Accounting and statistics
Bobryshev A.N. —
Functional transformations of management accounting in the conditions of crisis processes in the economy
// Theoretical and Applied Economics.
– 2018. – ¹ 3.
– P. 162 - 169.
DOI: 10.25136/2409-8647.2018.3.18444 URL: https://en. nbpublish.com/library_read_article.php?id=18444
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Year after year, management accounting increasingly intrudes into the activity of national enterprises. At the same time, in the conditions of dynamic use in corporate environment of the instruments of management accounting, its methodology undergoes certain changes in the process of adjustment to the specific terms of national business. Due to this fact, multiple approaches to information production have also undergone significant changes. Therefore, the subject of this research is the functional diversity of management accounting in the conditions of crisis processes in the economy. The author carefully examines the effects caused by crisis processes in the economy upon the development of the management accounting tools. A working hypothesis of the study is the thesis that in the conditions of crisis processes in the economy, the entrepreneurial structures for the purpose of more efficient management of its sub-microenvironment must implement the anti-crisis model of management accounting with the immanent set of functions, tasks and tools. The article substantiates the initial theoretical basis of the subsystem of anti-crisis management accounting. In this regard, pursuant to the systemic approach, the author formulated the following logics of the modular-structural actions: examination of positive and negative effects of the establishment of methodology of management accounting in the conditions of crisis processes in the economy; formation of structural components of the distinguished subsystem (goals, functions, tasks, subject); determination of instrument-methodological set, which includes combination of approaches, means, procedures, tools and methods of accounting; establishment of tectological boundaries of the distinguished subsystem in the context of interaction with the system of higher level – system of accounting-analytical procurement in enterprise performance as a whole, as well as with external environment. The author’s main contribution lies in creation of the initial theoretical basis of the subsystem of anti-crisis management accounting predicated on the following: improved conceptual-categorical apparatus; highlighted, and in some aspects, firstly formulated goals, functions, tasks, and the object of the distinguished subsystem; determination of instrumental-methodological set, which includes the combination of approaches, means, procedures, tools and methods of accounting, in other words mechanism of methodological procurement for implementation of the management accounting procedures. The assemblage of these scientific positions characterizes the conceptual content of anti-crisis subsystem of management accounting, which implementation in the conditions of depressive processes in the economy, will allow producing more relevant information for the efficient administrative decision-making.
management solutions, business depression, Accounting, economic crisis, functions of management accounting, Management accounting, controlling, cost management, anti-crisis solutions, budgeting
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