Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 4

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  managerial accounting
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Cost accounting in Hungarian public higher education institutions

100%
Siklósi Á., Sisa K., Szijártó B.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2018
|
issue 515
278-285
EN
This paper aims to present the area of cost accounting in the general government sector, more precisely, in higher education, its relationship with managerial accounting. A special emphasis is the question of the application (applicability) and necessity of cost accounting in this sector. The performance, competitiveness, and last but not least, the rate of overall social satisfaction are highly dependent on the capacity, and the quality, effectiveness and efficiency of the operation of financial actors and different public institutions. The efficiency and effectiveness of public services can only be measured and determined in the knowledge of net costs. Our aim is to explore the issue of cost accounting in higher education and to identify the related problems.
2
Publication available in full text mode
Content available

Zastosowanie technologii informatycznych w kształceniu studentów w zakresie controllingu i rachunkowości zarządczej

100%
Januszewski A.
Informatyka Ekonomiczna
|
2014
|
issue 2(32)
300-310
XX
The article describes the research project on spreadsheet application to a university- level education in the field of financial controlling and managerial accounting. The research has been carried out on a sample of students of the Faculty of Management of UTP by means of a questionnaire. Own experience of researchers gained in course of numerous trainings financed by the Operational Program Human Capital held in computer laboratories has also been included in the research approach. The results of the research univocally indicate that the use of spreadsheets in education in the above fields becomes a compelling necessity and also clearly show a gap in spreadsheet skills among students and alumni. The research outcomes strongly support a conclusion that significant changes in education methods offered by economic universities in the area of financial controlling and managerial accounting are highly recommended.
3
Publication available in full text mode
Content available

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

88%
Shurpenkova R., Sarahman O.
Współczesne Problemy Zarządzania
|
2021
|
vol. 9
|
issue 1(18)
53-58
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.
4
Publication available in full text mode
Content available

Managerial accounting in the implementation of deliverology using the example of Ukraine

75%
Buriachenko A. Y., Zhyber T. V., Paientko T.
Central European Economic Journal
|
2020
|
vol. 7
|
issue 54
EN
The article is devoted towards the application of managerial accounting for deliverology development at the local government level in countries and comparing them to the stage of fiscal decentralisation implementation in Ukraine. The aim of the article is to show how the application of the managerial accounting approach in the public sector can contribute to the introduction of deliverology at the local level using Ukraine as an example. The methodology is based on the application of Difference in Difference method for the implementation of deliverology at the local government level. It has been proved that the use of multi-criteria decision-making methods in the analysis of the performance of budget programmes at the local level will contribute to the improvement of public services delivery. The main contribution of this study is to provide the basis for developing recommendations for the use of a single or uniform standard of electronic databases on regional development indicators and local budgets. This will help to ensure operational control over deviations of actual indicators from planned ones, as well as identify regions where local authorities are using resources inefficiently.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.