Integration of management accounting into the information support system of the enterprise
Title: |
Integration of management accounting into the information support system of the enterprise |
Authors: |
Bilous, Olga |
Affiliation: |
Ternopil Ivan Pul'uj National Technical University, 56 Ruska str., 46001 Ternopil, Ukraine |
Bibliographic description (International): |
Bilous, O., Chaban, N., Gabura, Z., & Semenyuk, O. (2021) Intehratsiia upravlinskoho obliku v systemu informatsiinoho zabezpechennia pidpryiemstva [Integration of management accounting into the information support system of the enterprise]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 120-127. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21bosizp.pdf |
Journal/Collection: |
Scientific Journal "Socio-Economic Problems and the State" |
Issue: |
2(25) |
Issue Date: |
Nov-2021 |
Submitted date:
|
Oct-2021 |
Date of entry: |
25-Jul-2022 |
Publisher: |
Ternopil Ivan Puluj National Technical University |
Country (code): |
UA |
Place of the edition/event: |
Ternopil |
DOI: UDC: |
https://doi.org/10.33108/sepd2022.02.120
657 |
JEL: |
M40 |
Keywords: |
accounting |
Number of pages:
|
8 |
Page range: |
120-127 |
Start page: |
120 |
End page: |
127 |
Abstract: |
The The problem of development of management accounting at the enterprises of Ukraine is considered. The influence of integration accounting processes on the formation of information support of the enterprise is considered. The main qualities of management accounting are given. Proposals for its implementation at enterprises have been submitted. The main factors on which the success of financial and economic activity depends, namely the available resources (financial, material, labor) and the ability to dispose of them with the greatest efficiency. Finding ways to maximize the profits of enterprises is possible only if the management provides information for decision-making. Basically, such information is formed in the accounting system of the enterprise. However, accounting cannot fully meet the needs of management for the necessary information in a timely manner, as the methods and techniques used in accounting are not suitable for obtaining forward-looking information. That is, accounting is based on generalized information that has the nature of an event that occurred. The Law of Ukraine "On Accounting and Financial Reporting in Ukraine" in Article 8 states that enterprises independently develop a system and forms of internal (management) accounting, reporting and control of business transactions. But at this point the management does not pay due attention and therefore management accounting is insufficiently developed at the enterprises of Ukraine. The shortcomings that hinder the development of the information network of the enterprise, which reduces the effectiveness of new and latest information technologies in the creation of departments of informatization and automation of the accounting service of accounting services. The basic principles by means of which there is a use of network software complexes as a key element of information systems of management accounting are considered. |
URI: |
http://elartu.tntu.edu.ua/handle/lib/38579 |
ISSN: |
2223-3822 |
Copyright owner: |
Scientific Journal "Socio-Economic Problems and the State" |
URL for reference material: |
http://sepd.tntu.edu.ua/images/stories/pdf/2021/21bosizp.pdf |
References (International): |
1. Zakon Ukrajiny «Pro bukhghaltersjkyj oblik ta finansovu zvitnistj v Ukrajini» vid 16.07.1999gh. no. 996 -XIV. URL:https://zakon.rada.gov.ua/laws/show/996-14#Text |
Content type: |
Article |
Appears in Collections: |
Scientific Journal "Socio-Economic Problems and the State", Vol.25, No.2 |