Open AccessManagement accounting of costs for fire safety of industrial enterprises
Author(s) -
Igor' Mizikovskiy
Publication year - 2020
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2020-1-53-61
Subject(s) - cost accounting , reflection (computer programming) , business , identification (biology) , management accounting , quality (philosophy) , work (physics) , accounting , accounting information system , space (punctuation) , risk analysis (engineering) , throughput accounting , process management , computer science , accounting management , engineering , mechanical engineering , philosophy , botany , epistemology , biology , programming language , operating system
Timely reflection in the accounting registers of information on the costs of fire safety of industrial enterprises today does not have a clearly structured methodological framework, which leads to a decrease in the quality of the results of accounting work in this direction. The purpose of the article is to improve the methodology of management accounting of costs for fire safety of industrial enterprises. The author’s observations of the phenomena and processes that cause the occurrence of the studied costs allowed to develop a set of techniques and methods of identification and reflection of information about them in a form convenient for making management decisions and developing economic strategies, to ensure integration in the information and management space of the enterprise.