Issue 23, 2016

ISSN 2415-3206 (Print)

Management, 2016, 23: 41–47

URI http://en.menagement.knutd.edu.ua/41-47-23-2016

JEL Classification: Н210

UDC 658.532:658.27

M. SKRYPNYK, M. MATYUKHA

Kyiv National University of Technologies and Design

ORGANIZATIONAL ASPECTS OF STRATEGIC MANAGERIAL ACCOUNTING WITH CONSIDERATION OF INTERNATIONAL PRACTICE

Language: English

Abstract. In the article has been considered the issue of identify factors in the organization of strategic managerial accounting, considering internal and external environment of the modern enterprise. There has been analyzed the essential characteristics and specific features of strategic managerial accounting, as well as the differences between strategic and traditional managerial accounting. The research resulted in determination of informational aims of strategic managerial accounting, realized in the decision-making system.

Keywords: strategy, managerial accounting, strategic managerial accounting, efficiency, control.

References

  1. Andersen, E., Hrude, K., & Khauh, T. (2006) Sfokusyrovannoe upravlenye proektom. [Focused project management.] (V. Ehorova, Trans). Moscow: FAYR-PRESS [in Russian].
  2. Atkynson, E A., Banker, R. D., Kaplan, R. S., & Yanh, M. S. (2005) Upravlencheskyy uchet [Management accounting]. (A. Korsunskyy, Trans) (3d ed., rev.). Moscow: Yzd. dom «Vyl’yams».
  3. Bolduev, M. V. (2010) Kontseptual’ni pidkhody formuvannia stratehichnoi bukhhalterii. [Conceptual approaches forming strategic accounting.] Visnyk Zaporiz’koho natsional’noho universytetu, 3(7),122-128 [in Ukrainian].
  4. Vakhrushyna, M.A., Sydorova, M.Y & Borysova, L.Y. (2011). Stratehycheskyy upravlencheskyy uchet: polniy kurs MVA [Strategic management accounting: a full MBA course]. Moscow: Ryd Hrupp [in Russian].
  5. Drury K. (1998) Vvedenye v upravlencheskyy y proyzvodstvennuy uchet [Introduction to management and production accounting]. N. D. Eryashvyly (Ed.). Moscow: Audyt, YuNYTY [in Russian].
  6. Kutsyk P. O. (2011) Rozvytok upravlins’koho obliku: mizhnarodnyi kontekst i perspektyvy. [The development of management accounting: international context and perspective]. Problemy teorii ta metodolohii bukhhalters’koho obliku, kontroliu ta analizu [Problems of theory and methodology of accounting, control and analysis], 3ch. 1 (21), 211-216 [in Ukrainian].
  7. Ozeran, V. O. & Boychuk, T. M. (2014). Stratehichnyi upravlins’kyi oblik yak skladova oblikovo-analitychnoi systemy upravlinnia vytratamy periodu [Strategic management accounting as part of accounting and analytical expenditure management period]. Visnyk L’vivs’koyi komertsiynoyi akademiyi. Seriya: Ekonomichna, Vyp. 44, 61-65 [in Ukrainian].
  8. Panchenko, Yu. V. & Buflon, L. Ya. (2009). Orhanizatsino-metodychni aspekty zaprovadzhennia upravlins’koho obliku na pidpryemstvakh hotel’noho biznesu. [Organizational and methodological aspects of implementation of management accounting at hotel business enterprises]. Visnyk L’vivs’koi komertsiynoi akademyi. Seriia ekonomichna, Vyp.30. Retrieved from http://tourlib.net/statti_ukr/panchenkova.htm [in Ukrainian].
  9. Plikus, I. Y. (2002). Statehichnyi oblik yik instrument stratehichnoho upravlinnia pidpryemstvom. [Strategic accounting as a tool of strategic management]. Zhurnal “Visnyk Ukraiins’koi akademii bankivs’koi spravy”. Sumy, 12, 94-95 [in Ukrainian].
  10. Pushkar, M. S. (2006). Kreatyvnyi oblik (stvorennia informatsii dlia menedzheriv): monohr. [Creative accounting (creating information for managers): monograph] Ternopil’: Kart-blansh [in Ukrainian].
  11. Rayan, B. (1998). Stratehycheskyy uchet dlya rukovodyteley [Strategic Accounting for managers]. V.A. Mykryukova. (Ed.). Moscow: Audyt, YuNYTY [in Russian].
  12. Suvorova, S. P. (2007). Formyrovanye stratehycheskoho upravlencheskoho ucheta na promushlennukh predpryyatyyakh: teoryya y metodolohyya. [Formation of strategic management accounting at industrial enterprises: theory and methodology.] Extended abstract of Doctor’s thesis. Orel: OHTU [in Russian].
  13. Shevchuk, V. R. (2012). Statehichnyi upravlins’kyi oblik yak systema informatsiynoi pidtrymky konkurentnoi stratehii pidpryemstva. [Strategic management accounting as an information support system of enterprise competitive strategy]. L’vivs’kyi natsional’nyi universytet imeni Ivana Franka, kaf. obliku i audytu, Retrieved from http://ena.lp.edu.ua:8080/bitstream/ ntb/12559/1/55_281-285_Vis_722 menegment.pdf [in Ukrainian].
  14. Yurasova, Y.O. (2006). Stratehycheskyy upravlencheskyy uchet [Strategic Management Accounting]. Nauchnaya zhyzn’ [Scientific life.], 36, 67-70 [in Russian].
  15. Chaya, B.T. & Chupakhyna, N.Y. (2007). Perspektyvy razvytyya upravlencheskoho ucheta. [Prospects for the development of management accounting.] Zhurnal «Ekonomycheskyy analyz: teoryya y praktyka, 22 (103), 10 [in Russian].
  16. Yarkova, Y. V. (2010). Stratehycheskyy upravlencheskyy uchet na predpryyatyyakh khymycheskoy promyshlennosty. [Strategic management accounting at the enterprises of chemical industry.] Candidate’s thesis. Volhohrad: VHU [in Russian].
  17. Yaruhova, A. (1991). Upravlencheskyy opyt ekonomyky razvytykh stran [Management experience of developed countries economy] Ya.V. Sokolova (Ed.). Moscow: Fynansy y statystyka [in Russian].
  18. Johnson, H.T. & Kaplan R. (1987). Relevance Lost: The Rise and Fall of Management Accounting. Harvard: Harvard University Press.

Full text   pdf

Reference to this article:

Skrypnyk, M., Matyukha, M. (2016). Organizational aspects of strategic managerial accounting with consideration of international practice. Management, 23: 41–47