FEATURES OF APPLICATION OF ERP-SYSTEMS IN MANAGEMENT ACCOUNTING
Journal: AUDITOR
Volume 1 № 3
, 2015
Rubrics: ACCOUNTING AND REPORTING
Authors:
1.
Diplomatic Academy of the Ministry of Foreign Aff airs of the Russian Federation
(World Economy Department, Associate Professor)
Type:
Article
Pages:
from 71
to 76
Status:
Published
Received:
17.08.2015
Accepted:
17.08.2015
Published:
17.08.2015
Language:
Russian
Keywords:
management accounting, cost accounting, planning, budgeting, cost price formation
Abstract (English):
The article is devoted to problems of application in the account field of automated systems to support management activities, which provide standardized business processes, different algorithms for data analysis and decision-making in order to improve management of the organization. Based on the research was made a reasoned conclusion about the need to unite the theory of management accounting methodology formalization and optimization of business processes, technology development and implementation of enterprise information systems taking into account the specifics of the company.
The article is devoted to problems of application in the account field of automated systems to support management activities, which provide standardized business processes, different algorithms for data analysis and decision-making in order to improve management of the organization. Based on the research was made a reasoned conclusion about the need to unite the theory of management accounting methodology formalization and optimization of business processes, technology development and implementation of enterprise information systems taking into account the specifics of the company.
Keywords:
management accounting, cost accounting, planning, budgeting, cost price formation
management accounting, cost accounting, planning, budgeting, cost price formation
1. Grinin A.Yu. Upravlenie zavodom v stile kaydzen: Kak snizit´ zatraty i povysit´ pribyl´. - M.: Al´pina Pablisher, 2012. - 189 s.
2. Layker Dzh. Dao Toyota: 14 printsipov menedzhmenta vedushchey kompanii mira / Per. s angl. - M.: Al´pina Pablisher, 2013. - 400 s.
3. Mashinistova G.E. Kak navesti poryadok v upravlencheskom uchete zatrat / G. Mashinistova. - Finansovyy direktor. - №3. - 2010. - S. 32-39.
4. Utenin V. Biznes zamedlennogo deystviya, ili Prakticheskie resheniya dlya povysheniya effektivnosti organizatsii. - M.: Al´pina Pablisher, 2010. - 250 s.
