ПАРАМЕТРИЗАЦІЯ АНАЛІТИЧНОЇ ФУНКЦІЇ УПРАВЛІНСЬКОГО ОБЛІКУ

Abstract

The functioning of management accounting contributes to solving the tasks of the enterprise management system. Analytical is of particular importance among the functions it performs. Its importance is due to the interest of management subjects in obtaining the understanding of the content of business processes, algorithms for determining the results of activities, factors that determine the relevant indicators, and the characteristics of their influence. Management accounting tasks, the solution of which is facilitated by its analytical function, relate to various aspects of the enterprise's activity. The data obtained from management accounting is used at the stages of planning, making and implementing management decisions, accounting and control and regulation. Data content refers to events that have occurred in the past, are currently occurring, and are expected to occur in the future. This determines the interrelationship of the tasks of the management accounting and economic analysis systems. A wide range of methodological techniques of economic analysis is often used to solve the problems of management accounting. The appropriate methods contribute to the solution of tasks related to the assessment of the implementation of the estimate, the selection of investment projects for the implementation of which resources should be directed, the determination of the feasibility of cooperation with counterparties, the functioning of individual business segments and structural units of the enterprise. For the purposes of management accounting, the techniques of analyzing the dynamics and structure of indicators, economic-logical and economic-mathematical methods of economic analysis, mathematical modeling and programming are used. In order to solve management accounting problems, not only analytical methods are used, but also their combination with other methods of information research. At the same time, the sources of obtaining the necessary data are the same as for the economic analysis. The conducted research gave reasons to state that the implementation of the analytical function of management accounting involves the integration and adaptation of the characteristics of economic analysis to the parameters necessary for the performance of relevant tasks. This should become the subject of further research.