МЕТОДОЛОГІЧНІ ЗАСАДИ, МЕТОДИ ТА ІНСТРУМЕНТИ УПРАВЛІНСЬКОГО ОБЛІКУ

Abstract

The article is devoted to the study of methodological foundations, methods and tools of management accounting and its practical implementation in the activities of enterprises in order to improve the information support of managers and managers of enterprise. It has been found that management accounting is a separate accounting system, which is a subsystem of the general enterprise management system and provides for the collection, processing of information received from various departments about the status and performance of the enterprise, which provides the ability to make managerial decisions and effectively manage costs, assets, profits of enterprise. The methodology and complex of methods used in the process of management accounting and ensuring the consistency, accuracy, and effectiveness of its implementation are studied. Three groups of methods of management accounting have been researched and generalized: general methodological methods, general scientific methods and specific methods. It has been found that general methodological methods are characteristic of the study of a wide range of objects, such methods include observation, comparison, analysis and synthesis. General scientific methods of management accounting are general methods that are used, including in accounting, these are: accounting accounts; double entry; Inventory; documentation forms; depreciation, calculation, and others. Specific methods of management accounting provide tools for solving specific management problems, these include methods that are different in terms of cost and include accounting by actual cost indicators (direct costing) and accounting by standard cost indicators (standard costing), as well as SWOT analysis, balanced scorecard, budgeting, benchmarking and other methods. It has been found that economic and mathematical methods of studying the cost of products and services have become widely used in the implementation of management accounting in order to identify the relationship between the cost items in the cost and the profitability of its production. It has been found that the organization of management accounting at the enterprise should be carried out in compliance with the following principles: consistency; analyticality of information; use of primary information; periodicity; consistency; integrity; economy; balance; responsibility; transparency.