Accounting and Analytical Provision of Management of the Financial Results of Enterprises' Activities
Journal Title: Бізнес Інформ - Year 2015, Vol 4, Issue 0
Abstract
The article considers the order of forming data on revenues and expenses of enterprise for a more complete, high-quality and timely accounting and analytical provision of financial results of enterprise's activity, in particular through the effective use of management accounting and economic analysis at all stages of establishing the financial results. Emphasis is laid on the need to enhance the accounting and analytical provision of the management process that will contribute to creation of sufficient amount of information on revenues, expenses and financial results by the selected segments and the business centers of responsibility of enterprise. Also, with a view to improving the efficiency of the financial results management, has been proposed to use not only the «traditional» methods for analysis of revenues, expenses, profitability, cost-effectiveness, but also the new ones such as modeling, estimation of maximum potential profitability of certain types of products (works, services), and alikes.
Authors and Affiliations
Mariia Bilyk, Vitalii Babich
Keywords
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