ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF SMALL BUSINESS
Journal Title: Сталий розвиток економіки - Year 2017, Vol 34, Issue 1
Abstract
Purpose is to develop practical recommendations on the organization of management accounting to small businesses that will simplify management decisions, to ensure generalization and systematization of information on the impact of activities and thus avoid significant load on your staff of small businesses. Methodology of research. Method theoretical generalizations and comparisons become the foundation establish distinctive features of management accounting to small businesses. Logical methods, methods of induction and deduction, grouping and summarizing made the basis of proof of the relationship between management decisions and their accounting and information support. Abstract logical method used at a theoretical synthesis provisions establishing causation and forming opinions and suggestions. Findings. The study practical recommendations for improving the organization of management accounting to small businesses that will simplify management decisions, to ensure generalization and systematization of information on the impact of activities and thus avoid significant load on your staff of small businesses. Originality lies in justifying the urgent need to introduce the practice of small business management accounting – the foundation of the formation of accounting and information support management decisions and develop practical recommendations on its organization sequences in small businesses. Practical value is that the main provisions of the study in the form of proposals and guidelines can be used by entities when introducing a simplified administrative account that will on the one hand have adequate accounting and information support management decisions, on the other –avoid significant load on your personnel.
Authors and Affiliations
Larysa Ocheretko, Nataliia Krasovska
Keywords
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