Accounting organization development based on economical production concept
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2017, Vol 81, Issue 3
Abstract
Nowadays, there is an objective necessity to use new approaches to improvement of the accounting organization at the enterprises that, on the one hand, would take into account the peculiarities of accounting development in the current economic conditions (the total computerization of the enterprises, the network interaction of economic agents, the extensive use of accounting outsourcing), and, on the other hand, would consider new approaches to managing organizational structures. In the context of qualitative approach application, it is justified that in the current conditions both the evaluation of the quality of accounting information generated at the enterprise and the creation of specific internal systems of the quality of accounting information that ensure maintenance and development of quality of the achieved indicators over a long period are becoming wide-spread. The main objective of the article is to analyze the possibilities of accounting organization development based on the concept of economical production. The necessity of accounting organization development based on the concept of economical production is substantiated. The historical aspects of the origin of the concept of economical production are considered. The basic types of losses that serve as the objects of optimization in the concept of economical production are substantiated. Two main options of interaction between the accounting system and economical production concept are identified and grounded. The economical accounting concept is studied as one of the new areas of management accounting, which contributes to the effective implementation of economical production at the enterprise. The causes of economical accounting emergence are analyzed. The article substantiates the necessity of transforming the current system of accounting at the enterprises because of its inadequacy, in particular, the growing information needs of the entities of economical management. The prospective areas of the scientific researches in the field of accounting on the basis of economical production concept are identified.
Authors and Affiliations
T. F. Plakhtii
Keywords
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- EP ID EP274081
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