Довгалець, Ю. В. and Dovhalets, Y. V. (2018) ПРИНЦИПИ УПРАВЛІНСЬКОГО ОБЛІКУ В ІСТОРИЧНОМУ АСПЕКТІ. Вісник Національного університету водного господарства та природокористування (3(83)). pp. 58-66.

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Abstract

Стаття присвячена розкриттю принципів управлінського обліку в історичному аспекті свого розвитку. Розкрито ефективність контролю затрат.

Title in English

PRINCIPLES OF MANAGING ACCOUNT IN THE HISTORICAL ASPECTS

English abstract

In the process of evolution of production records and calculations, certain general methodological constructions of managerial accounting were formed. The main of them is that the management accounting is organized on the basis of general principles based on the technological and organizational characteristics of a particular enterprise, internal management needs, its goals and objectives. The most general principles are to provide guidance, based on logic, experience and general acceptance, to guide useful information. Further, since management accounting is an accounting for internal needs and serves the interests of the enterprise, it is not regulated by the state. Meanwhile, the principles and methods of managerial accounting are developed by both national and international organizations of professional accountants. One of the most reputable organizations in the world of professional accountants is the International Federation of Accountants (IFAC). Its Financial and Management Accounting Committee is mandated by IFAC to develop and publish materials on managerial accounting issues. By the time the Committee developed and issued a system of standards in the practice of international management accounting and a number of standards for research in its field. They contain recommendations on methods and techniques of managerial accounting. The effectiveness of cost control depends on the control itself and the measures taken by the firm's management to improve the quality of enterprise management. Reports on accounting and cost control are sent to three levels of management: administrative (higher), subdivisions (average) and production (lower). Each level needs information to identify and solve problems that arise in the process of enterprise activity. Moreover, information that helps solve some problems may be completely inappropriate for solving other problems. For example, data collected for measuring costs and reporting on past production costs are often inappropriate for making decisions on volume issues and future prices at the administrative level.

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