Accounting and informational support of non-production costs for making managerial decisions and effective auditing
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
Introduction. A prerequisite for effective management and successful operation of any enterprise is the timely provision of complete and reliable information. Moreover, the basis of economic information is the accounting information, which accounts for more than 70% of the total amount of information. As is known in the accounting system, the necessary information is provided on the most important indicators of the activities of enterprises and, of course, on non-productive costs, which account for about 20% of all expenses of the economic entity, which is essential in the strategies of competitiveness. Therefore, the issue of accounting and information support for non-production costs for the adoption of management decisions and the effective conduct of their audit are relevant. Purpose. The article is devoted to the consideration of non-production costs in the accounting system of the enterprise, which, in combination with the information flows of the internal and external environment, will meet the needs of information requests of users for making managerial decisions. Results. In the article, each component of the accounting and information system (financial accounting, management accounting, tax calculations) is considered, which ensures the accounting and effectiveness of the audit of non-production costs in order to provide the personnel with the management of objective information for making reasonable decisions on optimizing costs that are observed at different levels activity management. In addition to the accounting information necessary for managing non-productive costs and generated as primary information (primary documents), reporting documents in the form of registers of accounting (secondary grouping) and reporting on the decision-making are also influenced by information flows coming from the external environment. Such information is formed out of the accounting and is based on the results of audits, forecast information on the market situation, seasonal characteristics of production (seasonal fluctuations), marketing information. Conclusion. It is worth pointing out that the accounting and information system of an enterprise must be provided with a minimum but sufficient amount of information, in this case it concerns non-production costs, with a view to developing managerial decisions, to provide meaningful, complete and reliable information regarding the object of management, to ensure the speed of processing and presentation of information.
Authors and Affiliations
Anna Yuriivna Kozachenko
Keywords
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