Search Results - "management accounting"

Subject. Publications of recent years testify to the increased scientific interest in the theory and practice of management accounting. The focus of modern research in management accounting is put on understanding of its principles, subject matter, problems and experience in setting up the system as...

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Strategic management accounts (SMA) is designed to maintain the optimal position of the economic entity in the external environment. Such position is supported through implementation of a set of measures based on the elements and characteristics of SMA which makes it possible to use fully the whole...

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The article analyses management accounting as a relations of production between company employees, which include information preparation, checking its validity, processing it and transferring it to a user. The analysis includes organization of employees relations for primary control of deviations in...

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The main objective of this article is to describe and explain the utilization of Strategic Management Accounting Techniques (SMATs) in Iranian various firms. For this, a survey was carried out using questionnaires provided for the seventy-five Chief Executive Officers in productive and services firm...

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The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organiz...

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The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of imp...

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The place of Strategic Management Accounting (SMA) in contemporary business organizations cannot be over-emphasized. Research has shown that organizations that employ the tools of SMA tend to remain competitive in their industry of operation. Therefore, this study examines the adoption of Strategic...

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At the present stage of social development economic entities face various problems that threaten not only their stability in the market, but also their survival. Such problems can take many forms, ranging from financial scandals and setbacks to epidemics, natural disasters, clashes between employees...

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Strategic management accounting techniques play a vital role in manufacturing enterprises by integrating financial and non-financial information to support strategy formulation and investment decision-making. Strategic management accounting techniques offer businesses a comprehensive view of interna...

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Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular...

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There is increasing awareness of the importance of sustainability in aquaculture, however, research that explicitly integrates accounting with environmental information in decision-making remains relatively unexplored. Sumenep Regency in East Java is one of the largest producers of vannamei shrimp w...

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The article is devoted to the introduction of management accounting in the work of organizations (enterprises) that will improve the efficiency of administrative decisions will contribute to the flexibility and adaptability of the organization to changes in the external environment, increased produc...

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The questions connected with management accounting of transaction costs of a firm are considered in the article. The article describes types and classification of transaction costs in the organization, problems related to accounting and management accounting of transaction costs are identifies. Meth...

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In modern conditions, the justification of managerial decisions in a medical organization requires the introduction of a detailed system of management accounting, the most important element of which is the correctness and legality of writing-off of medical preparations and supplies, especially with...

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Modern management accounting practices have posed challenges for global manufacturing companies, particularly in the transition from traditional to strategic methods. This transition has been notably deficient among numerous consumer goods firms in Nigeria, where the absence of effective strategic...

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The study aimed to analyse the role of controlling as a method for ensuring the financial stability of family businesses and identifying effective methods of its implementation in enterprise management. The study conducted a comprehensive assessment of the impact of controlling the financial stabili...

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Given the critical roles of management accounting information in supporting managerial functions, its usage, to optimize organizations values, must be aligned with firm’s characteristics or contingencies. The extent to which firms’ contingency factors are being considered in the choice of managemen...

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The article considers the essence of management accounting costs in retail organizations. In the market economy, commercial enterprises to achieve efficiency in the production implement a system for managing economic activities. The management accounting system allows to estimate efficiency of produ...

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Housing and utilities sector (HUS) is a vast nonproduction industry, the purpose of which is to provide the country’s population with a comfortable living environment. Each residential building should be provided with public utilities, and thus should be controlled by certain managing companies. The...

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