The Role of Organization and Informational Provision of Managerial Accounting at Enterprise: Realities and Prospects
Journal Title: Бізнес Інформ - Year 2016, Vol 4, Issue
Abstract
The article is aimed at identifying the role of organization of managerial accounting in the current conditions, as well as defining requirements for informational management, directed towards the effective managerial decisions. The article considers the essence and meaning of managerial accounting, international experience of its establishment, problems of its organization in the enterprises of different industry sectors in Ukraine. On the basis of researches, a number of directions, contributing to improvement of the organizational-methodical provision of managerial accounting has been proposed, in particular: 1) distinction between the financial and the managerial accounting; 2) improvement of methodical instrumentarium of managerial accounting and development of managerial analysis; 3) accounting the specificity of activity of both the enterprises and the industry sector; 4) integration of managerial accounting in one strategic management system; 5) selecting an accountant-analyst with consideration of his status, training of related specialists by educational institutions.
Authors and Affiliations
Natalia Koroliuk, Dmytro Lozynskyi
Keywords
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