scholarly journals Innovative Development of Accounting System as Information Support of Company Activity

2018 ◽  
pp. 144-152
Author(s):  
Lesya Kononenko ◽  
Keyword(s):  
Information Support ◽  
Accounting System ◽  
Innovative Development

scholarly journals IMPLEMENTATION OF THE PROVISIONS OF SUSTAINABLE DEVELOPMENT CONCEPT IN TERMS OF RENT THEORY DEVELOPMENT

2018 ◽  
Vol 9 (40) ◽  
pp. 73-86
Author(s):  
Sergii Bardash ◽  
Tetiana Osadcha
Keyword(s):  
Sustainable Development ◽  
Cost Estimation ◽  
Scientific Research ◽  
Theory And Practice ◽  
Information Support ◽  
Accounting System ◽  
The Sustainable Development ◽  
Economic Relations ◽  
Development Concept ◽  
Rent Theory

Research relevance lies in the irreversibility of course choice for embodiment of the sustainable development concept. However, a pluralism of opinions, concerning the implementation of model definition of this concept, as well as the priority tasks for realization of its constituents significantly decelerates the socio-economic development of Ukraine. An inadequate scientific research of the sustainable development problems on a microeconomic level generates the reduction of expected management results and the degree of progressive changes at the level of individual business units. The role and transformation of accounting science, necessary for the implementation of the sustainable development concept, are not fully disclosed. The research purpose and tasks are to determine the accounting component of sustainable development concept on the basis of the rent theory, to outline the directions of rent accounting development under the following factors influence: globalization and transformation of the ownership institution and scientific research activation on this basis, aimed at forming the theoretical and methodological baseline of rent accounting ‘as an additional income. The methodology of the research includes general scientific methods of cognition the necessity and invariant implementation of the sustainable development concept, its constituents allocation and specification; dialectical method for cognition the economic content of rent; a comparative analysis of the definition differences, formed at different stages and forms of realization of economic relations; modeling method for determining the direction and logic of the rent accounting development under the influence of such factors, as globalization and ownership institution transformation. It has been established that realization of sustainable development concept should take place with understanding of the interaction mechanisms of economic, social and environmental components. These generate new ideas about the basic socialization mechanisms and social development of human, external influences on the environment and cost estimation. The interconnection of the constituent of sustainable development concepts and the economic, social and ecological system as a whole is the basis for the theory and practice development of accounting. The accounting information creates preconditions for assessing the achievement and forecasting of further sustainable development of the economy as a separate economic entity, region, country, and the world as a whole. It has been established that the existence of discussion aspects in the treatment of rent and failure to recognize the last object of accounting should be considered as one of the essential factors in accelerating the implementation of the sustainable development concept. Bearing the results of research in mind, the development of a conceptual approach to rent accounting, as an additional entity income, should be based on the recognition the rent as a management object, that requires adequate information support for users’ requests from the accounting system side, based on the systematic development of the theoretical, methodological and organizational-practical regulations of rent accounting. The practical value of research is to formulate a methodological provision of rent accounting, which will further improve an active and passive income distribution of relation participants in the economic sphere.  The obtained scientific results will form the prospects for further research, which will lay in proving the need for the transformation of the property institute in the post-Soviet countries, to determine the models of rent relations between different parties in the field of economic relations, as well as to determine the rent-forming factors of production for the development of the rent assessing methodology.

scholarly journals IDENTIFICATION OF TRANSACTION COST MANAGEMENT FUNCTIONS

2021 ◽  
Vol 1 (49) ◽  
Author(s):  
Sergiy Bardash ◽  
Tatiana Osadcha
Keyword(s):  
Transaction Costs ◽  
Transaction Cost ◽  
Financial Stability ◽  
Cost Management ◽  
Economic Benefits ◽  
Information Support ◽  
Control Analysis ◽  
Accounting System ◽  
Management Process ◽  
Management Functions

The basis of information support in the field of economic relations is an accounting system adequate to modern needs. However, such an accounting system as the basis of information support and accounting as one of the functions of management does not create sufficient prerequisites to ensure the effectiveness of the management process, including transaction cost management. Motivation in the process of managing transaction costs involves the use of moral and material incentives for employees of the entity, namely monetary rewards, recognition of achievements, promotion, providing conditions for the manifestation of creative potential in order to prevent deviant behaviour, the consequences of which are the search for economic benefits from the resources of the business units. In addition, the function of motivation should extend to the business partners of the entity and consider their interests, goals and business reputation. The indicated information should form sufficient grounds for the motivational component of business negotiations and create conditions for obtaining the desired result. Effective transaction cost management is a prerequisite for the competitiveness of products, goods, works, services, and the business unit that produces, sells and aims to ensure a lasting plateau of financial stability. This dependence exists since transaction costs both create conditions for further growth of profits generated by the entity and can reduce it under opportunistic behaviour. Optimization of transaction costs can be achieved not only through their accounting, control, analysis, but also the performance of other management functions, the list of which, as evidenced by the study of recent publications, is not definitively defined. This paper proves that transaction cost management is a mandatory component of the dynamic management process of the entity, which should be harmonized with the overall management process and meet its main goal – to achieve high economic performance

scholarly journals Interrelation of management accounting and internal control systems

2021 ◽  
pp. 176-182
Author(s):  
Vera V. Krainova Krainova
Keyword(s):  
Internal Control ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Model Of Management ◽  
Definition Of ◽  
Control And Management ◽  
The Relationship ◽  
Management Accounting System

The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.

scholarly journals Analysis of innovative development of Russian regions

2020 ◽  
pp. 144-147
Author(s):  
Ш.И. Нигматуллин
Keyword(s):  
Russian Federation ◽  
Innovation Policy ◽  
Innovation Management ◽  
Federal District ◽  
State Regulation ◽  
Information Support ◽  
Scientific Article ◽  
Innovative Development ◽  
Innovation Potential ◽  
The Russian Federation

Важным аспектом в современной политике управления инновационной деятельностью в регионах является система информационного обеспечения и мониторинга исполнения ключевых индикаторов эффективности, характеризующих инновационный потенциал и развитие инновационных процессов в регионах Российской Федерации, на основе которых строятся прогнозные оценки и разрабатываются новые механизмы инновационного развития. Научная статья посвящена анализу инновационного развития на мировом уровне и оценке положения (рейтинговая) России с точки зрения инновационной составляющей. Также представлены результаты рейтинговая эффективности инновационной деятельности в субъектах Российской Федерации и анализ качества инновационных политик регионов, входящих в Приволжский федеральный округ. Автором статьи предложены основные направления и даны рекомендации по повышению инновационного развития на региональном уровне и трансформации системы государственного регулирования инновационной политики в аспекте систематизации ключевых индикаторов эффективности инновационной деятельности и инновационной активности предприятий и компаний регионов и на их основе прогнозирования инновационного развития, а также организации системы мониторинга исполнения инновационной политики в регионах. An important aspect in the modern policy of innovation management in the regions is the system of information support and monitoring of the implementation of key performance indicators characterizing the innovation potential and development of innovation processes in the regions of the Russian Federation, on the basis of which predictive estimates are built and new mechanisms of innovative development are developed. The scientific article is devoted to the analysis of innovative development at the world level and the assessment of the position (rating) of Russia in terms of the innovation component. Also presented are the results of the rating efficiency of innovation in the constituent entities of the Russian Federation and the analysis of the quality of innovation policies of the regions included in the Volga Federal District. The author of the article proposes the main directions and gives recommendations for increasing innovative development at the regional level and transforming the system of state regulation of innovation policy in the aspect of systematizing key indicators of the effectiveness of innovation and innovative activity of enterprises and companies in the regions and, on their basis, predicting innovative development, as well as organizing a monitoring system implementation of innovation policy in the regions.

scholarly journals LEGISLATIVE REGULATION OF ORGANIC PRODUCTION ACCOUNTING IN UKRAINE

2021 ◽  
pp. 212-224
Author(s):  
Liudmyla MARKEVICH
Keyword(s):  
Legal Regulation ◽  
Organic Production ◽  
Agricultural Products ◽  
Information Support ◽  
Accurate Information ◽  
Accounting System ◽  
Active Growth ◽  
Accounting Data ◽  
Agricultural Enterprises ◽  
Standard Documentation

The article examines the opinions of scientists on topical issues of accounting for organic production. The current state of the world consumer market of eco-products is revealed, the active growth of consumer demand for organic products is noted. The legal regulation of organic production is studied, and different views of scientists on the directions of improvement of the current legislation in Ukraine are revealed. The consolidation of the content of the so-called «organic» is presented at the legislative level. The organization of primary accounting of economic operations related to organic farming on domestic agricultural enterprises is studied. The necessity of development of standard forms of documents and Methodical recommendations on the organization of accounting in the conditions of organic production in Ukraine is considered. The main branches of organic production in Ukraine are studied. Peculiarities and shortcomings in the formation of accounting policy at «organic enterprises» are presented. The list of standard documentation of «organic enterprises» on the account of production of organic crop products is considered. The imperfection of the regulatory framework and the lack of proper information support, as well as their impact on the work of «organic enterprises». The need to reflect in the indicators of financial statements accounting data on the costs of organic production and the availability and movement of organic agricultural products has been confirmed. According to the results of the study, the need to develop methodological tools for accounting for organic production was determined. With the development of organic production, the accounting system should be properly organized, which will help provide users with timely and accurate information on the production, storage and sale of organic agricultural products.

scholarly journals Historical aspects of the origin of strategic management accounting

2021 ◽  
pp. 13-19
Author(s):  
V.P. Gryn
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Future Orientation ◽  
Organizational Capabilities ◽  
Information Support ◽  
Accounting System ◽  
Internal Resources ◽  
Accounting Practice ◽  
Strategic Management Accounting ◽  
Characteristic Features

The necessity of the analysis of historical features of formation of the strategic management accounting has been grounded. The peculiarities of the crisis in management accounting in the 1980s have been determined. The requirements to the management accounting system in terms of strategic cost management have been identified. A significant increase in attention to the problems of development of strategic management accounting (demarcation with classical management accounting, separation of methods, empirical research of accounting practice) since the 2000s has been established. The lack of a unified interpretation of the concept of «strategic management accounting» among Ukrainian and foreign scientists has been identified. Characteristic features of strategic management accounting have been determined (development of management accounting with strategic orientation; external orientation (outward-oriented); future orientation (perspective orientation); application of both financial and non-financial typologies of measurement in focus on internal resources and organizational capabilities). The main purpose of strategic management accounting as the creation of information support to achieve competitive advantages and improve the performance of the enterprise has been grounded.

scholarly journals Organizational and methodological aspects of differentiation of functional loading in the «accounting coordinate system»

2020 ◽  
pp. 158-170
Author(s):  
Oksana Kundrya-Vysotska
Keyword(s):  
Strategic Management ◽  
Coordinate System ◽  
Information Support ◽  
Accounting System ◽  
Management Information ◽  
Modern Development ◽  
Wide Range ◽  
Analytical System ◽  
Functional Loading ◽  
Information Requests

Introduction. The modern development of the accounting system on an integrative basis proves and states the necessity of combining accounting and analytical tools into a solid information space in order to create favorable conditions for the formation of the required management decisions. Such processes require constant theoretical comprehension, and new methodological tools require a systematic justification for their «intended use» in the accounting and analytical system. The above points to the relevance of the chosen topic, which has determined the directions of the research and requires in-depth scientific research of both methodological and pragmatic components in the context of methodological and organizational approaches. The purpose of the study is to specify and expose the range of organizational and methodological tools in the modern accounting system that most objectively represent its newest format both in the context of providing information requests and in terms of uploading specialists in the «accounting coordinate system». Methods. In the process of exploring the division of functions between the components of the accounting and analytical system and the functional responsibilities between accounting staff in the context of performing a wide range of current and strategic management tasks, we used common scientific methodical techniques, in particular, inductions and deductions. Logical and semantic analysis – to clarify and streamline the justification for positioning modern accounting in the management information support system; grouping and classification – to justify the extension of methodological principles and systematization of classification features of accounting functions. The scientific base of the research was the scientific works of domestic and foreign scientists on expanding the functional loading of the accounting and analytical system, materials of international scientific-practical conferences, the results of personal experience and observations. Results. In the «newest» accounting metatheory, the problem of systematizing both methodological and organizational approaches in the modern accounting and analytical system is important. At present, the level of management within the accounting and analytical system requires a separation of functions between its components and functional responsibilities among accounting staff in the context of performing a wide range of current and strategic management tasks. Accordingly, there is a clear dynamic to the growing range of tasks and requirements for the profession of accountant. Because accounting is closely intertwined with management in a single accounting and analytical system, some experts consider accounting as information support for management, others – only as its component. It is precisely because of the existence of different relationships between the accounting system and management that there are problems regarding the distribution of functional responsibilities and the representation of the results of processing information arrays. As a result, managers do not have the ability to build a single business development concept, combining accounting and management. The article substantiates the need to adjust and supplement information cycle functions in the accounting system in terms of deepening the links between accounting function and other functions of the management cycle, since the modern development of the accounting system on an integrative basis proves and establishes the need for a combination of solid information tools. The article analyzes conservative approaches to the functional loading of specialists in the accounting coordinate system and their negative impact on the expected result. It expands the range of organizational and methodological tools in the modern accounting system that most objectively represent its newest format both in the context of providing information requests and in terms of professional downloads in the «accounting coordinate system». The article analyzes the tendencies of influence of transformation and integration socio-economic processes on breaking stereotypes in accounting, which exacerbated the problem of clear delineation, differentiation of functional load in the accounting system, and, accordingly, the role of the accounting specialist in management information support. Prospects. It is advisable to carry out further scientific research towards the discovery of organizational and methodological tools in the modern accounting system, which most objectively represent its newest format. The differentiation of functional loading in the accounting and analytical system should be investigated by two hierarchical levels: the first level - the solution of system-specific tasks, the second – the level of technological functions, which should have a clear content, implementation procedure and structure that completes the organizational separation of qualification units. Such an approach will allow to form an ideal design that provides information support for optimal management decisions and allows to evaluate the information potential of the accounting and analytical system in general and for a particular enterprise.

scholarly journals Methodological Aspects of the Accounting System in the Russian Federation and China

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Lyudmila Tarasova ◽  
Irina Nikonova
Keyword(s):  
Russian Federation ◽  
State Regulation ◽  
Regulatory Control ◽  
Information Support ◽  
Modern World ◽  
Private Enterprises ◽  
Accounting System ◽  
Accounting Systems ◽  
State Of The Economy ◽  
The Russian Federation

In the modern world, numerous accounting systems operate in different countries. Accounting performs one of the most important functions — the management of the organization and is the basis of information support in general, as well as a means of communication at the international level. At the same time, there are many differences in the accounting systems of different countries, in the principles of their functioning and in regulatory control. The accounting systems of Russia and China are determined by the historical features of their development, are based on national traditions, and depend on the state of the economy. There is one feature in common between the Russian Federation and China, namely state regulation. China began to introduce market mechanisms into the economy earlier than Russia, and, accordingly, to develop accounting for the new accounting objects that appeared. Accounting in China is also determined by the ratio of public and private ownership organizations. The main share is comprised of private enterprises, including those with a large share of foreign capital, which leads to the tendency to apply IFRS. An important feature of accounting in the PRC is the ability to develop rules for accounting for individual transactions at the regional level and inform the Ministry of Finance of the PRC about this. Accounts in the Russian Federation are kept according to the same rules. Chinese private enterprises are free to choose the currency and the language of accounting, unlike Russian ones. Accounting is influenced by the specifics of taxation. The Trans-Baikal Territory borders with China, which leads to mutual investments. Knowledge of the specifics of regulatory control, similarities and differences in the principles of building accounting systems will contribute to the development of joint projects.

scholarly journals Accounting policy and its role in the formation of information support of innovation activity management

2021 ◽  
pp. 166-173
Author(s):  
Oksana Palchuk ◽  
Oleksandr Gai
Keyword(s):  
Financial Reporting ◽  
Information Resources ◽  
Innovative Activity ◽  
Information Support ◽  
Innovation Activity ◽  
Structural Method ◽  
Accounting System ◽  
Support For Innovation ◽  
Activity Management ◽  
Accounting Policy

Purpose. Research of features of innovative activity and its accounting reflection; determining their impact on the formation of accounting policies in order to build an effective accounting and information system of innovative activity management of the enterprise. Methodology of research. Realization of the purpose was carried out by means of the epistemological method which gave the chance to specify the essence of accounting policy on various directions of the innovation process; system-structural method, which allowed to classify the objects of innovation activity and its accounting. General scientific methods (induction, deduction, analysis, synthesis, abstraction, generalization) were used to develop the concept of accounting and information support for innovation activity management. Findings. It is established that the special complexity and diversity of innovation is the reason for the existence of diversity and determines the relevance of accounting policies in the formation of information support for innovation activity management. The main stages of the procedure of formation of accounting and information support of innovation activity management are proposed and the role of accounting policy, in this case, is clarified. Based on the analysis of the peculiarities of innovation, the requirements for the accounting system are formed, which should be taken into account when forming the accounting policy in order to form the information resource of innovation activity. Originality. The place of accounting policy in the process of formation of information resources of innovation activity is substantiated. The content, stages, and features of the formation of accounting policy taking into account the specifics of innovation activity are described. A distinctive feature of the proposed approach is the construction of accounting and information support for innovation activity management, taking into account the classification of objects of innovation in three areas: financing of innovation; creation (acquisition) of an innovative product; commercialization of innovation activity results. This approach will help streamline accounting methods and improve reporting transparency. Practical value. Determining the features of accounting support and accounting policy of innovation allows forming models of accounting reflection of innovation processes in accounting accounts, to determine algorithms for forming financial reporting indicators, and methods of internal accounting for their use in innovation management, taking into account industry specifics, business specifics and innovation activities of specific enterprises. Key words: innovation activity, objects of innovation activity, information support, information resources, objects of accounting of innovation activity, accounting policy.

scholarly journals Business Analysis and Audit of Foreign Economic Activity of the Enterprise

2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Кarina Nazarova ◽  
Olga Zaremba ◽  
Mariia Nezhyva ◽  
Volodymyr Hordopolov ◽  
Viktor Harbar ◽  
...  
Keyword(s):  
Economic Activity ◽  
External Environment ◽  
Information Support ◽  
Management Tool ◽  
Accounting System ◽  
Investment Climate ◽  
Foreign Investments ◽  
Business Analysis ◽  
Methodological Principles ◽  
Information Requests

Based on the substantiation of the necessity of changes in the management system of the enterprise in order to increase Ukraine's level in international economic ratings, a comprehensive model of the transformation of theoretical and methodological principles of accounting, analysis and audit in the management of foreign economic activity was developed. An approach to the formation of the accounting, analysis and audit principles of the enterprise's foreign economic activity, which takes into account the differentiation of decisions made in the system of management of foreign economic activity, it allows using the environment of the business entity to improve the efficiency of the implementation of foreign economic transactions. The basis of the theoretical and methodological principles of audit in the part of the suggested model of the transformation of the accounting system of transactions of foreign economic activity, which consists of tasks, elements of the method and objects of accounting, which form different processes of the types of foreign economic transactions, and provides increasing of the reliability of accounting information support, as it takes into account the influence of the internal and external environment of the enterprise. The methodical principles of the audit of export and import transactions of enterprises in the part of suggestions for improvement of documentary support, formation of the value of imported goods and reflection on the analytical accounting accounts of export-import transactions with goods, which increases the efficiency and reliability of the formation of responses to information requests of the system of management of foreign economic activity, was developed. The directions of improvement of the organizational and methodical provisions of audit for foreign economic activity of enterprises are grounded, taking into account changes in the tendencies of development of foreign economic activity at the micro and macro levels. The peculiarities of application of internal and external methods of management of currency risks in the system of enterprise accounting as an effective management tool were disclosed. It is reflected as the influence of the external environment in the accounting system and forms information support for users who make decisions on planning and development of foreign economic activity of the enterprise. The stages of obtaining foreign investments in accounting were substantiated, which promotes the modification of the methodological support of audit of foreign investments as the basis for the formation and improvement of the investment climate.

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