FEATURES OF MANAGEMENT ACCOUNTING IN BOILER-BUILDING ORGANIZATIONS

Author:

Medvedeva Elizaveta1

Affiliation:

1. Stavropol State Agrarian University

Abstract

Introduction. Cost accounting and calculation of the production cost is an important part of management accounting. The development of production accounting involves the development of relevant information to reduce costs and optimize the cost structure. This can be achieved thanks to the improvement of the system of synthetic and analytical accounting, the allocation of new classification features of costs, the development of informative accounting registers and management reports, as well as the introduction of promising methods of calculating the cost of production, etc. The aim of the article is the research of problems of accounting and analytical activity under the influence of technological features in the field of manufacturing boiler installations for central and autonomous heating. Methods. The theoretical and methodological basis of the study was the research of domestic scientists in the accounting and analytical field. The object of the study is LLC NPO Verkhnerussky Municipal Systems of the Stavropol Territory. This economic entity belongs to the sphere of manufacturing industries and produces boilers for central and autonomous heating. Results. The features of cost accounting and cost calculation in the conditions of process-oriented management of boiler-building organizations are revealed. Proposals have been developed for the development of a management accounting system for business processes and stages of the product life cycle. Conclusions. In the modern economy, due to high competition, there is a constant reduction in the life cycle of manufactured products. Even the most innovative and technological products, after some time, leave the market, losing even more perfect and functional. Such trends force the management of economic entities to constantly improve and optimize business processes responsible for creating added value.

Publisher

Stavropol State Agrarian University

Reference12 articles.

1. Abubakirova K.N., Mizikovskij E.A. Ob’ekty ucheta zatrat na innovacionnuyu deyatel'nost' // Vestnik IPB (Vestnik professional'nyh buhgalterov). 2012. № 5. p. 39-44.

2. Bobryshev A.N, Agafonova N.P. Klassifikaciya zatrat v proektno-orientirovannyh organizaciyah: sushchnost' i podhody // Na strazhe ekonomiki. 2019. № 2 (9). p. 5-10.

3. Bobryshev A.N, Agafonova N.P. Osobennosti vedeniya upravlencheskogo ucheta v sisteme proektnogo menedzhmenta // Mezhdunarodnyj buhgalterskij uchet. 2018. T.21. №11 (449). p. 1329-1339.

4. Bobryshev A.N. Konceptual'nye i metodicheskie aspekty upravlencheskogo ucheta rezervnoj sistemy ekonomicheskogo subekta // Upravlencheskij uchet. - 2016. - № 2. - p. 3-13.

5. Bulgakova S.V., Bel'yaninov E.A. Procedurnoe obespechenie upravlencheskogo ucheta investicionnogo biznes-proekta v proizvodstvennoj sfere // Sovremennaya ekonomika: problemy i resheniya. 2019. № 2 (110). p. 84-100.

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3