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Managerial Accounting in the Structure of Accounting Activity of Enterprise
Loboda N. O., Chabaniuk O. М., Sebestyanovych I. S.

Loboda, Nataliia O., Chabaniuk, Odarka М., and Sebestyanovych, Iryna S. (2019) “Managerial Accounting in the Structure of Accounting Activity of Enterprise.” Business Inform 11:265–270.
https://doi.org/10.32983/2222-4459-2019-11-265-270

Section: Accounting and Auditing

UDC 657.4

Abstract:
The article is aimed at characterizing managerial accounting, its role in the management of enterprise, defining the features of managerial accounting and its main elements. The concept of «managerial accounting» and different approaches to its interpretation, the role of managerial accounting in the management of organization are considered. The main differences between financial and managerial accounting are allocated by certain criteria. The main instruments for implementing managerial accounting in accordance with their sphere of application are listed. The concept of «managerial control» as an element of the managerial accounting system is considered and its main features are disclosed. The indicators describing the accuracy of both registration and processing of financial and economic operations of a commercial organization are described. The main structural elements of the managerial accounting system and the functions of this system are defined. Conclusions have been drawn about the objectives of managerial accounting and its role in the organization.

Keywords: managerial accounting, systemic approach, managerial control, managerial decisions, managerial accounting instruments.

Tabl.: 2. Bibl.: 10.

Loboda Nataliia O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Chabaniuk Odarka М. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Control, Analysis and Taxation, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Sebestyanovych Iryna S. – Master, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

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Atamas, P. I. Upravlinskyi oblik [Managerial Accounting]. Kyiv: Tsentr navch. lit., 2009.
Dobrovskyi, V. M., Hnylytska, L. V., and Korshykova, R. S. Upravlinskyi oblik [Managerial Accounting]. Kyiv: KNEU, 2003.
Romaniv, Ye. M., and Loboda, N. O. Bukhhalterskyi oblik (zahalna teoriia) [Accounting (General Theory)]. Lviv: LDFA, 2014.
Ivanov, V. V. “Teoreticheskiye aspekty razrabotki i ispolzovaniya sistem upravlencheskogo ucheta“ [Theoretical Aspects of the Development and use of Management Accounting Systems]. Upravlencheskiy uchet. 2006. http://www.upruchet.ru/articles/2006/1/4294.html
Khorngren, Ch., Foster, Dzh., and Datar, Sh. Upravlencheskiy uchet [Management Accounting]. St. Petersburg: Piter, 2005.
Astrakhantseva, Ye. A. “Krizisy i ekonomicheskaya bezopasnost v uchetno-analiticheskom obespechenii predpriyatiya“ [Crises and Economic Security in the Accounting and Analytical Support of the Enterprise]. SCIENCE AND EDUCATION, 2014. 44-47.
Akolska, O. V., and Bilotserkivskyi, O. V. “Upravlinskyi oblik ta problemy yoho funktsionuvannia v suchasnykh umovakh upravlinnia pidpryiemstvom“ [Management Accounting and Problems of its Functioning in Modern Conditions of Enterprise Management]. Ekonomika ta upravlinnia pidpryiemstvamy mashynobudivnoi haluzi: problemy teorii ta praktyky, no. 3 (2009): 52-61.
Martynenko, Ye. V., and Barannikov, A. A. “Upravlencheskiy uchet: predposylki vozniknoveniya, sushchnost i sovremennaya nauchnaya kontseptsiya“ [Management Accounting: Emergence Preconditions, Essence and Modern Scientific Concept]. Nauchnyy zhurnal Kubanskogo gosudarstvennogo agrarnogo universiteta. 2013. http://ej.kubagro.ru/2013/02/pdf/10.pdf
Kutsyk, P. O., and Chabaniuk, O. M. “Zahalnovyrobnychi vytraty: poriadok formuvannia ta rozpodilu“ [Production Costs: the Order of Formation and Distribution]. Visnyk Lvivskoi komertsiinoi akademii. Seriia ekonomichna, no. 35 (2011): 206-212.

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