scholarly journals Formation of the Accounting and Analytical Support of the Financial Results of Organizations under the Digitalization Conditions

2021 ◽  
Vol 93 ◽  
pp. 03020
Author(s):  
Larisa Iurieva ◽  
Elena Sinianskaia ◽  
Olga Savostina ◽  
Oleg Bazhenov ◽  
Dina Bukharova
Keyword(s):  
Financial Reporting ◽  
High Speed ◽  
Management Accounting ◽  
Digital Economy ◽  
Economic Life ◽  
Management Decision ◽  
Financial Organization ◽  
Management Decision Making ◽  
Accounting Model ◽  
The Creation

For any organization, accounting and analytical activity is one of the main tools providing the grounds for the effective management decision-making regarding the financial results formation. Digitization of the accounting and analytical support of the management activities cannot be limited only to the creation of a digital copy of the workflow and the access to the high-speed Internet. This article outlines the issues of the modeling an accounting procedure in a combination with financial and management accounting methods – as one of the means of the conceptual reconstruction of the economic life facts and economic processes that allow forecasting the financial results. The development of the financial modeling is considered, which consists in the creation of a unified model of the organization accounting process under the digitalization conditions. A financial organization accounting model has been formed that makes for the more comprehensive realization of the digital economy requirements, improving the quality of the accounting information and financial result forming. A model was developed for the consolidation of information flows of management accounting in the digital economy for the purpose of generating financial results, which helps to increase the reliability and comparability of financial reporting data.

scholarly journals PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU

2021 ◽  
Vol 2 (1) ◽  
pp. 29-40
Author(s):  
Sri Wahjuni Latifah ◽  
Ahmad Waluya Jati ◽  
Agustin Dwi Haryanti
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Management Decision ◽  
Accounting System ◽  
Materials Management ◽  
Accounting Information Systems ◽  
Management Decision Making ◽  
Accounting Software ◽  
The Right

            Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements.          The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting  system in accordance with the conditions of the partners.          Method to  solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references  separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making

PRIMARY INFORMATION ABOUT ACCOUNTING OBJECTS IN THE DIGITAL ECONOMY

2021 ◽  
Vol 3 (11) ◽  
pp. 74-81
Author(s):  
Tatyana P. Karpova ◽  
◽  
Zhanna A. Kevorkova ◽  
Victoria V. Karpova ◽  
◽  
...  
Keyword(s):  
Financial Reporting ◽  
Digital Economy ◽  
Economic Life ◽  
The Public ◽  
Factors Influencing ◽  
Primary Documents ◽  
Paper Document ◽  
Document Flow ◽  
New Challenges ◽  
Commercial Organizations

In the digital economy, accounting and financial reporting face new challenges and the need to implement them. A priority role in this aspect belongs to primary accounting, in particular, the fulfillment of the requirements for completeness and reliability of reflecting the availability, safety, movement and use of assets and liabilities of commercial organizations and institutions of the public sector of the economy. Stand-ardized approaches to the construction of primary accounting in terms of electronic and paper document flow are analyzed. The article pays special attention to a set of normative acts regulating to varying degrees the composition and content of mandatory requisites of primary documents. The factors influencing the versatility of the requirements specified in the regulations of various government structures and departments are indi-cated. The results of the study can be used in the practical activities of organizations and institutions in order to fully and reliably reflect the facts of economic life concerning the presence and movement of accounting objects.

scholarly journals Factors Affecting Management Accounting Practices in Malaysia

2017 ◽  
Vol 12 (10) ◽  
pp. 177 ◽  
Author(s):  
Sudhashini Nair ◽  
Yee Soon Nian
Keyword(s):  
Production Technology ◽  
Management Accounting ◽  
Market Competition ◽  
Management Decision ◽  
Organization Size ◽  
Factors Affecting ◽  
Management Decision Making ◽  
Advanced Production ◽  
The Impact ◽  
Affect Management

Management accounting is the process of preparing management reports and accounts that provide accurate and timely, financial and statistical information to assist in management decision making. It is also known as the process of identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating information to help managers fulfill the organization’s objectives. Management accounting practices are used by organizational managers at various levels and at the same time, it gives managers the freedom of choice as there are no constraints, other than the cost of information collected relative to benefits of improved management decisions. Studies have found that there are factors that may affect management accounting practices. Literature has indicated that factors such as--organization size, intensity of market competition, level of qualification of accounting staff and advanced production technology--may affect management accounting practices. The objective of this research is to study the impact of these factors on management accounting practices in Malaysia. A total of 200 respondents from Klang Valley, Malaysia were involved in the survey using purposive sampling. The results of the study revealed that organization size and advanced production technology have significant relationships with management accounting practices.

scholarly journals Transformation of the personnel competency model in the context of the transition to the digital economy

2020 ◽  
Vol 164 ◽  
pp. 09005
Author(s):  
Anna Belolipetskaya ◽  
Tatyana Golovina ◽  
Andrey Polyanin ◽  
Yulia Vertakova
Keyword(s):  
Information And Communication Technologies ◽  
Creative Thinking ◽  
Digital Technologies ◽  
Digital Economy ◽  
Digital Transformation ◽  
Management Decision ◽  
Economic Relations ◽  
Leading Role ◽  
Management Decision Making ◽  
Business Structures

The purpose of the research is to study the problems of the competence interface of personnel management of business structures in the context of digital transformation and to justify the organizational and managerial measures for its development and effective use. The analysis of various approaches to highlighting the competencies of personnel in the digital economy, by which is meant the confident and selective use of information and communication technologies in the ecosystem, is presented. It is determined that the use of digital technologies is a prerequisite for ensuring the competitiveness of business structures. The leading role of “soft” skills, including both cognitive and socio-behavioral abilities, is substantiated. A three-module model of personnel competencies in the context of digital transformation is suggested, in which such digital competencies and skills as: working with digital technologies, creative thinking and behavior, professionally oriented skills in the field of production and managerial activities are highlighted. The use of the competency-based approach to the digital transformation of economic processes helps to increase the adaptability of the existing system of economic relations to the conditions of the new technological structure, and provides the possibility of introducing end-to-end technologies into management decision-making processes in order to increase their efficiency.

Accomplishing Access Management on the Florida Intrastate Highway System: US-19 Highway Corridor Experience

2003 ◽  
Vol 1858 (1) ◽  
pp. 142-147
Author(s):  
Jeffrey H. Kramer ◽  
Kristine M. Williams
Keyword(s):  
Decision Making ◽  
Local Governments ◽  
High Speed ◽  
Land Development ◽  
Management Decision ◽  
Access Management ◽  
Efficient Operation ◽  
Management Decision Making ◽  
Improve Access ◽  
Highway System

The Florida intrastate highway system (FIHS) is the network of state roads intended to carry the bulk of the state’s high-speed and high-volume traffic movements. Comprising only 3% of the state’s roads, the FIHS carries 32% of all traffic and 70% of truck traffic on the state highway system. However, the safe and efficient operation of the FIHS is in jeopardy. The system faces ever increasing levels of congestion and delay and a projected 20-year shortfall of $ 29 billion for needed capacity improvements. Given the lack of funding for needed capacity improvements, the Florida Department of Transportation (DOT) is turning to alternative strategies to preserve the operational integrity and safety of the system. Among these strategies is access management. The application of access management techniques on the FIHS is complicated, and sometimes undermined, by the separation of land use decision-making authority (controlled by local governments) and roadway decision-making authority (controlled by Florida DOT). To improve access management decision making on the FIHS, Florida DOT has begun to explain the overall benefits of access management to local governments and to coordinate the land development and road-way decision-making processes. Summarized is an effort to improve access management decision-making practices on a 10-mi corridor of US-19 in rural Levy County, an important north–south component of the FIHS.

scholarly journals Theoretical Developments In Environmental Management Accounting And The Role And Importance Of MFCA

2015 ◽  
Vol 7 (1) ◽  
pp. 37-52 ◽  
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Empirical Studies ◽  
Business Environment ◽  
Management Tool ◽  
Management Decision ◽  
Theoretical Studies ◽  
Company Performance ◽  
Management Decision Making ◽  
Environmental Management Accounting

Abstract Environmental Management Accounting (EMA) is a broader concept of accounting which uses accounting tools and practices to support company-internal management decision making on environmental issues and its impact on company performance. Research on EMA can be divided into two broad categories: theoretical and empirical studies. The theoretical studies based on framework that aim to explain the nature of the relationship between economic and environmental performance and the adoption of Environmental Management Accounting in a business environment. The empirical studies follow two lines of research, instrumental studies aim to empirically test the relationships hypothesized in theoretical studies; descriptive studies are intended to examine the factors that encourage the adoption of EMA. This review paper examined the role of MFCA in identifying non-product output (waste) and its impact on an organisations profitability. Various case studies are examined in this article that demonstrates MFCA to an important environmental management tool to ensure future sustainability of an organisation.

scholarly journals Optimization of the Process of Selection of Software in the Organization

2020 ◽  
pp. 12-22
Author(s):  
A. Yu. Lukyanenko
Keyword(s):  
Digital Economy ◽  
Management Decision ◽  
Scientific Article ◽  
Economic Activities ◽  
Negative Effects ◽  
External Agents ◽  
Management Decision Making ◽  
The Republic ◽  
Selection Of

The scientific article explores the role of software as a tool used by organizations to carry out economic activities in a digital economy without which it is impossible to have adequate competitiveness in a digital economy. The concept of “digital economy” has been clarified. A methodology has been developed to evaluate the effectiveness of the software used or selected on the basis of its qualitative and quantitative characteristics and the requirements of the workplace for the software functionality. Based on the theoretical and methodological base and the developed methodology, a scalable model of an effective management decision-making process for selecting and updating software in an organization is built, a comparison with existing practice is carried out. The significance of the research results is due to the lack of widely available methods in open access for the optimal selection of software as a tool, not related to involving external agents in the process and having the necessary scalability to use them, including collective, in organizations. This creates negative effects for organizations and the economy of the Republic of Belarus as a whole.

FEATURES OF THE ANALYSIS FOR MANAGEMENT DECISION MAKING

2015 ◽  
Vol 10 (3) ◽  
pp. 30-34
Author(s):  
Фасхутдинова ◽  
Milyausha Faskhutdinova ◽  
Садриева ◽  
Elvira Sadrieva
Keyword(s):  
Decision Making ◽  
Information Needs ◽  
Financial Analysis ◽  
Management Accounting ◽  
Financial Accounting ◽  
Enterprise Management ◽  
Management Decision ◽  
Internal Factors ◽  
Management Decision Making ◽  
The One

This article discusses the essence of the analysis, required for management decision-making in the enterprise. Management analysis is the observation of the dynamics of the internal and external changes, that will respond quickly to changing external and internal factors and adjust the irrelevant goals and strategies, forecast the situation for the future. On the one hand, the management analysis can be a type of economic analysis and, on the other hand, it can be integrated with management accounting and is designed to provide the information needs of administration in the analytical information for management decision-making. The The statement, organization and content of the information of management accounting and analysis is individual for each enterprise, unlike financial accounting and financial analysis.

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