Issue №: 5 (45)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
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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About journal
051 Economics
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073 Management
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241 Hotel, restaurant and catering
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
