THE SIGNIFICANCE OF OPERATIONAL ACCOUNTING IN THE MANAGEMENT SYSTEM OF AN AGRICULTURAL ENTERPRISE
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2017, Vol 1, Issue 1
Abstract
Introduction. The development of information support for operational management is developing significantly, thus outperforming the level of theoretical developments in this area. Usually, enterprises introduce the latest foreign concepts of management, management accounting, controlling, process management, advanced cost accounting methods and innovative technologies. The systems of operative collection, interpretation, use and transfer of information are perspective in this case. The combination of such methods with a substantiated domestic operational accounting system provides significant competitive advantages. The creation of a comprehensive system of operational accounting in agriculture, which takes into account the particular features of the industry, remains unresolved, which leads to further research. Methods. The works of leading domestic and foreign scientists on the theory and methodology of accounting, legislative and regulatory acts on accounting issues are the theoretical and methodological basis of the research. General scientific methods of analysis and synthesis to combine various components of economic phenomena in a single process are used in the process of research. We use retrospective and other methods of analysis. Results. As a result of the critical analysis of scientific approaches to the definition of the theoretical principles of operational accounting, the provisions regarding its essence, object, objects, methods, tasks, functions and requirements are systematized. Discussion. Perspectives are systems of operational collection, interpretation, use and transfer of information.
Authors and Affiliations
Tetyana Didorenko, Iryna Belova
Keywords
Related Articles
- EP ID EP322265
- DOI -
- Views 122
- Downloads 0
HISTORICAL ASPECTS OF DEVELOPMENT OF ACCOUNTING AS AN ELEMENT OF CORPORATE GOVERNANCE SYSTEM
The necessity of research of historical development of accounting support for corporate governance, based on the approaches of C.J. Napier (understanding the past, contextualization of accounting, new positivism), has be...
TAX INCENTIVES OF BANKING ACTIVITIES ECONOMIC GROWTH
Introduction. Taxes are the most effective tool for regulating economic processes. State regulation of the economy using fiscal instruments should be aimed at ensuring and maintaining sustainable economic growth, efficie...
INTERNAL MONITORING OF MARKET ACTIVITIES AT THE CENTERS OF RESPONSIBILITY: THEORETICAL AND PRACTICAL ASPECTS
The current state of the national economy is characterized by uncertainty and volatility of the macro environment, which prompts new requirements for the market management system, envisages increasing the interest of own...
ACCOUNTING LOGISTICS COSTS LIABILITY FOR TANKS
Introduction. The formation of an effective management system at the enterprise is directly related to the organization of logistics activities, which should take into account the development tendencies of the market env...
CSR DISCLOSURE IN REAL ESTATE AND PROPERTY SECTOR’S COMPANIES LISTED AT INDONESIAN STOCK EXCHANGE (IDX)
Introduction. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure, based focus on social indicators from Global Reporting Initiatives (GRI). The samples of this research are 36 publ...