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The Modern Tendencies in the Development of Cost Accounting
Fomina O. V.

Fomina, Olena V. (2019) “The Modern Tendencies in the Development of Cost Accounting.” Business Inform 2:277–282.
https://doi.org/10.32983/2222-4459-2019-2-277-282

Section: Accounting and Auditing

UDC 657.471

Abstract:
The article is aimed at substantiating the modern tendencies in the cost accounting and identifying further directions of its development on the basis of analysis of innovative accounting systems in management of enterprise’s expenses. Problems and tasks regarding the cost accounting are illuminated, possible ways of their solution are suggested. An analysis of innovative systems of accounting in management of enterprise’s expenses is carried out. Tendencies in accounting are researched on the basis of use of the theoretical-methodological instrumentarium of the institutional economic theory. It is determined that management of enterprise cost accounting should be a continuous, operational process of generating the costs-related information using the instruments and methods that are driven by enterprise goals together with the opportunities for their application, which will help to make informed managerial decisions for rational use of limited resources and to achieve high economic result of enterprise. The innovations in cost accounting are systematized and further directions of its development are substantiated.

Keywords: cost accounting, transaction costs, institutional theory, corporate expences, innovative instruments of cost accounting.

Fig.: 1. Bibl.: 9.

Fomina Olena V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting and Taxation, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

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“Management accounting tool s for today and tomorrow“. CIMA. 2009. www.cimaglobal.com/ma
Pushkar, M. S. Idealna systema obliku: kontseptsiia, arkhitektura, informatsiia [Ideal accounting system: concept, architecture, information]. Ternopil: Ekonomichna dumka, 2011.
Voronova, Ye. Yu. “Formy i sposoby institutsionalizatsii upravlencheskogo ucheta v Rossii“ [Forms and methods of institutionalization of management accounting in Russia]. Vestnik MGIMO. 2012. http://cyberleninka.ru/article/n/formy-i-sposobyinstitutsionalizatsii-upravlencheskogo-ucheta-v-rossii
Matthews, R. C. O. “The Economics of Institutions and the Sources of Growth“. Economic Journal, vol. 96, no. 384 (1986): 903-918.
Eggertsson, T. Ekonomicheskoye povedeniye i instituty [Economic behavior and institutions]. Moscow: Delo, 2001.
Haidutskyi, P. I., and Zhuk, V. M. “Oblik transaktsiinykh vytrat - vahomyi faktor konkurentospromozhnosti v suchasnii ekonomitsi“ [Accounting transaction costs - a significant factor of competitiveness in the modern economy]. Oblik i finansy APK, no. 3 (2012): 9-19.
Kudinov, E. O. “Mekhanizm modeliuvannia upravlinnia vytratamy torhovelnoho pidpryiemstva“ [The mechanism of modeling the management costs of a trading company]. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli, no. 5 (2013): 108-112.

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