Open AccessMETHODOLOGICAL PRINCIPLES OF EVALUATION OF THE MANAGEMENT ACCOUNTING SYSTEM AT MILK PROCESSING ENTERPRISES
Author(s) -
Olena Moshkovskа
Publication year - 2020
Publication title -
ekonomìčnij diskurs
Language(s) - English
Resource type - Journals
eISSN - 2410-7476
pISSN - 2410-0919
DOI - 10.36742/2410-0919-2020-2-13
Subject(s) - management accounting , accounting information system , cost accounting , computer science , quality (philosophy) , accounting , process (computing) , management system , management science , process management , knowledge management , business , operations management , engineering , philosophy , epistemology , operating system
. The experience of development of the domestic management system at many dairy enterprises in the last decade has shown that even with an economically substantiated management structure, the desired results cannot be achieved. One of the main reasons for this situation is the lack of a system for evaluating management accounting in the enterprise and the lack of objective methods that ensure the relative reliability of this assessment.Thus, the article defines the methodological principles of evaluating the management accounting system at dairy enterprises.Methods. Both general scientific (analysis, deduction, induction, generalization, classification) and special research methods (methods of expert survey, methods of mathematical statistics, graphic modeling) are used in the process of working on the article.Results. The author of the article developed a multidimensional model of management accounting system evaluation, which provides an opportunity to find out the opinions of staff and managers of dairy enterprises on a single object of evaluation - management accounting, using a special mathematical apparatus to identify the most problematic issues affecting the quality of management accounting. way structured this system and highlighting certain elements in it, using a list of issues of interest to the researcher.Discussion. The implementation of the proposed recommendations allows at a new level of information support to determine the state of management accounting at dairy enterprises, to determine the list of real problems, "weaknesses" of this accounting system.Prospects for further research are related to determining the possibilities of applying the proposed method of evaluating the management accounting system at dairy enterprises on the basis of constant monitoring of the system, creating a methodology for its internal audit.Keywords: management accounting, evaluation, system, dairy enterprises, parameters, rating.