Problems of introduction of management accounting abc method for cost optimization in the bodies of executive power
This article is devoted to the practical issues of implementation of management cost accounting by types of activity (Activity-Based Costing - ABC) in the framework of process management methods in the Executive authorities of the Russian Federation. This method is not yet used in the Russian system of public administration. But the gradual spread of the practice of optimization of current activities on a process basis increases the need for adequate tools to change the economic results of such optimization. ABC is one of the most suitable tools for such analysis. At the same time, the possibility of its application is limited by the insufficient depth of analytical accounting and the underdevelopment of regulatory management accounting in the public sector. Legal acts in the field of accounting in the public sector do not contain requirements that allow for direct and overhead (indirect) costs to be taken into account in relation to processes and results of activities, and the classification of costs for direct and indirect used for accounting purposes is not suitable for cost allocation by objects of accounting in terms of their role in individual processes. In addition, currently acceptable methods of distribution of indirect costs are based on data and standards determined by expert means and do not take into account changes in the conditions of the organization, which does not meet the requirements of the ABC method.