Analytical support of management activities in the context of management accounting standardization
DOI:
https://doi.org/10.36097/rsan.v1i41.1481Palabras clave:
digital economy, competition, business entities, management accounting, management analysis, analytiResumen
The development and improvement of national accounting and management accounting is accompanied by the introduction of new methods for analysis and diagnosing the final result. So, the point approach in the management of assets and liabilities involves a quantitative and qualitative characteristic of the resulting economic situations (consequences) in production and financial activities. This does not happen spontaneously, but as the business management system develops.
Recently, there has been the increase of interest in the analysis of profitability in relation to different segments of sales, diagnostics of margin indicators, etc.
Descargas
Citas
Alekseeva, S.V. (2012). Standardization of accounting provisions and information formation in the quality management system. Economic analysis: theory and practice, 11, 34-39.
Averchev, I.V. (2011). Management accounting and reporting: formulation and implementation. - M.: Read Group, - 416 p.
Boronenkova, S.A. (2001). Management analysis. - M.: Finance and Statistics, - 1874 p.
Garifullin, K.M. et al. (2016). Formation and use of accounting information for making management decisions. - M.: Rusays, - 126 p.
Gauzhaev, A.Z., Mairov, A.Yu., & Misakov, V.S. (2013). Institutional and organizational context of modernization strategy for the development of regional industrial complexes. Terra Economicus, 11(2-2), 62-66.
Gelety, A.N. (2019). Standards as the factor of sustainable transition to the digital economy. Standards and Quality, 1, 7-12.
Krasnov, A.A. (2010). Thermodynamic approach to cost analysis in the concept of a strategy for the development of economic systems. Economic analysis: theory and practice, 4, 68-74.
Larionov, A.D. (2012). Problems of standardization of accounting and financial reporting in PF. News of the International Academy of Agrarian Education, 14, 162-171.
Misakov, V.S., & Betrozov, M.Kh. (2012). Factors and conditions contributing to the growth of threats to the economic security of the regional economy. Terra Economicus, 10(4-3), 169-172.
Misakov, V.S., Inalov, B.A.M., & Eskarkhanov, L.U. (2013). The role and content of the risk management system. Terra Economicus, 11(2- 2), 28-32.
Mizikovsky, E.A. (2006). International Financial Reporting Standards and Accounting in Russia. - 2nd ed. revised and added. - M.: Accounting, - 328 p.
Oleinik, A.P., et al. (2005). Institutional economics. - M.: INFRA-M, - 702 p.
Ponomareva, S.V. (2013). The phenomenon of converting the accounting and management paradigm system. Current state and prospects for the development of accounting, economic analysis and audit. - Irkutsk: Publishing house BSUEP, - 454 p.
Tsurova, L.A., Musaev, M.M., Kushkhov, A.P., Misakov, A.V., & Misakov, V.S. (2019). Ecjlogical settlements as one of perspective forms for Russia rural territory multifunctional development. International Transaction Journal of Engineering, Management and Applied Sciences and Technologies, 10(1), 135-142.
Vakhrushina, M.A. (2014). The paradigm of accounting and reporting in the global economy: problems of Russia and the ways of their solution. International accounting, 25, 38-46.
Versan, V.G., & Aronov, I.Z. (2015). What does the law on standardization give to Russian business?. Standards and quality, 5, 8-14.
Ward, K. (2002). Strategic management accounting: translation from English. - M.: Olymp-Business, - 448 p.
Zubkova, O.V. (2010). Complex analysis of financial flows and the elements of working capital of an industrial enterprise. Economic analysis: theory and practice, 32, 11-18.