Open AccessElements of accounting in the context of the balanced scorecard construction enterprise
Author(s) -
Tat’yana Konstantinovna Patrina,
Aleksandra Sergeevna Chekunova
Publication year - 2016
Publication title -
vestnik mgsu
Language(s) - English
Resource type - Journals
eISSN - 2304-6600
pISSN - 1997-0935
DOI - 10.22227/1997-0935.2016.2.135-145
Subject(s) - balanced scorecard , throughput accounting , accounting information system , performance indicator , key (lock) , accounting , context (archaeology) , management accounting , cost accounting , quality (philosophy) , business , process management , computer science , accounting management , marketing , paleontology , philosophy , computer security , epistemology , biology
No doubt that the accounting information in financial and economic life of society is very significant. The actions of economic agents depend on the quality and completeness of the accounting information. An accounting policy of an enterprise is a certain system of ways of accounting, which is approved by the enterprise to help all concerned to get full and correct accounting information. Making solutions on the basis of key performance indicators gives opportunity to analyze the minimal number of quantitative indexes essential for an enterprise, which reflect the degree of achieving the stated goals. The key indicators are the indicators of performance efficiency of both the departments and the enterprise as a whole. A balanced system of indicators helps classifying the key efficiency indicators and establishing interrelation between strategic and operational performance level. The article describes the elements of accounting, in particular methods of assignment to production use of inventory, from the point of their impact on key economic indicators and, consequently, on the overall strategy of the construction enterprise.