Abstract
The article deals with the problems that arise during the implementation of the concept of modern management accounting for Ukrainian enterprises by introducing new accounting systems and developing approaches to accounting and information generalization of transaction costs in order to effectively manage them in the globalized economy. The existing system of introduction of management accounting at enterprises is examined and the introduction of management accounting on foreign examples is considered, namely the balanced system of indicators, which is already actively used abroad and is just beginning its development in Ukraine. The research of this topic is related to the change of accounting information systems in modern conditions and the need to create a global accounting system, and adjustments are made to management accounting functions. The article compares and defines the distinctive features of accounting, and its composition of financial, tax and management accounting. A clear algorithm for the construction of this system at the enterprise and indicators that must be calculated for a complete and independent analysis of the work of the enterprise are distinguished and described. The ambiguous interpretation of the concept of managerial accounting in the course of its evolutionary development has led to the study of this topic. The article presents a system of metrics that are calculated within the Balanced Scorecard system used by the enterprise. The problems of implementing a balanced scorecard based on the experience of corporations already using the system are also discussed. The lack of legal and legislative framework to stimulate and encourage the introduction of this concept into the practice of management accounting in Ukraine leads to the unsatisfactory functioning of this system. According to the results of the research, the recommendations on the introduction of management accounting in the system of economic monitoring of activity in the conditions of globalization are given.
Highlights
The article deals with the problems that arise during the implementation of the concept of modern management accounting for Ukrainian enterprises by introducing new accounting systems and developing approaches to accounting and information generalization of transaction costs in order to effectively manage them in the globalized economy
The existing system of introduction of management accounting at enterprises is examined and the introduction of management accounting on foreign examples is considered, namely the balanced system of indicators, which is already actively used abroad and is just beginning its development in Ukraine. The research of this topic is related to the change of accounting information systems in modern conditions and the need to create a global accounting system, and adjustments are Аспекти публічного управління Том 7 No 12 2019 www.aspects.org.ua made to management accounting functions
The article presents a system of metrics that are calculated within the Balanced Scorecard system used by the enterprise
Summary
The article deals with the problems that arise during the implementation of the concept of modern management accounting for Ukrainian enterprises by introducing new accounting systems and developing approaches to accounting and information generalization of transaction costs in order to effectively manage them in the globalized economy. Основною метою управлінського обліку є відображення реальних показників діяльності підприємства, що дає уявлення власникам про те, наскільки ефективним може бути їх бізнес. Тому проблеми впровадження управлінського обліку в систему господарського моніторингу діяльності в умовах глобалізації наразі є актуальними. Проте залишилися невивченими та недослідженими проблеми впровадження управлінського обліку в систему господарського моніторингу діяльності в умовах глобалізації в мінливих умовах господарювання за низької купівельної спроможності населення та високих штрафних санкцій у випадках порушення вітчизняного законодавства.
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