At each stage of process of management of financial results a certain function of management is realized. At the same time to each of the stages given on the scheme there corresponds a certain set of methods, rules and technologies of management of financial results of the enterprise.
At a stage of distribution of net profit, the construction organization being at the command, the most important problem is the solution of a problem of optimization of distribution of net profit on two main directions of its target use. These directions are consumption and accumulation.
Thus, are necessary for ensuring accuracy and reliability of the forecast: the developed registration and analytical base, economic-mathematical models and also developed and methods tested in practice, techniques and technologies of forecasting.
Financial forecasting is the research of a possible condition of finance in the future conducted for scientific justification of indicators of financial plans and the made administrative decisions. Financial forecasting is carried out at a preliminary stage of drawing up plans (short-term forecasting - at a preliminary stage of drawing up quick the plan and promotes elaboration of reasonable financial strategy of the enterprise in the planned period.
Process of management of financial results of the construction organization includes a number of the interconnected stages. To each of these stages there corresponds a certain set of methods, rules and technologies of management of financial results.
Along with simple mathematical expressions, it is possible to apply mathematical apparatus of the correlation and regression analysis which gives quantitative estimates of average interrelations between an indicator and factors which actually developed during the basic period to the solution of a problem of forecasting of profit. Proceeding from research objectives, as the analyzed indicator it is necessary to consider the mass of profit. Thus the correlation analysis reveals narrowness of communication between the mass of profit and factors influencing it; and also serves as means of selection of the most significant factors from all considered at the solution of a task. After selection of 1-2 factors having the greatest impact on the mass of profit concrete mathematical dependence of an indicator and factors by means of the device of the regression analysis comes to light.
Management accounting which represents set of methods of financial management is the cornerstone of the alternative concept of management of finance of the enterprise. The concept "management accounting" unites the methods of management of finance applied at prediction phases, planning, the account, the analysis and adoption of administrative decisions in uniform system.
Management accounting is an account for the plan, the forecast and decision-making. At the same time it is the accounting of circumstances which, perhaps, will change during the planned period. The most valuable quality of any head - ability to predict a situation. The purpose of management is realized in the expected financial results. The problem of management accounting consists in expecting these results and to provide their achievement. Accounting as the accounting of the past, it is necessary to add with the accounting of that will be.
data of a stroyfinplan (sections "Planning of Profit and Cost of Installation and Construction Works", and also "Balance of the income and expenses"), balance sheets (form, reports on financial results (form, reports on cost of installation and construction works, materials of the balance commissions, registers of accounting and primary registration documents.
Methods of management accounting have to be combined organically with traditional methods of management of financial results, uniting all stages of management of finance of the enterprise in uniform and continuous process (see the scheme 5, the appendix.
Analytical work comes to an end with development of offers on an order of use of the revealed profit markup reserves, and also offers on a rational and effective expenditure of means of funds of consumption and accumulation.
At a stage of formation and initial distribution of financial results of possibility of the construction organization for management of weight and dynamics of net profit it is possible to group in the following main directions.