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

Authors

DOI:

https://doi.org/10.52934/wpz.131

Keywords:

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

Abstract

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.

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

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Published

2021-06-30

How to Cite

Shurpenkova, R., & Sarahman, O. (2021). Management accounting as an effective tool of management of a modern enterprise. Contemporary Management Problems, 9(1(18), 53–58. https://doi.org/10.52934/wpz.131

Issue

Vol. 9 No. 1(18) (2021)

Section

Artykuły

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