Implementation of Management Reporting in the System of Management Accounting at the Enterprise

Harkusha, Serhii

doi:10.32843/infrastruct39-62

Cited by 4 publications

(3 citation statements)

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“…У працях P. Ulrich, V. Frank, R. Buettner, W. Becker [6] описано вплив сучасних технологій на управлінську звітність. С. Гаркуша [7] характеризує відмінності фінансової й управлінської звітності та аргументує значення запровадження останньої в системі управлінського обліку. М. Проданчук, Ю. Бездушна, А. Михалків, Н. Шевчук, О. Попова [3] досліджують розвиток інтегрованої звітності, яка забезпечує інтегровану систему показників системи управління.…”

Section: аналіз останніх досліджень і публікаційunclassified

Міжнародні Підходи До Формування Управлінської Звітності

Гуцаленко,

Попова

2024

Журнал "Агросвіт"

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Section: аналіз останніх досліджень і публікаційunclassified

Міжнародні Підходи До Формування Управлінської Звітності

Гуцаленко,

Попова

2024

Журнал "Агросвіт"

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“…The prospects for using robotic automation processes in collaboration with cognitive platforms, artificial intelligence, and blockchain technology (Popivnyak, 2019) are very real, but there are risks associated with the false sense of security that can arise when digital technology replaces human intelligence without a deep understanding of the processes involved (Korhonen et al, 2021). Each program for the digitalization of the accounting process saves time and money for the enterprise and allows for effective management decisions (Adamyk, 2016;Harkusha, 2017). Of course, they have their advantages, disadvantages, and features, but their main goal is to simplify the work of accountants through automation (Pavelchak-Danylyuk, 2014) and the digitalization of accounting data.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Digitalization of Accounting: Implementation Features and Efficiency Assessment

Gnatiuk

Shkromyda

2023

jpnu

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The digitalization of accounting processes offers significant benefits, including increased efficiency and reduced errors in accounting data. However, the successful implementation of new and modernization of existing computer programs in the accounting system requires consideration of cost, technical, professional, and managerial factors. This study aims to provide a comprehensive analysis of qualitative and quantitative parameters that can form the basis for making decisions on the integration of automated accounting data processing, robotic process automation, artificial intelligence, blockchain, or their combinations into existing systems for the full digitalization of accounting. The integration of software robots and artificial intelligence into accounting systems offers various benefits related to the creation of a non-standard environment where the generation, transfer, and exchange of traditional accounting information is accelerated and improved through the integration of data from other management systems and databases. These improvements contribute to the efficiency and reliability of the automated accounting system. The introduction of software components such as robotic process automation and artificial intelligence helps to free accounting staff from the routine of repetitive operations and ensures automatic prioritization and sequencing of accounting registration in the digital space. Integration of bots into an automated accounting system also facilitates document sharing and provides remote automated monitoring. This increases interaction between departments and improves control over operations that require additional attention from managers.To assess the effectiveness of such software solutions, the authors critically evaluate existing approaches to determining the qualitative indicators that are expected to be obtained after the introduction of software innovations and propose to supplement the performance criteria with quantitative indicators, among which are the time-saving ratio in document processing, the error rate and the resource-saving ratio. In conclusion, this study substantiates the need to consider quantitative parameters and coefficients that can be used to assess the effectiveness of implementing software solutions in automated accounting systems for the digitalization of financial information. The results emphasize the need for a holistic approach to assessing the effectiveness, reliability, and security of these solutions. Improved technical knowledge and training of accounting professionals in security assessment are crucial for the successful implementation and use of digitalization of accounting systems.

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“…У сучасній практиці управлінські звіти формуються автоматично за допомогою комп'ютерних систем та програмного забезпечення, доступного на підприємстві. Практика ведення управлінського обліку і звітності свідчить про залежність їх програмного забезпечення від бухгалтерських програм; через відсутність фахівців зі складання і ведення управлінської звітності працівникам часто доводиться навчатися самостійно, попутно винаходячи форми звітів із урахуванням з особливостей діяльності підприємства [14].…”

Section: рис 3 роль та місце управлінської звітності в системах управ...unclassified

Management reporting of the enterprise” theoretical-methodological aspects and principles of formation

Lemishovska,

Mykhaylovskyy

2023

SMEU

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The principles of formation and methodical basis of construction of management reporting, considered as an instrumental tool in the system of enterprise management functions, are considered. An analysis of the existing approaches to establishing the feasibility (economic justification) criteria for the practical implementation of the management reporting system at the enterprise, as well as their forms with the selection of the functional purpose of the reporting information flows, was carried out. The role and place of management reporting as an information toolkit in the modern enterprise management system is given. Problematic aspects in modern models of management reporting are given, which include: the introduction of an excessive amount of information into the system of management accounting and management reporting, which causes overloading of the information base and the use of overly complex methods and calculations; management reports are formed on the basis of software (accounting programs) in the absence of specialists in the preparation and maintenance of management reporting of the appropriate level of knowledge and skills in working with them. The recommendations of scientists on ways to improve approaches to the formation of management reporting based on the principles that are embedded in modern concepts of management and the publication of information about the functioning of the enterprise by various types of reporting are summarized. It is argued that the functional role and place of management reporting in the modern management system should be determined depending on the specifics and nature of the enterprise's activity. The conclusion is formulated that management reporting in the conditions of modern enterprise management can be articulated as one of the important tools for making balanced management decisions, considered as a separate component or subsystem (function) of enterprise management. The direction of further research in the field of management reporting is argued, which involves focusing attention on the selection of achievable modern tools (systems of tools) for their rational use in the formation of specific information and analytical reports for management systems of different hierarchical levels.

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Implementation of Management Reporting in the System of Management Accounting at the Enterprise

Cited by 4 publications

References 0 publications

Міжнародні Підходи До Формування Управлінської Звітності

Міжнародні Підходи До Формування Управлінської Звітності

Digitalization of Accounting: Implementation Features and Efficiency Assessment

Management reporting of the enterprise” theoretical-methodological aspects and principles of formation

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