scholarly journals MANAGEMENT ACCOUNTING AS A TOOL TO ENHANCE THE INFORMATION BASE FOR MAKING MANAGEMENT DECISIONS AT THE ENTERPRISE

2019 ◽  
Vol 1 (323) ◽  
pp. 239-246
Author(s):  
R.K Turysbekova ◽  
◽  
G.B Konysbaeva ◽  
Dyrka Stefan ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
Management Decisions ◽  
Information Base

scholarly journals CURRENT PROBLEMS IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN TEMPORARY STORAGE WAREHOUSES (TSW)

2021 ◽  
Vol 81 (2) ◽  
pp. 16-24
Author(s):  
A.K. Yerzhanov ◽  
◽  
K.T. Taigashinova ◽  
Keyword(s):  
Management Accounting ◽  
Competitive Advantages ◽  
Management Decisions ◽  
Logistics System ◽  
Information Base ◽  
Temporary Storage ◽  
Operational Management ◽  
The Cost

The priority tasks for improving the system of accounting and information base, analytical service for making optimal operational management decisions in increasing the competitive advantages and profitability of temporary storage warehouses (TSW) services in the logistics system are identified. The authors note that for each warehouse that has its own purpose, there is a methodology for accounting for the cost of storing goods (except for the service of ser-vices) and a mechanism for calculating the total of services performed by each warehouse is nec-essary. Accounting and distribution of overhead costs in transport has its own characteristics. For many years of development of the management accounting methodology, a number of meth-ods for solving the problems of overhead distribution have been developed.

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.

Managerial accounting and analysis in the modern control concepts: problems and limitations

2014 ◽  
Vol 2 (5) ◽  
pp. 251-260
Author(s):  
Ольга Гордеева ◽  
Olga Gordeeva ◽  
Татьяна Серебрякова ◽  
Tatyana Serebryakova
Keyword(s):  
Strategic Management ◽  
Performance Indicators ◽  
Management Accounting ◽  
Key Performance Indicators ◽  
Management Model ◽  
Managerial Accounting ◽  
Management Decisions ◽  
Organization And Management ◽  
Control And Management ◽  
Modern Control

The authors consider the topical issues of modern strategic management and describe modern models of strategic management. Value-oriented management model, which aims to achieve the maximum possible value of the organization, examined in detail. The authors note the need for management accounting to collect information on key performance indicators, which show the change of the values of the organization and management analysis for the control and management decisions.

scholarly journals Operational accounting and control: information base for timely management decisions

2015 ◽  
Vol 1 (6(21)) ◽  
pp. 66
Author(s):  
Тамара Сергіївна Шаровська ◽  
Ольга Миколаївна Старенька
Keyword(s):  
Management Decisions ◽  
Information Base ◽  
Control Information ◽  
And Control

scholarly journals Formation of information support for the development of freight transportation of JSC “Ukrzaliznytsya”

2021 ◽  
Vol 2021 (2) ◽  
pp. 9-20
Author(s):  
Zoryana Dvulit ◽  
◽  
Nadia Seliuchenko ◽  
Keyword(s):  
Negative Impact ◽  
Methodological Approach ◽  
Freight Transportation ◽  
Information Support ◽  
Management Decisions ◽  
Information Base ◽  
Temporal Comparison ◽  
Freight Traffic ◽  
Transportation Development ◽  
Static Systems

A methodical approach to the formation of indicators of the information base of management decisions on the development of freight JSC “Ukrzaliznytsia”, which consists in calculating the taxonomy of the level of development of freight by substantiating systems and its elements: eighteen static systems, elements of which are six regional railways; seven dynamic systems – regional branches and in general JSC “Ukrzaliznytsia”. A spatial and temporal comparison of the development of freight transportation of selected systems is carried out. The taxonomy index is calculated on the basis of five indicators of freight traffic for the period 2002-2019. The analysis of static systems made it possible to identify the uneven development of freight transportation of regional branches of JSC “Ukrzaliznytsia” for the studied 18 years. The temporal comparison of the levels of development of freight traffic by each railway in particular also showed their instability. Fluctuations are observed in the last three years of the study period. In 2018, JSC “Ukrzaliznytsia” demonstrated the lowest level of freight transportation development for the entire analyzed year 2002-2019. It was established that both external and internal factors caused the negative impact on rail transportation, in particular: the economic crisis of 2014-2015; military action in eastern Ukraine; ineffective management at different levels of government. The introduction of quarantine measures due to the COVID-19 pandemic caused unprofitable and deteriorating financial and economic performance of JSC Ukrzaliznytsia, and its six regional branches in 2020, in particular, revenues from freight transportation decreased by 10.3% compared to 2019, and net loss amounted to UAH 11.9 billion. Implementing the anti-crisis plan by the management of JSC Ukrzaliznytsia and the improvement of operational work in the freight segment has yielded some positive results. However, for the effective planning and management decisions in the field of freight transportation an important component is the proper formation of an information base. The proposed methodological approach will serve as an effective tool not only in the management of the freight segment of individual regional branches or enterprises in particular, but also the economic development of JSC “Ukrzaliznytsia” in general and can be used by other large companies.

scholarly journals Assessment of the effectiveness of the management of agricultural organizations in management accounting

2020 ◽  
Vol 9 (28) ◽  
pp. 260-271 ◽  
Author(s):  
Gamlet Y. Ostaev ◽  
Sergey N. Suetin ◽  
Olga Yu. Frantsisko ◽  
Elena V. Alexandrova
Keyword(s):  
Performance Management ◽  
Agricultural Production ◽  
Management Accounting ◽  
Comprehensive Assessment ◽  
Information Support ◽  
Management Decisions ◽  
Managerial Decision ◽  
Agricultural Organizations ◽  
Analytical Approaches ◽  
Agricultural Organization

The dynamic development of the agrarian sector of the Russian economy in recent years makes specific demands on agricultural organizations that require a quick response and decision-making based on strategic analytical approaches. Agricultural organizations can achieve the goals previously set during business planning, using reliable information support, tools for analytical actions and competent management decisions. Any managerial decision made in agriculture should be based on timely information analyzed, taking into account cost-effectiveness, practicality, profitability and efficiency. However, it is necessary to evaluate this business in the long term, taking into account the effectiveness of the management of the agricultural organization, for the development of the agricultural organization. In management accounting of agricultural production, the problem of a comprehensive assessment of the effectiveness of the management of an organization (business) is not given attention, and the importance of evaluating a business is also underestimated. The subject of the study is the improvement of management accounting in terms of a comprehensive assessment of the effectiveness of the management of agricultural organizations, based on available accounting documents for external and internal users. The main objective was determined in accordance with the stated goal: to develop recommendations for improving the methodology of management accounting, to assess the effectiveness of management of agricultural organizations. Performance management is an important financial and economic indicator of agricultural production. In this paper, various aspects of management accounting and analysis of the effectiveness of the management of agricultural production are analyzed. It is concluded that the proposed activities will be understood not only by internal users, but also external ones with the help of the developed methodology and management decisions on public documents.

scholarly journals Theoretical framework of accounting and analysis for value-based management

2021 ◽  
Vol 94 ◽  
pp. 01034
Author(s):  
Tatyana Serebryakova ◽  
Olga Gordeeva ◽  
Olga Kurtaeva ◽  
Alexander Anisimov
Keyword(s):  
Cost Management ◽  
Management Accounting ◽  
Evaluation Research ◽  
Senior Management ◽  
Financial Indicators ◽  
Information Base ◽  
Value Based Management ◽  
Enterprise Organization ◽  
Effective Development ◽  
Enterprise Activity

The concept of value-based management is one of the newest cost management technologies of an enterprise. Purpose of this paper: to justify that value-based management accounting and analysis will allow creating an information base for understanding the result of an enterprise activity from the standpoint of the actual value growth. Results: using the methods of analysis, the authors defined the concepts of value-based management accounting and analysis, and revealed their advantages as compared with the financial indicators of an enterprise organization for performance evaluation. Research applications: senior management and company managers can use the results achieved in this study for the effective development of an enterprise.

scholarly journals An Enhanced Video Assisted Health Education System

2021 ◽  
Vol 12 (11) ◽  
pp. 693-696
Author(s):  
Djumanova Aijan Baxtiyarovna, Et. al.
Keyword(s):  
Health Education ◽  
Education System ◽  
Management Accounting ◽  
Management Decisions ◽  
Logistics Systems ◽  
Video Assisted ◽  
Domestic Practice ◽  
Economic Nature ◽  
Theoretical Foundations

The article deals with the problem of implementing management accounting in the domestic practice of logistics systems. Which is of paramount importance due to the need for in-depth research of the economic nature, essence and content of management accounting, its fundamental theoretical foundations, for making informed management decisions.

scholarly journals Influence of Company Size on Accounting Information for Decision-Making of Management

2019 ◽  
Vol 65 (2) ◽  
pp. 11-20 ◽  
Author(s):  
Tatjana Horvat ◽  
Jožica Mojzer
Keyword(s):  
Decision Making ◽  
Contingency Table ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Team ◽  
Company Size ◽  
Management Decisions ◽  
Chi Square ◽  
Chi Square Test ◽  
A Company

AbstractThe aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was standardized and implemented online. Two hypothesis were tested with a chi-square test and contingency table. In this study of Slovenian large and medium companies, we want to find out whether the size of the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between organizing a specific controlling department and the size of a company, and that large companies have more often organized a special controlling service than medium-sized enterprises. We also discovered the accounting officer’s membership in a company’s management team is not related to the size of a company. The results of the research could be used in controlling in medium-sized companies, where we suggest that management accounting in these companies is part of management decisions.

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