Open AccessMANAGEMENT ACCOUNTING IN PANDEMIC CONDITIONS
Author(s) -
Пруненко Марина Андреевна
Publication year - 2021
Publication title -
vestnik udmurtskogo universiteta. èkonomika i pravo
Language(s) - English
Resource type - Journals
eISSN - 2413-2446
pISSN - 2412-9593
DOI - 10.35634/2412-9593-2021-31-3-388-393
Subject(s) - ignorance , crisis management , management accounting , context (archaeology) , accounting information system , business , quality (philosophy) , work (physics) , cost accounting , accounting , task (project management) , production (economics) , economics , political science , engineering , management , mechanical engineering , paleontology , philosophy , epistemology , macroeconomics , law , biology
The COVID-19 pandemic suddenly and unexpectedly has brought unprecedented short and long-term challenges to organizations. In the context of the global economic crisis, the role and importance of production information and its operational accounting in making managerial decisions is increasing. The main task of such support is to use new methods of organizing production and sales, and as a result, to reduce costs and improve the quality characteristics of products. The crisis makes more "stringent" requirements for the quality of information for making management decisions. Therefore, it is critically important to use the entire arsenal of the management accounting system, which allows solving these problems. Insufficient or incorrect understanding of the importance of management accounting in times of crisis is the ignorance or ineffective use of its tools in the organization. The purpose of this study is to examine changes in the management accounting system during the crisis. In this work, various aspects of the organization's management accounting are analyzed. The most effective ways to optimize costs in the crisis period of the organization's activities are identified. Long-term anti-crisis solutions are proposed. The presented methods of overcoming the crisis phenomena can be applied in the economic activity of any economic organization.