The purpose of the article is to study the theoretical and practical approaches to the organization of management accounting on the basis of its own paradigm of accounting and information support for making effective decisions on strategic management of the enterprise. Problems of the organization of the administrative account at the domestic enterprises are defined. The results of scientists' research on the choice of technologies / tools for the organization of management accounting, which provide more opportunities for the analysis of accounting and analytical information, increase the speed of its receipt, are generalized. The necessity of building management accounting in the accounting and information system of the enterprise is researched. The authors allocate the concept of accounting and analytical support and accounting and analytical information as one of the most important ways to improve the efficiency of enterprises in modern market conditions, which are largely due to the processes of economic and digital globalization, ensure the interaction of different departments of any enterprise. It is substantiated that the main functions of accounting and analytical support are accounting, analytical and information. Emphasis is placed on the list of accounting software products for their role in the accounting system of the enterprise. The stages of construction of management accounting, their influence on the formation of business strategy in modern enterprises are determined. The advantages of using financial and non-financial indicators of the enterprise, the relevant approach, which will perform management functions in order to make managerial decisions by type of activity, are analyzed. It is examined that the organizational support of the functioning of management accounting involves the redistribution of roles between services (departments), which belong to the information section of the organizational structure of enterprise management. The organization of management accounting in the accounting and information support of the enterprise management system is proposed to be carried out on the basis of the developed model. A number of advantages that the modern organization faces at the stage of organization of management accounting are determined, the corresponding generalizations, conclusions and offers are made. The necessity of further improvement is substantiated and the main purpose of management accounting at the enterprises at the present stage of development of a market society is defined.
Globalized information has become one of the most important factors in increasing the productivity of an enterprise, and information technologies are a prerequisite for its effective functioning. The purpose of the article is to assess the state and determine the prospects for the development of the use of computer technologies in the accounting and analytical work of Ukrainian enterprises. The main aspects of the introduction and use of modern computer technologies in the accounting and analytical work of enterprises were investigated. The phenomenon of computerization of accounting was highlighted as one of the most important areas of increasing the efficiency of enterprises in modern market conditions, largely due to the processes of economic and digital globalization. A comprehensive assessment of existing accounting software products was carried out, the main functional capabilities of computer programs for conducting accounting and analytical work of enterprises were analyzed and their average cost of implementation was determined. It was determined that the automation of the accounting and analytical process allows the enterprise to save its own resources and to receive benefits. Among these are saving time, making tasks more efficient, and having more accurate analytics. Other than these, however, reducing costs is one of the significant benefits that companies and accounting firms experience as they embrace the latest technologies to optimize processes. Considerable attention is paid to the list of software requirements for automation of accounting, analysis and audit of enterprises. A number of main problems faced by enterprises at the stage of development, use and implementation of computer programs in the accounting and analytical process have been identified. The trends and prospects for the use of software in the accounting and analytical work of Ukrainian enterprises were determined. Current accounting trends tell us one thing: digitization is as ubiquitous in the accounting sector as it is anywhere else, but human roles remain just as relevant. Another development that will define accounting practice in the future is the growing acceptance of remote work in the field.
The article examines the organization and methodology of financial investigations in wartime conditions. The concept of financial investigations is singled out as an effective mechanism for ensuring the effective functioning of the national economic system and sustainable economic growth of Ukraine. The law enforcement agencies that are engaged in the investigation of crimes directed against the interests of the state in the sphere of finance and related areas are listed, as well as the main tasks of these state agencies are indicated. The procedure for planning investigations of financial violations is considered, and separate investigative versions of the commission of a financial crime are given. A comprehensive assessment of the number of materials sent to law enforcement agencies on financial investigations for the first half of 2022 was carried out, and the dynamics of the results of conducting cases related to financial crimes in the period from 2020-2022 were analyzed, relevant generalizations, conclusions and proposals were made. The need for further improvement of the organization and methodology of financial investigations in the modern unstable conditions of the functioning of domestic enterprises is substantiated.
The article explores the main aspects of the introduction and use of accounting on the basis of outsourcing. It is noted that the purpose of the article is to examine and evaluate the current state of accounting services on the basis of outsourcing, as well as to determine the efficiency, feasibility and impact of its application on the activities of enterprises, in particular, in the context of reducing the company’s costs. The concepts of outsourcing and accounting outsourcing, their types, goals and causes are distinguished. Several factors for the selection of outsourcing companies that should be taken into attention when choosing a business entity for conduct of accounting. A separate situation on the calculation of economic efficiency from the use of accounting outsourcing is considered, on the example of the presented enterprise it is proved that its use is efficient and economically substantiated. It is determined that use of accounting outsourcing appears the most optimal for small and medium-sized enterprises. It is noted that outsourcing of accounting services allows not only to focus on a reliable reflection of the facts of economic activity of companies, but also on the rational use of their resources. A number of advantages and disadvantages of accounting at the enterprise for various forms of accounting organization are identified and compared. The article outlines a number of problems faced by a modern enterprise when choosing the use of accounting services on the basis of outsourcing and which slow down the application of outsourcing practice at such enterprises. The financial benefits of a domestic enterprise from the use of outsourcing of accounting services are examined, appropriate generalizations, conclusions and proposals are made. The need for further improvement is substantiated and the prospects for using outsourcing of accounting services in the work of domestic enterprises are determined.
Львівський національний університет імені Івана Франка аКТуальні проблеми Формування еТиКи державних Службовців анотація. У статті проаналізовано основні проблеми формування етики службовців системи державної служби України. Висвітлено наукові підходи до розуміння сутності поняття етики державних службовців. Встановлено нормативно-правові джерела етичних стандартів професійної діяльності та етики державних службовців України. Проаналізовано та визначено основні правила та принципи моральних засад держаної служби. Виявлено суперечності процесу функціонування етики державних службовців. Доведено, що важливу роль у процесі формування етичної поведінки державного службовця відіграє системний підхід. Встановлено, що проблемами, які потребують подальшого вивчення є розробка понятійних стандартів моральних цінностей, норм і правил службової поведінки, методик вивчення морально-професійних якостей державних службовців, ролі керівника у формуванні професійної етики державних службовців тощо. Ключові слова: етика, професійна етика, державний службовець, державна служба, етичні цінності.
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