manguuУправлениеUPRAVLENIE / MANAGEMENT (Russia)2309-36332713-1645State University of Management10.26425/2309-3633-2022-10-2-51-56manguu-507Research ArticleУПРАВЛЕНИЕ ПРОЦЕССАМИPROCESS MANAGEMENTВнутрикорпоративное взаимодействие на примере системы управленческого учета в инновационном проектеInternal company interaction on example of management accounting system in innovative projecthttps://orcid.org/0000-0003-4870-3277ОрловЕ. В.OrlovE. V.

Орлов Евгений Владимирович, аспирант

109542, Рязанский пр-т, 99, г. Москва

Evgeniy V. Orlov, Postgraduate Student

99, Ryazansky prospekt, Moscow 109542

bombardier63@yandex.ruhttps://orcid.org/0000-0002-2074-2138СмоляковО. А.SmolyakovO. A.

Смоляков Олег Александрович, аспирант

109542, Рязанский пр-т, 99, г. Москва

Oleg A. Smolyakov, Postgraduate Student

99, Ryazansky prospekt, Moscow 109542

smolykov_osa@mail.ruhttps://orcid.org/0000-0002-1224-8519ЕгороваЕ. О.EgorovaE. O.

Егорова Елена Олеговна, аспирант

109542, Рязанский пр-т, 99, г. Москва

Elena O. Egorova, Postgraduate Student

99, Ryazansky prospekt, Moscow 109542

Yegorova.yelena@mail.ruГосударственный университет управленияРоссияState University of ManagementRussian Federation2022280620221025156Copyright © Орлов Е.В., Смоляков О.А., Егорова Е.О., 20222022Орлов Е.В., Смоляков О.А., Егорова Е.О.Orlov E.V., Smolyakov O.A., Egorova E.O.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://upravlenie.guu.ru/jour/article/view/507

В контексте реализации большого количества инновационных проектов по всему миру одной из актуальных задач современной теории управленческого учета становится гармонизация бизнес-процессов в рамках систем различной специализации (управление, учет, проектирование и производство), формирующих организационную структуру компании и находящихся на различных ее уровнях. Проблемой является несогласованность деятельности экономических и конструкторских подразделений в процессе формирования концепции инновационного продукта в связи с отсутствием модели механизма их взаимодействия на различных стадиях инновационного проекта. В статье описывается начальный этап проверки гипотезы о существовании оптимальной модели взаимодействия между системой управленческого учета и системой проектирования (конструкторского подразделения) на различных этапах инновационного проекта. В рамках исследования решен ряд задач, в частности: задача выбора наиболее эффективного метода исследования из перечня методов, используемых авторами аналогичных научных работ; задача описания механизма взаимодействия рассматриваемых внутриорганизационных систем в контексте реализации инновационного проекта; задача установления идентичности проблемных вопросов, возникающих при взаимодействии системы управленческого учета и конструкторской службы на различных предприятиях. Целью исследования является проверка гипотезы о существовании оптимальной модели взаимодействия между системой управленческого учета и системой проектирования. В рамках исследования с участием репрезентативной группы из трех предприятий получены результаты, характеризующие текущее состояние системы управленческого учета и системы проектирования. На практике рассматриваемых предприятий возникают проблемы, связанные с моделью взаимодействия системы управленческого учета и системы проектирования, которые часто сопровождаются низким уровнем развития бизнес-процессов и управления проектами. В результате проведенного исследования было получено косвенное подтверждение выдвинутой гипотезы исследования.

In the context of the implementation of numerous innovative projects around the world, one of the urgent tasks of the modern theory of management accounting is the harmonisation of business processes within systems of various specialization (management, accounting, design and production) that form the organisational structure of the company and are at its various levels. The problem is the inconsistency of the activities of economic and design departments in the process of forming the concept of an innovative product, due to the lack of a model of the mechanism of their interaction at various stages of an innovative project. The article describes the initial stage of testing the hypothesis of the existence of an optimal model of management accounting and cost design systems (design department) interaction model at various stages of an innovation project. Within the framework of the study, a number of tasks were solved, in particular: the task of choosing the most effective research method from the list of methods used by the authors of similar scientific papers; the task of describing the mechanism of interaction of the considered intra-organisational systems in the context of the implementation of an innovative project; the task of establishing the identity of problematic issues arising from the interaction of the management accounting system and the design service at various enterprises. The purpose of the study is to test the hypothesis of the existence of an optimal model of management accounting and cost design systems interaction. Within the framework of the study with the participation of a representative group of three enterprises, the results characterising the current state of the management accounting and cost design systems were obtained. In practice, the enterprises under consideration face problems related to the management accounting and cost design systems interaction model, which are often accompanied by a low level of development of business processes and project management. As a result of the conducted research, indirect confirmation of the proposed hypothesis of the study was obtained.

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The authors declare that there are no conflicts of interest present.