Management accounting as an effective tool of management of a modern enterprise

• Authors: Ruslana Shurpenkova , Oksana Sarahman

Abstracts

EN

The article analyzes the role of managerial accounting in the enterprise management system. It is established that managerial accounting is an effective management tool because it creates competitive advantages in a market environment. The main principles of managerial accounting system construction at the enterprise are highlighted, its importance for effective functioning is substantiated. The main problems hindering the management accounting implementation and planned measures for successful implementation of this process at Ukrainian enterprises are also analyzed.

Keywords

EN

managerial accounting; information provision; management decision; enterprise management; management accounting system

• Publisher: Państwowa Wyższa Szkoła Techniczno-Ekonomiczna im. ks. Bronisława Markiewicza w Jarosławiu
• Journal: Współczesne Problemy Zarządzania
• Year: 2021
• Volume: 9
• Issue: 1(18)
• Pages: 53-58

Dates

published

2021

Contributors

author

Ruslana Shurpenkova

• Banking University, Ukraine

• https://orcid.org/0000000288252389

author

Oksana Sarahman

• Banking University, Ukraine

• https://orcid.org/000000028793592X

References

• Napadowska, L. V. (2004). Managerial Accounting. K.: Book.
• Sadowska, I. B. (2013). Accounting. Kyiv: Center for Educational Literature.
• Shurpenkova, R. K., Sarahman, O. M., Kalaytan, T. V. (2019). Management account as one of the directions improving the domestic accounting system. Collection of scientific works. Bulletin of the University of Banking (Kyiv), 1(34), 86–92. https://doi.org/10.18371/2221-755x1(34)2019183112
• Shurpenkova, R. K., Sarahman, O. M., Kalaytan, T. V. (2020). Strategic management accounting. Collection of scientific works. Bulletin of the University of Banking (Kyiv), 1(37), 101–109. https://doi.org/10.18371/2221-755x1(37)2020208367
• Wasyuk, N. V. (2013). Methodology of organization of management accounting at the enterprise. Bulletin of Socio-Economic Research, 1(48), 40–45. http://nbuv.gov.ua/UJRN/Vsed_2013_1_7

Identifiers

DOI

10.52934/wpz.131

Biblioteka Nauki

2079527