BUSINESS INFORM №11-2016

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Section: Management and Marketing
UDC 657.013
Rozheliuk V. M., Denchuk P. N.
The Historical Background of the Genesis of Management Accounting and its Essence in Ukraine (p. 331 - 339)
The article is aimed at researching the pivotal historical background of emergence of managerial accounting, identification of the existing approaches to delineate the stages of its development both in the international practice and in Ukraine, as well as their comparison. The influence of the historical background of development of management accounting on the effectiveness of activities of economic entities has been analyzed, also the stages of its genesis have been substantiated. Problems of formation of the full-fledged, effective system of management accounting in the Ukrainian enterprises have been considered. The basic prerequisites of development of management accounting in both the global and Ukrainian practice have been determined. Prospects for further researches in this direction are in the plane of activation of the spread of application of managerial accounting, since its essential contents, methods and instrumentarium, after the substantiated resolving issues of organizational nature, will contribute to productive efficiency.
Keywords: accounting, management, managerial accounting, productive process, accounting system, methodology of accounting
Tabl.: 2. Bibl.: 10.

Rozheliuk Viktoriia M. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of accounting in the public sector and the services sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]
Denchuk Pavlo N. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting in the Industrial Sector, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Rozheliuk, Viktoriia M., and Denchuk, Pavlo N. (2016) “The Historical Background of the Genesis of Management Accounting and its Essence in Ukraine.” Business Inform 11:331–339.

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