MANAGEMENT ACCOUNTING AND CRITERIA FOR ITS EFFECTIVENESS AT THE ENTERPRISE
Abstract
Shmyhel O.Ye. MANAGEMENT ACCOUNTING AND CRITERIA FOR ITS EFFECTIVENESS AT THE ENTERPRISE
Purpose. The aim of the article is to substantiate the need for the development of management accounting and the system of criteria for the effectiveness of the organizational structure of management accounting at the enterprise.
Methodology of research. General and special methods are used in the research, in particular: the method of classification allowed to differentiate the main components of management accounting, and the method of description gave them a detailed description; the monographic method is used in the study of literature sources on management accounting; system and analytical method is used in processing the information obtained.
Findings. Approaches to determining the essence of management accounting are considered, its features are determined, identification characteristics and significance for economic activity are substantiated. The classification of management accounting according to management needs is generalized and improved. Problems of management accounting development are identified. The essence of the concept of “management accounting” is specified. The place of management accounting in the accounting and analytical system of the enterprise is considered. The main approaches to the essence of management accounting are reflected. Models of organization of management accounting at the enterprise are given. An approach to the assessment of the object of management accounting is proposed, the ways of introduction of management accounting at the enterprise are substantiated.
Originality. The proposals on the system of evaluation criteria for the effectiveness of management accounting of the enterprise are substantiated. The methodological principles of the organization of management accounting have been further improved.
Practical value. Options for the introduction and organization of management accounting at the enterprise are considered. The results of the study can be used by business entities in the process of using management accounting.
Key words: management accounting, management, costs, profit, system of efficiency criteria, accounting and analytical system, business entity.
Keywords
Full Text:
References
Upchurch, A. (1998), Management Accounting: Principles & Practice, Financial Times, London, UK, 706 p.
Belova, I.M. (2015), “The essence of management accounting and its place in the enterprise management system”, Innovatsiina ekonomika, no. 2(57), pp. 240-245.
Brukhanskyi, R.F. (2014), “Changing management paradigms as a factor in the development of accounting: a strategic aspect”, Oblik i finansy, no. 3(65), pp. 15-20.
Garricon, R. (1998), Management accountings, BRI Irwin, Homewood, USA, 442 p.
Dovzhyk, O.O. (2012), “The role of managerial accounting and problems of its implementation at enterprises”, Visnyk Poltavskoi derzhavnoi ahrarnoi akademii, no. 2, pp. 174-179.
Druri, K. (2017), Upravlencheskiy uchet dlia biznes-resheniy [Management accounting for business solutions], textbook, YuNITI-DANA, Moscow, Russia, 655 p.
Napadovska, L.V. (2010), Upravlinskyi oblik [Management accounting], Knyha, Kyiv, Ukraine, 544 p.
Putsenteilo, P.R. (2015), “Accounting and analytical support of the enterprise”, Innovatsiina ekonomika, no. 3(58), pp. 228-233.
Hendriksen, E.S. and Van Breda, M.F. (2000), Teoriia bukhgalterskogo ucheta [Accounting theory], Finansy i statistika, Moscow, Russia, 577 p.
Shaikan, A.V. (2009), Bukhhalterskyi oblik u pryiniatti upravlinskykh stratehichnykh rishen [Accounting in the adoption of managerial strategic decisions], KNEU, Kyiv, Ukraine, 303 p.
DOI: https://doi.org/10.37332/2309-1533.2020.3-4.26
Refbacks
- There are currently no refbacks.
INNOVATIVE ECONOMY 2006 - 2024