ПРО УДОСКОНАЛЕННЯ ПЛАНУ РАХУНКІВ БУХГАЛТЕРСЬКОГО ОБЛІКУ ДЛЯ ЦІЛЕЙ УПРАВЛІННЯ

Abstract

UDC 657.4; JEL Classification: M41, D29, М11Purpose of this study is to improve the chart of accounts for the operational management of the enterprise. Methodology of research: to achieve the goal, the following general scientific and special research methods and techniques were used: theoretical generalization, analysis and synthesis; systematic and integrated approach; monographic; abstract logical. Findings: the result of scientific work is a theoretical synthesis and development of ways to improve the chart of accounts for the accounting of assets, capital, liabilities and business operations of enterprises and organizations regarding the goals of operational management of an enterprise. Information is an inexhaustible and always relevant resource. The study of the structure of the chart of accounts of Ukraine, in the context of mapping aspects of financial and management accounting in it, give us an opportunity to conclude that it is necessary to approve a decision regarding changes to the existing chart of accounts of our country by including a section (class) of management accounting for the equivalent accounts of analytical exploitation. This will make it possible, taking into account foreign experience of EU countries, to ensure the comparability of aggregated data at all levels of management. The introduction of new management accounts into Ukrainian chart of accounts is one of the most urgent ways to develop it, and on the other hand, the unification of management accounting across the country needs further and rather thorough methodological and methodical work. Originality: lies in a comprehensive study of the chart of accounts and the development of recommendations for improving the existing chart of accounts as a control element and information source of decision-making. Approaches to the construction of the chart of accounts for the accounting of assets, capital, liabilities and business operations of enterprises and organizations of Ukraine in terms of the proposed content filling with a new section (class) will allow to strengthen the information content of this document and ensure comparability of data on the results of business activities of enterprises in modern conditions. Practical value: making changes to the current chart of accounts will enable accountants who are involved in management accounting and managers to improve the efficiency of the enterprise.