Management accounting and analysis of business processes in the enterprise
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 40, Issue 2
Abstract
The article considers the main problems of managerial accounting and analysis of business processes in the field of manufacturing sector (industry, construction, agriculture). From the authors’ point of view, managerial accounting should be divided into operational managerial accounting, tactical (current) managerial accounting and strategic managerial accounting. According to authors’ recommendations, every enterprise should develop its own Concept of managerial accounting, and documented it in the «Regulations on managerial accounting in the enterprise» or in the «Order on accounting policies of the enterprise». Authors think that management analysis is one of the types of economic analysis. At the same time, operative, tactical (current) and strategic analysis should be called operational management, tactical (current) management and strategic management analysis. They also have their own opinion on the term of «economic analysis». This term should be «analysis of economic activity». Analysis of economic activity could be divided into: 1) analysis of operational activities; 2) analysis of investment activity; 3) analysis of financial activity. The article defines the business process definition. The business process is the relevant process (activity) at which the enterprise is ready to spend material, financial, labor, intellectual and other resources and has compelling calculations that this process (activity) will bring the future revenues and proper profit from the sold products (performed work, provided services). The business process doesn’t appear out of nothing, but in the technological process that naturally exists in any enterprise of the manufacturing sector. The task of the managers of this enterprise is to calculate the costs of each technological process and to discover if such process is cost-effective. In general, managerial accounting and analysis of business processes in Ukrainian enterprises in the manufacturing sector are carried out on a satisfactory level. Research Institute of Financial and Managerial Accounting, Control and Analysis has been proposed to create. The state of managerial accounting and business process analysis in Ukraine will significantly improve in the next 5–10 years. We are increasing the number of young managers who can quickly and skillfully apply a variety of advanced computer programs, mobile applications and have the technical equipment for it.
Authors and Affiliations
V. A. Deriy, M. V. Нumenna-Deriy
Keywords
Related Articles
- EP ID EP384748
- DOI -
- Views 109
- Downloads 0
Historical aspects of arising and features of activity of startup companies: accounting and economic aspects
The history of arising and development of the concept of «startup company» have been studied and the importance of their activities have been determined. Using the largest startups (Amazon, Google, Salesforce, VMware, Fa...
Research and analysis of modernization processes in food industry enterprises of Ukraine
The modernization of domestic enterprises is a prerequisite for the integration of Ukraine into the European Union, first of all it concerns food industry enterprises, because they have the greatest potential for access...
Managerial accounting of social welfare of the company’s employees
Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Soc...
Genesis of regulatory and legal provision of financial safety
The article describes the main problems that concern regulatory and legal provision of financial safety. The scientific groundwork of researchers of this matter in Ukraine is analyzed and its gaps are revealed. The state...
Peculiarities of commercial activity of bakery enterprises
The article is devoted to the study of commercial activity peculiarities of domestic baking enterprises. The author establishes the current state of development of the baking industry and bakery enterprises of Ukraine. I...