Peculiarities of the organization of management accounting in IT enterprises

Abstract

The relevance of the study lies in the need to determine the specific characteristics of the activities of IT enterprises that determine the features of the organization of management accounting. If it is properly organized, it is possible to achieve an increase in financial results indicators. General scientific methods of cognition, the method of data grouping, and a systematic approach were used to conduct the study. The article substantiates cases in which there is a need to implement a management accounting system in an IT enterprise. The main features of the activity of enterprises in this field are determined (a small share of material costs in the structure of the cost of services in the field of IT; the need for a high-tech base, timely updating of technical maintenance and software in accordance with the growth rate of IT; high-risk activities; the possibility of remote work of employees without loss of labor productivity) and their impact on the organization of management accounting is reflected. Considerable attention is paid to the organization of cost accounting depending on the business organization models of an IT enterprise, in particular, it is recommended to reflect them based on the individual participation of each specialist in a particular IT project. Based on a comparison of fixed Price and Time&Materials pricing models (based on such characteristics as the essence, budget definition, timing of IT project development, advantages and disadvantages), management reporting requirements are reflected. Recommendations for choosing a software product for management accounting in an IT enterprise are given. The organization of management accounting in accordance with certain features will contribute to the prompt receipt of information necessary in the process of making managerial decisions.

Keywords

• it enterprise
• management accounting
• costs
• accounting organization