Cost Management Based on Analytical Criteria in Sports

Abstract

In the process of implementing financial and economic activities, it is important for an institution to maintain management accounting of costs, in addition to accounting, and for the founders of such institutions to conduct an analysis of the managed area or industry on the “input — output” or “input — result” principle. Grouping costs according to certain analytical criteria allows obtaining various slices of economic information in the desired areas of expenses, which allows quickly managing financial and economic activities «in the moment». This study describes a management accounting system implemented in the “Svod-SMART” software package, which allows taking into account the context of costs incurred and control the composition of costs when performing public works within the framework of a state (municipal) task. The described system is based on analytical features grouped from various accounting systems, as well as reflecting the specifics of the area under consideration — physical culture and sports. In turn, the formation of a system of analytical characteristics, with the subsequent maintenance of corresponding information registers, will make it possible to answer the question about the actual and projected cost of the development of economic categories in the area under consideration. In this study, such a category is sports as constituent element of the sphere of physical culture and sports. In a more detailed decomposition, the system described in the study allows answering the question of the cost of training competitive athletes, but leaves open the question of value.