BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

An Instrumentarium for Managerial Accounting: Identification and Efficiency
Yevdokymenko V. K., Kuz V. I.

Yevdokymenko, Valeriy K., and Kuz, Vasyl I. (2023) “An Instrumentarium for Managerial Accounting: Identification and Efficiency.” Business Inform 1:123–129.
https://doi.org/10.32983/2222-4459-2023-1-123-129

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 3

Download article (pdf) -

UDC 657.1

Abstract:
The purpose of the article is to study and substantiate approaches to the identification of objects, methods and instruments of managerial accounting based on its importance for the information support of the management system, interrelationships with other information systems and the management models selected for the application. The article substantiates the dominant importance of managerial accounting as a source of relevant information for making atypical, unformalized, uncertain, multipurpose, strategic managerial decisions and decisions which take attention of many criteria. The necessity of taking into account the content of managerial tasks and information requests in the identification of objects and instruments of managerial accounting is proved, which will increase the level of efficiency of the information provision process and the relevance of accounting data. The article determines the need for the inclusion in the managerial accounting subsystem of new objects that characterize the social, ecological and organizational components of economic activity, as well as financial and non-financial information that characterizes the state and development of the external socioeconomic environment, changes in the objects under study in the future. It is proposed to include in the managerial accounting instrumentarium such objects and instruments, the information characteristics of which are of interest to management staff, and their methodological processing is possible in accordance with the principles of building an accounting system and the stages of the accounting process. The problems of non-fulfillment by managerial accounting of the functions assigned to it due to insufficient level of professional qualification of managerial accounting specialists, lack of practice of regulating the relationships between management levels and producers of accounting information, existing organizational, methodological, technical and subject communication barriers are identified.

Keywords: instrumentarium for managerial accounting, information system, information requests, objects of managerial accounting, managerial tasks, managerial accounting.

Fig.: 1. Bibl.: 18.

Yevdokymenko Valeriy K. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Finance, Bukovinian University (2a Ch. Darvina Str., Chernivtsi, 58000, Ukraine)
Email: [email protected]
Kuz Vasyl I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Audit, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubynskoho Str., Chernivtsi, 58012, Ukraine)
Email: [email protected]

List of references in article

Bezverkhnia, Yu. V. “Perspektyvy rozvytku upravlinskoho obliku na vitchyznianykh pidpryiemstvakh“ [Prospects of Development of Management Accounting in Domestic Enterprises]. Pryazovskyi ekonomichnyi visnyk. 2019. http://elar.tsatu.edu.ua/bitstream/123456789/6911/1/стаття%20Безверхня%20Ю.В..pdf
Holovina, D. V., Karpenko, O. V., and Mukoviz, V. S. “Instytutsiinyi pidkhid do rozvytku upravlinskoho obliku“ [Institutional Approach to the Development of Managerial Accounting]. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli, no. 3 (2018): 9-16.
Derii, V. A., and Humenna-Derii, M. V. “Upravlinskyi oblik i analiz biznes-protsesiv u pidpryiemstvi“ [Management Accounting and Analysis of Business Processes in the Enterprise]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu, no. 2 (2018): 12-18. DOI: http://dx.doi.org/10.26642/pbo-2018-2(40)-12-18
Dymchenko, O. V., Khailo, Ya. M., and Rudachenko, O. O. “Zavdannia rozvytku upravlinskoho obliku v tekhnolohii resursozberezhennia“ [The Task of Developing the Managerial Accounting in the Technology of Resource Saving]. Biznes Inform. 2018. https://www.business-inform.net/export_pdf/business-inform-2018-10_0-pages-429_435.pdf
Yershova, N. Yu. “Rozvytok teoretychnykh zasad upravlinskoho obliku v konteksti transformatsii upravlinskykh paradyhm“ [Development of Theoretical Foundations of Strategic Management Accounting in Context of the Transformation of Management Paradigm]. Visnyk ONU imeni I. I. Mechnykova. Seriia «Ekonomika», vol. 22, no. 2 (2017): 156-162.
Karpova, T. P. “Uchet proizvodstva kak nachalnyy etap upravlencheskogo ucheta“ [Production Accounting as the Initial Stage of Management Accounting]. Bukhgalterskiy uchet, no. 20 (2000): 56-57.
Kutsyk, P. O., Bachynskyi, V. I., and Polianska, O. A. Upravlinskyi oblik operatsiinoi diialnosti pidpryiemstv optovoi torhivli [Management Accounting of the Operational Activities of Wholesale Trade Enterprises]. Lviv: Rastr-7, 2015.
Kutsyk, P. O. “Rozvytok upravlinskoho obliku: mizhnarodnyi aspekt i perspektyvy“ [Development of Management Accounting: International Aspect and Perspectives]. Mizhnarodnyi zbirnyk naukovykh prats. 2011. https://eztuir.ztu.edu.ua/bitstream/handle/123456789/4497/23.pdf?sequence=1
Malakhova, A. V., Martynenko, O. V., and Martynenko, A. O. “Problemy i perspektyvy rozvytku upravlinskoho obliku na pidpryiemstvakh“ [Problems and Prospects of the Management Accounting at Enterprises]. Ekonomika i suspilstvo. 2017. https://economyandsociety.in.ua/journals/8_ukr/130.pdf
Nochovna, Yu. O. “Sutnist upravlinskoho obliku: protsesno-funktsionalnyi ta systemnyi pidkhody“ [Essence of the Management Account: Process-Functional and System Approach]. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Seriia «Ekonomichni nauky», vol. 2, no. 18 (2010): 159-166.
“Pohliad kerivnykiv biznesu v Ukraini 2022“ [The View of Business Leaders in Ukraine 2022]. KPMG. https://assets.kpmg/content/dam/kpmg/ua/pdf/2022/11/ukrainian-business-leaders-outlook-2022-ua.pdf
Sabiryanova, L. R. “Metodicheskiye osnovy upravlencheskogo ucheta v organizatsiyakh“ [Methodological Foundations of Management Accounting in Organizations]. Bukhgalterskiy uchet, statistika. 2013. https://ecsn.ru/files/pdf/201312/201312_142.pdf
Turova, L. L., and Kostiunik, O. V. “Problemy vprovadzhennia upravlinskoho obliku v Ukraini“ [Problems of Management Accounting Organization in the Ukrainian Enterprises]. Investytsii: praktyka ta dosvid. 2018. http://www.investplan.com.ua/pdf/5_2018/9.pdf
Fomina, O. V. “Rozvytok funktsii upravlinskoho obliku“ [Development of Management Accounting Functions]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. 2016. https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/10988/1/РОЗВИТОК%20ФУНКЦІЙ%20УПРАВЛІНСЬКОГО%20ОБЛІКУ.pdf
Fomina, O. V. Upravlinskyi oblik u torhivli [Management Image of Trade]. Kyiv: KNTEU, 2016.
Shevchuk, V. R. Stratehichnyi upravlinskyi oblik [Strategic Management Accounting]. Kyiv: Alerta, 2009.
Yaremenko, L. M., and Ponomarenko, Ya. A. “Suchasni tendentsii vprovadzhennia upravlinskoho obliku iz zastosuvanniam mizhnarodnoho dosvidu“ [Modern Trends in the Implementation of Management Accounting with the Use of International Experience]. Visnyk ZhDTU, no. 2 (2019): 144-148. DOI: https://doi.org/10.26642/jen-2019-2(88)-144-148
Mazaraki, A., and Fomina, O. “Tools for management accounting“. Economic Annals-XXI, vol. 159, no. 5-6 (2016): 48-51. DOI: https://doi.org/10.21003/ea.V159-10

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