of analysis.

5.4.2    The subject of analysis.

5.4.3    Indicator interpretation method.

5.4.4    Reporting system.

5.4.5    Reporting deadline.

6 Procedures and formats.

Regulatory documents prepared in the Project’s framework on optimizing and formalizing key management processes.

The enterprise objectives structure.

The enterprise optimized organizational structure.

The enterprise optimized management structure.

Key management business processes.

• Business process of order tracking «as is»
• Business process of manufacturing and selling
• Business process of order tracking «to be»
• Purchasing business process
• Budgeting business process

Regulation on the enterprise account centers.

Example of the actual production cost calculation.

Example of separating the costs and full product cost forecast.

Example of product cost-benefit analysis.

Enterprise budgeting Regulation.

Regulation of the budget formation.

The formats of the budget.

• The discount calculation format
• The budget sales format
• The customers’ cash inflow format
• The production plan format
• The material and component cost calculation format
• The format of suppliers’ payment plans
• The direct wage calculation format
• The format of the budget overheads
• The budget format of direct marketing expenses
• The budget format of general, administrative and commercial expenses
• Cost control / analysis of general, administrative and commercial expenses
• The format of the PEF project profit and loss account
• The format of project profit and loss account of product line
• The capital expenditure budget format

The ABC analysis of material consumptions. Sorting out the components on the basis of direct and added based on the ABC -analysis;

The enterprise cash flow report;

The enterprise balance;

Activity appraisal in the index system;

The enterprise organizational structure provisions;

The provisions of the key units:

• The Marketing Department
• The Sales Department
• The Logistics Department
• The Procurement Division
• The Warehouse
• The Transportation Department
• The Financial and Economic Management
• The Production

 Job descriptions:

• Director on Sales and Marketing
• Head of Marketing
• Head of Sales
• Logistics Director / Head of Procurement
• Head of Storehouse
• Head of Transport Department
• Chief Financial Executive
• Production Director
• Technologist
• Job Foreman

Document flow layout