Сучасні проблеми і шляхи вдосконалення управлінського обліку витрат підприємства
Вантажиться...
Дата
2020
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Видавничий дім "Гельветика"
Анотація
Досліджено проблемні питання управлінського обліку, які пов’язані з обліком витрат. Запропоновано можливі шляхи їх вирішення та вдосконалення. Щоб вирішити питання обліку витрат, запропоновано деякі вдосконалення щодо формування і розвитку системи управління витратами та надано рекомендації для суб’єктів господарювання, що має найбільше практичне значення для вдосконалення ведення обліку витрат. Окреслено умови наявності інформаційної системи управління на підприємстві, які потребують лише найбільш ефективних підходів до обліку витрат. Також необхідність упровадження інформаційних технологій убачається не тільки для оперативної обробки інформації, а й для створення єдиного інформаційного простору з метою комунікації зав’язків між центрами відповідальності (у тому числі центром відповідальності витрат). Тема дослідження є актуальною як у теоретичній, так і в практичній площині.
Problematic issues of management accounting, which are related to cost accounting, are investigated. Possible ways of their solution and improvement are offered. To address the issue of cost accounting, some improvements have been proposed in the formation and development of the cost management system and recommendations have been made for businesses, which is of the greatest practical importance for improving cost accounting. The conditions for the availability of an information management system at the enterprise, which require only the most effective approaches to cost accounting, are outlined. Also, the need for the introduction of information technology is seen not only for the rapid processing of information, but also for the creation of a single information space for communication between the centers of responsibility (including the center of responsibility for costs). An important area of solving problems in management cost accounting is to control the use of all types of resources in accordance with the approved norms, standards and estimates, but also to prevent negative consequences from the economic activity of the enterprise and identify internal reserves to ensure its financial stability. It is necessary to create appropriate conditions for the effective operation of the information system of cost management of the enterprise and to apply advanced technologies taking into account the regulatory framework of current legislation. Continuous improvement and deep economic transformation require qualitative changes in economic relations, management accounting is no exception. This is important for all businesses and the whole country. The problems of cost accounting are the constant changes associated with the expansion of the range of accounting objects, providing flexibility in the use of existing and development of new accounting methods, changing the place of the accountant in the management of business processes. Today, cost management is important for each of the business entities; it is due to the changing business environment and the emergence of new accounting and management procedures, tools, methods in accounting. All the above are actualized by theoretical researches of the chosen problem.
Problematic issues of management accounting, which are related to cost accounting, are investigated. Possible ways of their solution and improvement are offered. To address the issue of cost accounting, some improvements have been proposed in the formation and development of the cost management system and recommendations have been made for businesses, which is of the greatest practical importance for improving cost accounting. The conditions for the availability of an information management system at the enterprise, which require only the most effective approaches to cost accounting, are outlined. Also, the need for the introduction of information technology is seen not only for the rapid processing of information, but also for the creation of a single information space for communication between the centers of responsibility (including the center of responsibility for costs). An important area of solving problems in management cost accounting is to control the use of all types of resources in accordance with the approved norms, standards and estimates, but also to prevent negative consequences from the economic activity of the enterprise and identify internal reserves to ensure its financial stability. It is necessary to create appropriate conditions for the effective operation of the information system of cost management of the enterprise and to apply advanced technologies taking into account the regulatory framework of current legislation. Continuous improvement and deep economic transformation require qualitative changes in economic relations, management accounting is no exception. This is important for all businesses and the whole country. The problems of cost accounting are the constant changes associated with the expansion of the range of accounting objects, providing flexibility in the use of existing and development of new accounting methods, changing the place of the accountant in the management of business processes. Today, cost management is important for each of the business entities; it is due to the changing business environment and the emergence of new accounting and management procedures, tools, methods in accounting. All the above are actualized by theoretical researches of the chosen problem.
Опис
Ключові слова
інформаційні технології, управління, економічні відносини, торговельні підприємства, problems of management accounting, costs, management information system
Бібліографічний опис
Кузнецова С. О. Сучасні проблеми і шляхи вдосконалення управлінського обліку витрат підприємства / С. О. Кузнецова // Науковий вісник Міжнародного гуманітарного університету : зб. наук. пр. Сер. : Економіка і менеджмент / гол. ред. Т. В. Деркач. – Одеса : Гельветика, 2020. – Вип. 45. – С. 188-192.