Open AccessStructuring of the management accounting system of an enterprise on repair of industrial equipment
Author(s) -
Igor' Mizikovskiy
Publication year - 2020
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2020-3-31-39
Subject(s) - structuring , cost accounting , production (economics) , quality (philosophy) , management accounting , business , process management , risk analysis (engineering) , control (management) , accounting information system , computer science , knowledge management , accounting , finance , economics , philosophy , epistemology , artificial intelligence , macroeconomics
The successful development of an economic entity in manufacturing industries requires an efficient system for managing production costs. Management accounting, performing the functions of this system, is focused on generating an array of information relevant to the processes of making multidimensional decisions on regulating resource consumption in production. The purpose of the study was to substantiate the structure of management accounting of the studied enterprises for the repair of industrial equipment at the current stage of their management development, the tasks — the choice of tools to effectively ensure its achievement. The research used methods of aggregation and decomposition, classification, surveys of managers and specialists, system analysis and structural and functional approach. The result of the research is the development of methodological bases for creating and maintaining an information base for implementing accounting and control functions, aimed at ensuring the highest quality and timely awareness of decision-makers on managing production costs of the studied enterprises.