Integration of management accounting into the information support system of the enterprise

Bilous, Olga
Chaban, Natalia
Gabura, Zoryana
Semenyuk, Olga

Ternopil Ivan Pul'uj National Technical University, 56 Ruska str., 46001 Ternopil, Ukraine

Bilous, O., Chaban, N., Gabura, Z., & Semenyuk, O. (2021) Intehratsiia upravlinskoho obliku v systemu informatsiinoho zabezpechennia pidpryiemstva [Integration of management accounting into the information support system of the enterprise]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 120-127. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21bosizp.pdf

Scientific Journal "Socio-Economic Problems and the State"

2(25)

Nov-2021

Oct-2021

25-Jul-2022

Ternopil Ivan Puluj National Technical University

UA

Ternopil

https://doi.org/10.33108/sepd2022.02.120

657

M40

accounting
management accounting
accounting system
information
management decision

8

120-127

120

127

The The problem of development of management accounting at the enterprises of Ukraine is considered. The influence of integration accounting processes on the formation of information support of the enterprise is considered. The main qualities of management accounting are given. Proposals for its implementation at enterprises have been submitted. The main factors on which the success of financial and economic activity depends, namely the available resources (financial, material, labor) and the ability to dispose of them with the greatest efficiency. Finding ways to maximize the profits of enterprises is possible only if the management provides information for decision-making. Basically, such information is formed in the accounting system of the enterprise. However, accounting cannot fully meet the needs of management for the necessary information in a timely manner, as the methods and techniques used in accounting are not suitable for obtaining forward-looking information. That is, accounting is based on generalized information that has the nature of an event that occurred. The Law of Ukraine "On Accounting and Financial Reporting in Ukraine" in Article 8 states that enterprises independently develop a system and forms of internal (management) accounting, reporting and control of business transactions. But at this point the management does not pay due attention and therefore management accounting is insufficiently developed at the enterprises of Ukraine. The shortcomings that hinder the development of the information network of the enterprise, which reduces the effectiveness of new and latest information technologies in the creation of departments of informatization and automation of the accounting service of accounting services. The basic principles by means of which there is a use of network software complexes as a key element of information systems of management accounting are considered.

http://elartu.tntu.edu.ua/handle/lib/38579

2223-3822

Scientific Journal "Socio-Economic Problems and the State"

http://sepd.tntu.edu.ua/images/stories/pdf/2021/21bosizp.pdf
https://zakon.rada.gov.ua/laws/show/996-14#Text.

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Article

Scientific Journal "Socio-Economic Problems and the State", Vol.25, No.2