MAIN SEGMENTS OF MANAGEMENT ACCOUNTING FROM THE POSITION OF INDUSTRIAL ENTERPRISE
Abstrakt
The article describes features and relevance of nowadays management accounting for enterprises. The authors define the place and role of management accounting, showing its advantages and differences from business accounting and tax accounting. The research reveals the relevance of management accounting for planning, monitoring and taking rational decisions for the enterprises, as well as the subject and the object of management accounting. It analyzes problems, meaning, prerequisites for the implementation of management accounting for decision making and effective management of an enterprise.Wykaz bibliografii
Atamas, P.Y. (2009). Upravlinskiy oblik, navch. posib. [Managerial Accounting, Tutorial]. Kyiv: Center of educational literature Publ., 440.
Baines, A., Langfield-Smilh (2003). Antecedents to management accounting change: A structural equation approach. Accounting. Organizations anti Society, 28, 675—698.
Bromwich, M. (1990). The case for strategic management accounting: The role of accounting information for strategy in competitive markets. Accounting Organizations and Society, 75(1/2), 27-45.
Dovzhyk, O. O. (2012). Rol' upravlins'koho obliku ta problemy yoho vprovadzhennya na pidpryyemstvakh. [The role of management accounting and problems of its implementation in enterprises]. Journal of Poltava State Agrarian Academy, No. 2, 174-179. [in Ukrainian].
Druri, K. (2003). Upravlencheskiy i proizvodstvennyiy uchet. [Management and Cost Accounting]. Moscow: UNITY-DANA, 1071. [in Russian].
Golov, S. F. (2003). Upravlinskiy oblik. [Management accounting]. Kyiv: Libra, 704. [in Ukrainian].
Hahn, D., PuK, PuK (2001). Wertorientierte Controllingkonzepte: Planung und Kontrolle –Planungs - und Kontrollsysteme - Planungs- und Kontrollrechnung: Gabler Verlag, 1231.
Hoque, Z. (2011). The relations among competition, delegation, management accounting systems change and performance: A path model. Advances in Accounting, 27. 266 - 277.
Horngren, Ch., Foster, Dzh., Datar, Sh. (2005). Upravlencheskiy uchet. [Managerial Accounting, Tutorial]. SPb.: Peter Publ., 1008. [in Russian].
Anda, I., Hlaciuc, A. M., Socoliuc, M. (n.d.). The Accouting Treatament of Business Combination in Globalisation Process. SSRN Electronic Journal, n. pag.
Kaplan, R., Kuper, R. (2006). Postroenie sistem upravleniya zatratami. [Construction cost management systems]. Moscow: The school of Economics, 275. [in Russian].
Kuliszow, W., Guszko, S. (2016). Accounting and Analytical management system of competitiveness of the company. Polonia University in Czestochowa, V.15, 31-42.
Lishilenko, O. V. (2006). Buhgalterskiy upravlinskiy oblik. [Accounting Management Accounting]. Kyiv: Center textbooks Publ., 440. [in Ukrainian].
Napadovska, L. V. (2010). Upravlinskiy oblik. [Managerial Accounting]. Kyiv: Kyiv National Trade and Economic University, 648. [in Ukrainian].
Risse, Robert. (2015). Tax Accouting. Steuercontrolling und Reporting, 15-71.
Shields, M. D., Chow, C. W., Kato, Y., & Nakagawa, Y. (1991). Management Accounting Practices in the U.S. and Japan. Comparative Survey Findings and Research Implications. Journal of International Financial Management and Accounting, 3(1), 61-77. DOI: 10.1111/j.1467-646X.1991.tb00091.x
Abstract views: 384 PDF Downloads: 185
Copyright (c) 2017 Periodyk Naukowy Akademii Polonijnej
This work is licensed under a Creative Commons Attribution 4.0 International License.
