BUSINESS INFORM №4-2016

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

31

Section: Accounting and Auditing
UDC 657
Koroliuk N. M., Lozynskyi D. L.
The Role of Organization and Informational Provision of Managerial Accounting at Enterprise: Realities and Prospects (p. 201 - 205)
The article is aimed at identifying the role of organization of managerial accounting in the current conditions, as well as defining requirements for informational management, directed towards the effective managerial decisions. The article considers the essence and meaning of managerial accounting, international experience of its establishment, problems of its organization in the enterprises of different industry sectors in Ukraine. On the basis of researches, a number of directions, contributing to improvement of the organizational-methodical provision of managerial accounting has been proposed, in particular: 1) distinction between the financial and the managerial accounting; 2) improvement of methodical instrumentarium of managerial accounting and development of managerial analysis; 3) accounting the specificity of activity of both the enterprises and the industry sector; 4) integration of managerial accounting in one strategic management system; 5) selecting an accountant-analyst with consideration of his status, training of related specialists by educational institutions.
Keywords: managerial accounting, organization of managerial accounting, informational provision, strategic management
Tabl.: 1. Bibl.: 12.

Koroliuk Natalia M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubynskoho Str., Chernivtsi, 58012, Ukraine)
Email: [email protected]
Lozynskyi Dmytro L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Zhytomyr Polytechnic State University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 5

Download article (pdf) -

Reference to this article:
Koroliuk, Natalia M., and Lozynskyi, Dmytro L. (2016) “The Role of Organization and Informational Provision of Managerial Accounting at Enterprise: Realities and Prospects.” Business Inform 4:201–205.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster