FORMATION OF NEW ACCOUNTING AND ANALYTICAL MECHANISMS IN THE COST MANAGEMENT SYSTEM
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 2, Issue 2
Abstract
Introduction. Changes in business processes affecting the diversity and enterprise spending require improving management costs. Methods. General scientific methods of analysis, synthesis, simulation, systematic method, synthesis; elements method of accounting: balance method, accounting, double entry were used. Results. classification features of different costs types were considered. The attention to performance interconnection forms of financial reporting was payed. A recognition algorithm costs were analyzed. The system of determining the costs appropriateness was formulated. Discussion. Automating the process of making decisions on assigning costs to a reference period, on the feasibility of costs, performance analysis and evaluation costs the company lost revenue.
Authors and Affiliations
Dmitry Lazarenko, Stanislav Sirenko
METHODS OF STRESS-TESTS SCENARIOS CONSTRUCTION AND FINANCIAL PARAMETERS EVALUATION
Introduction. The importance of improving risk assessment tools at the macro and micro level increases a lot in the conditions of financial markets instability. Stress tests are an effective tool for estimation of financ...
FEATURES OF METHODOLOGY COSTING AT THE ORE MINING AND PROCESSING ENTERPRISES
Introduction. The main condition for the effective management of industrial enterprise in the market economy is the completeness, accuracy and timeliness of information about its financial and operating activities. At th...
MANAGEMENT ACCOUNTING INVENTORY IN THE LOCATION ON COMMERCIAL ENTERPRISES
Introduction. Urgent issues in the process of decision making are solving the problems of establishing the system of management accounting of goods in storage. In this connection the need of improving the classification...
THE PROCESS OF INTELECTUALIZATION OF STRATEGIC FINANCIAL ACCOUNTING ON THE BASIS OF ACCOUNTING ENGINEERING
Introduction. One of the possible ways of effective system development of strategic financial accounting at the enterprise is using of accounting engineering, which is considered to be one the ways of intellectualization...
MODERN TRENDS OF DOCUMENTARY REGISTRATION OF RENT SERVICES
Introduction. In modern conditions of management the role of rent services both in the country’s economy and in solving social problems is gradually increasing. The effectiveness of the management system directly depends...