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.

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 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.

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.

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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