scholarly journals PECULIARITIES OF CONFECTION INDUSTRY ORGANIZATIONS, INFLUENCING THE CONSTRUCTION OF MANAGEMENT ACCOUNTING SYSTEM

2019 ◽  
pp. 145-150
Author(s):  
Z. M. Korzovatykh ◽  
I. S. Rezonkina
Keyword(s):  
Cost Reduction ◽  
Management Accounting ◽  
Accounting System ◽  
Management Decisions ◽  
Effective Functioning ◽  
The Individual ◽  
Management Accounting System ◽  
Profit Growth

The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organizing responsibility centers of organizations of the confectionery industry has been proposed. Building a management accounting system, taking into account the identified features, ensures its effective functioning and improves the quality of management decisions, as well as profit growth and cost reduction.

scholarly journals MANAGEMENT ACCOUNTING IN PANDEMIC CONDITIONS

2021 ◽  
Vol 31 (3) ◽  
pp. 388-393
Author(s):  
M.A. Prunenko
Keyword(s):  
Management Accounting ◽  
Economic Organization ◽  
Main Task ◽  
Accounting System ◽  
New Methods ◽  
Managerial Decisions ◽  
Short And Long Term ◽  
Management Accounting System

The COVID-19 pandemic suddenly and unexpectedly has brought unprecedented short and long-term challenges to organizations. In the context of the global economic crisis, the role and importance of production information and its operational accounting in making managerial decisions is increasing. The main task of such support is to use new methods of organizing production and sales, and as a result, to reduce costs and improve the quality characteristics of products. The crisis makes more "stringent" requirements for the quality of information for making management decisions. Therefore, it is critically important to use the entire arsenal of the management accounting system, which allows solving these problems. Insufficient or incorrect understanding of the importance of management accounting in times of crisis is the ignorance or ineffective use of its tools in the organization. The purpose of this study is to examine changes in the management accounting system during the crisis. In this work, various aspects of the organization's management accounting are analyzed. The most effective ways to optimize costs in the crisis period of the organization's activities are identified. Long-term anti-crisis solutions are proposed. The presented methods of overcoming the crisis phenomena can be applied in the economic activity of any economic organization.

scholarly journals ACTUAL PROBLEMS OF ACCOUNTING ORGANIZATION ON THE FINANCIAL RESPONSIBILITY CENTERS

2019 ◽  
pp. 116-120
Author(s):  
G. A. Adamova
Keyword(s):  
Management Accounting ◽  
Financial Structure ◽  
Information Support ◽  
Accounting System ◽  
Quality Of Information ◽  
Structural Units ◽  
Financial Responsibility ◽  
Key Questions ◽  
Management Accounting System

The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered.

scholarly journals ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

2020 ◽  
pp. 89-93
Author(s):  
E. Yu. Knyazeva ◽  
O. S. Dyakonova
Keyword(s):  
Management Accounting ◽  
Cash Flows ◽  
Accounting System ◽  
Competitive Advantages ◽  
Management Decisions ◽  
Logistics System ◽  
Management Accounting System

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately.

Management accounting as an information base for making management decisions

2021 ◽  
pp. 24-36
Author(s):  
E. I. Kostyukova ◽  
V. S. Germanova ◽  
K. Y. Bushlina ◽  
V. I. Khoruzhy
Keyword(s):  
Economic Crisis ◽  
Economic Efficiency ◽  
Management Accounting ◽  
Accounting System ◽  
Management Decisions ◽  
Information Base ◽  
Operational Management ◽  
Information Database ◽  
Main Factor ◽  
Management Accounting System

This article discusses topical issues of management accounting in agriculture in the form of an information database for making management decisions in the context of economic crisis processes. The main factor of the management accounting system is its economic efficiency, that is, the benefits that are used to use the resources of the management accounting system, through the use of quality resources of the used operational management decisions. Rules for choosing management decisions of agricultural organizations.

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (2) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable

scholarly journals EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA

2020 ◽  
Vol 2 (1) ◽  
pp. 21-37
Author(s):  
Edi Jusriadi ◽  
Ario Ario
Keyword(s):  
Data Collection ◽  
Production Planning ◽  
Management Accounting ◽  
System Evaluation ◽  
Accounting System ◽  
Cement Production ◽  
And Performance ◽  
Descriptive Method ◽  
Planning Production ◽  
Management Accounting System

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

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