FEATURES OF MANAGEMENT ACCOUNTS IN THE ENTERPRISES OF THE BEWING INDUSTRY
Journal Title: Бізнес-навігатор - Year 2018, Vol 5, Issue 48
Abstract
The enterprises of the brewing industry are characterized by substantial depreciation of intangible assets, which indicates the need for the purchase of new information systems or the modernization of existing ones. In spite of the reduction of the wear of intangible assets, enterprises need funding of the innovation and information component of the development of management accounts. The research paper provides systematization, on the basis of the analysis of financial reports, of business development strategies, the peculiarities of management accounts of enterprises in the brewing industry, depending on the size of the enterprise. Management accounts of small enterprises in the brewing industry is characterized by the lack of external financing, development strategy, implementation of management accounts in the activities of enterprises. The core persons responsible for the management accounting are the head of the enterprise or chief accountant. Activity planning is based on historical data based on setting targets for sales of products, production, expenses and cost of production. It has been established that small enterprises are characterized by the lack of implementation of management accounts due to the lack of external financing and the need to improve production technologies.
Authors and Affiliations
V. I. Kuzyk
Keywords
Related Articles
- EP ID EP660254
- DOI -
- Views 112
- Downloads 0
SINGLE-FACTOR MODELS FOR THE FORMATION OF FINANCIAL RESOURCES OF COMPULSORY STATE PENSION INSURANCE
The one-factor models of the formation of financial resources of the compulsory state pension insurance are investigated in the article. Variable factors of models considered the size of the payroll fund in the economy,...
FOSTERING A BUSINESS ENVIRONMENT BASED ON NETWORK INTERACTIONS
The study examines the approaches to forming a modern business environment through changing the concept of competition. It analyzes the essence of network interactions between economic agents, which defines a structure,...
INNOVATIVE BENCHMARKS OF STRATEGIC DEVELOPMENT OF THE AGRARIAN SECTOR OF UKRAINE.
In the process research that was conducted we have been allocated innovative directions of strategic development the agrarian sector. It has been established that innovation should be introduced on directions – from rais...
FORMATION OF STATE POLICY IN THE FIELD OF RURAL TOURISM
The article covers the preconditions and features of development of rural tourism in Ukraine. The advantages and factors that influence development of this sphere are determined. The main types of state policy in the fie...
FINANCIAL RESOURCES: THE THEORETICAL ASPECT
The article deals with the comprehensive research of the essence of public financial resources within business ventures that are considered to be an object of financial audit. Considerable attention is focused on the ana...