DEVELOPMENT OF ACCOUNTING IN THE SYSTEM OF MAKING MANAGERIAL DECISIONS: HISTORICAL ASPECT
PRODANCHUK Mykhailo - Doctor of Economic Sciences, Associate Professor of State Audit and Control Department NSC "Institute of Agrarian Economics" NAAS of Ukraine (Ukraine, 03127, m. Kyiv, st. Heroes of Defense, е-mail: Prodanchukma@gmail.com)
The article investigates the history of stages of emergence and formation of accounting in enterprise management in different countries of the world, taking into account domestic experience, and also determines its development in ensuring strategic decision-making. According to the results of the study, it is found that in the countries of the world there is no single approach of interpretation of "management accounting". It is justified that for English-speaking countries only, the concept of "management accounting" is generally accepted. It is determined that the term "management accounting" is a misinterpretation of the phrase "Management accounting", which literally means "management accounting", not management accounting. This made it possible to clarify the modern understanding of management accounting, which comes down to the disclosure of its first part, that is, the emphasis on the word "managerial", because it is this definition reveals a meaningful content of what is expected of such accounting and what it is intended for.
It is determined that the development of management accounting is in an interdisciplinary direction. Systems theory and analysis, law, economic cybernetics, mathematics, probability theory, modeling, models and decision-making methods, information technology and programming. Such synergetics helps to strengthen accounting in business management of enterprises.
The study of the historical evolution of management accounting component revealed the patterns of its formation and helped to highlight the six stages of its development in management. Selected stages of accounting form reflect the development of its organization and methodology in management, thereby attesting to the emergence of new ever-growing requirements for both accounting and its data.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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