INFORMATION SUPPORT OF THE FORMATION OF THE BUSINESS MODEL IN THE MANAGEMENT ACCOUNTING SYSTEM

2016 ◽  
pp. 35-46
Author(s):  
E. Kostyukova ◽  
A.N. Bobryshev
Keyword(s):  
Business Model ◽  
Management Accounting ◽  
Information Support ◽  
Accounting System ◽  
Management Accounting System

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 Development of Management Accounting of Stocks in Information Support of Innovative Activity

2020 ◽  
pp. 273-283
Author(s):  
Olha Roieva ◽  
Keyword(s):  
Inventory Management ◽  
Information Needs ◽  
Management Accounting ◽  
Innovative Activity ◽  
Information Support ◽  
Production Cycle ◽  
Accounting System ◽  
Accounting Data ◽  
Management Reporting ◽  
Management Accounting System

The article is devoted to the research of organizational and methodical bases of construction of the administrative account of stocks and definition of its role in information maintenance of innovative activity. Based on the study and systematization of scientific literature and regulations, it is established that management accounting is a system of collecting, analyzing, summarizing and presenting information about the activities of the enterprise and its structural units to management staff to ensure effective enterprise management, adoption of correct and reasonable current, strategic and tactical decisions, as well as planning for further development of the enterprise. It is substantiated that inventory management in information support of innovation is aimed at meeting the needs of users of management reporting in objective planning, actual and forecast information about inventories to ensure the ability to make informed management decisions in the process of innovation. The concept of inventory management developed by the author in the innovation management system defines the purpose and main tasks of such accounting, includes the relevant elements, principles and methods of inventory management, which together forms the organizational and methodological foundations of inventory management. The expediency of forming an information array of data of the management accounting system and its further use for compiling management reporting on the basis of data accumulated by the accounting system is proved. The scheme of organization of inventory management based on the transformation of accounting data is given. Approaches to the classification of stocks in the management accounting system are highlighted, which substantiate the expediency of allocating the following classification groups of stocks: according to the place of stocks in the production cycle; depending on the nomenclature of stocks; in accordance with the centers of responsibility identified at the enterprise; depending on the role that specific stocks play in the process of innovation; by cost centers. Approaches to the construction of analytical accounts of inventory accounting of different levels of detail, which is aimed at ensuring the information needs of management in the process of conducting innovative activities at the enterprise re substantiated.

scholarly journals Eco-oriented management accounting system as a tool for sustainable functioning of an economic entity

2021 ◽  
Vol 291 ◽  
pp. 07013
Author(s):  
Natalia Varaksa ◽  
Maria Alimova ◽  
Sergey Alimov
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Environmental Safety ◽  
Information Support ◽  
Accounting System ◽  
Economic Entity ◽  
Environmental Management Accounting ◽  
Global Nature ◽  
And Control ◽  
Management Accounting System

Modern challenges of a global nature, as well as dependence on environmental impacts, dictate the need to determine environmental costs for economic entities, as well as account, analyze and control them. In this regard, the system of environmental management accounting is one of the tools that ensure the sustainable functioning of the enterprise. The article examines the categorical apparatus of an eco-oriented management accounting system in order to study the presented topic. The paper propose a system of information support for environmental management accounting for the purpose of improving environmental safety and leveling existing environmental risks. The main objects of environmental management accounting are identified and the reflection of payments in the environmental sphere on a separate account with the necessary level of detail for the effective functioning of the system is justified. The paper also formulates problems for further research of the environmental management accounting system using advanced achievements and practices in the world scientific arena.

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 METHODOLOGICAL PRINCIPLES OF EVALUATION OF THE MANAGEMENT ACCOUNTING SYSTEM AT MILK PROCESSING ENTERPRISES

2020 ◽  
pp. 126-138
Author(s):  
Olena Moshkovska
Keyword(s):  
Evaluation System ◽  
Management Accounting ◽  
Survey Methods ◽  
Internal Audit ◽  
Information Support ◽  
Accounting System ◽  
Graphic Modeling ◽  
Model Of Management ◽  
Methodological Principles ◽  
Management Accounting System

Introduction. The experience of development of the domestic management system at many dairy enterprises in the last decade has shown that even with an economically substantiated management structure, the desired results cannot be achieved. One of the main reasons for this situation is the lack of a system for evaluating management accounting in the enterprise and the lack of objective methods that ensure the relative reliability of this assessment. Thus, the article defines the methodological principles of evaluating the management accounting system at dairy enterprises. Methods. Both general scientific (analysis, deduction, induction, generalization, classification) and special research methods (methods of expert survey, methods of mathematical statistics, graphic modeling) are used in the process of working on the article. Results. The author of the article developed a multidimensional model of management accounting system evaluation, which provides an opportunity to find out the opinions of staff and managers of dairy enterprises on a single object of evaluation - management accounting, using a special mathematical apparatus to identify the most problematic issues affecting the quality of management accounting. way structured this system and highlighting certain elements in it, using a list of issues of interest to the researcher. Discussion. The implementation of the proposed recommendations allows at a new level of information support to determine the state of management accounting at dairy enterprises, to determine the list of real problems, "weaknesses" of this accounting system. Prospects for further research are related to determining the possibilities of applying the proposed method of evaluating the management accounting system at dairy enterprises on the basis of constant monitoring of the system, creating a methodology for its internal audit. Keywords: management accounting, evaluation, system, dairy enterprises, parameters, rating.

scholarly journals TRANSFORMATION OF MANAGEMENT ACCOUNTING RESULTS TO NON-FINANCIAL AND FINANCIAL INFORMATION IN GEOLOGICAL EXPLORATION

2020 ◽  
Vol 14 (4) ◽  
pp. 100-106
Author(s):  
Aminat Ibragimova
Keyword(s):  
Financial Reporting ◽  
Management Accounting ◽  
Financial Economic ◽  
Financial Information ◽  
Information Support ◽  
Accounting System ◽  
Geological Exploration ◽  
Global Challenge ◽  
Economic Nature ◽  
Management Accounting System

The article is devoted to the problems of transformation of the management accounting system and the information included in geological exploration, which involves the modernization of the management accounting system in the industry, which can provide internal and external users with financial and non-financial information, the introduction of non-financial reporting forms in practice, the modification of existing methods and applied technologies, convergence financial, economic and technological aspects in the course of standardization of accounting and reporting, as well as the development of a methodological mechanism that allows for effective management accounting in the framework of geological exploration. The author examined the Russian accounting practice which showed that management information support is carried out within the framework of financial accounting, which creates confusion in reporting. Information is often duplicated, causing errors in reporting indicators, on the basis of which incorrect management decisions are made. Currently, Russian accounting and reporting are developing in parallel with the economic realities of the state. Inconsistency with the nature of transformations and the level of development of the economic mechanism may lead to a decrease in the qualitative characteristics of the accounting information generated in the economy. A study of the evolution of the development of domestic accounting and reporting has led to the conclusion that interested users are interested not only in financial performance indicators, but also non-financial indicators that disclose economic, social and environmental aspects of the activity. The latter can be defined as a global challenge of an economic nature, which especially concerns the extractive industries, and, accordingly, geological activity in the search for deposits.

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

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