Organization of information system of management accounting: from theory to practice

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Authors


PhD, assistant professor of accounting and auditing
Ukraine, Kharkiv State University of Food Technology and Trade

Abstract

Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

Keywords

managerial accounting, organization, information and analytical support, cognitive distortion.

Categories of article:

Рекомендуемая ссылка

Bochulia Tatiana Vladimirovna
Organization of information system of management accounting: from theory to practice// Современные технологии управления. ISSN 2226-9339. – #7 (43). Номер статьи: 4301. Дата публикации: . Режим доступа: http://sovman.ru/en/article/4301/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  1. Holov S. The role of economic theory in the further development of accounting  [Rol ekonomichnykh teoriy u podalshomu rozvytku bukhhalterskoho obliku]. Bukhhalterskyy oblik i audyt. 2013. № 8. pp. 3–9.
  2. Ivakhiv Yu. The essence and practice of creative accounting  [Sutnist i praktyka kreatyvnoho obliku]. Ekonomist. 2011. № 12. pp. 50–53.
  3. Kozachenko A. Practical approaches to improve business processes  [Prakticheskie podhodyi k uluchsheniyu biznes-protsessov]. Menedzher i menedzhment. 2011. № 4. – pp. 2–8.
  4. Kolodka D. M. Psychic phenomenon: effect Rinhelmana  [Psykhichnyy fenomen: efekt Rinhelmana]. D. M. Kolodka, I. M. Bondarevych // Tyzhden nauky. Tezy dopovidey naukovo-praktychnoyi konferentsiyi, Zaporizhzhya, 15–19 kvitnya 2013 r./ Redkol.: Yu. M. Vnukov (vidpov. red.) ta in. – Zaporizhzhya: ZNTU, 2013. pp. 282–283.
  5. Miroshnichenko V. Business Setup [Biznes-nastroyka]. V. Miroshnichenko,  E. Scheglova. Investgazeta. 21-27.02.2011. pp. 42–47.
  6. Odintsova T. Controlling role in shaping the information environment of balanced sustainable development  [Rol kontrolinhu u formuvanni informatsiynoho seredovyshcha zbalansovanoho staloho rozvytku]. Bukhhalterskyy oblik i audyt. 2013. № 7. pp. 49–53.
  7. Pushkar M. S. Theory and practice of formation of accounting policies  [Teoriya i praktyka formuvannya oblikovoyi polityky: monohrafiya]. M. S. Pushkar, M. T. Shchyrba. Ternopil: Kart-blansh, 2010. 260 p.
  8. Smolenyuk P. Accounting as an information product business  [Zvitnist pidpryyemstv yak informatsiynyy produkt]. Bukhhalterskyy oblik i audyt. 2012. № 10.  pp. 35–39.
  9. Tereshchenko O. O. Current state and prospects of development of financial controlling (the outcome of the Ukrainian-Russian “round table”) [Suchasnyy stan i perspektyvy rozvytku finansovoho kontrolinhu (do pidsumkiv ukrayinsko-rosiyskoho «kruhloho stolu»)]. O.O. Tereshchenko, D.M. Stashchuk, D. H. Savchuk. Finansy Ukrayiny.  2011. № 2. pp. 117–126.