Food Industry <br />Economics

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012


Development of managerial accounting: historical and practical aspect

Kuprina N.; Rudiuk I.

Key words: managerial accounting; strategic managerial accounting; development stages; enterprise; external factors; competitiveness.

Page: 87-95

Abstract

The purpose of the research is to analyze scientific works on the development of managerial accounting, approaches to the definition of essence of the categories "managerial accounting", "strategic managerial accounting". The research of approaches to the development stages of managerial accounting in historical and practical aspects allowed to carry out their generalization, as well as substantiation of definition of strategic managerial accounting as modern form of accounting for effective activity of enterprises and ensuring their competitiveness.
During the process of the research, the following methods were used: system comparative analysis and synthesis (for the analysis of approaches to the classification of development stages of managerial accounting); methods of theoretical generalization (for research and definition of conceptual apparatus of categories).
The research confirmed that the first mention of the emergence of managerial accounting dates back to 1855 in the United States, and its formation begins with the first attempts to unify accounting procedures. Since the beginning of the 1990s, new methods of managerial accounting have been developed in economically developed countries: general cost management system, cost accounting by type of activity, calculation by transactions, system of balanced indicators, etc. The research has confirmed many approaches to the formation of development stages of managerial accounting, but some authors have questioned the existence of managerial accounting in Ukraine, which can not be agreed. The result of the research is formation of the own approach in historical and practical aspect of the development of managerial accounting and confirmation of existence and application of modern direction of managerial accounting - strategic managerial accounting in connection with the fact that under the conditions of enterprise management in the current market conditions external factors are dominant over the internal.
It is necessary to create the approach to the formation of development stages of managerial accounting in historical and practical aspects from the middle of the XIX century to the beginning of XXI century, as well as to investigate the categories of "managerial accounting", "strategic managerial accounting" for further scientific research.
The obtained results are aimed at the formation of managerial accounting methods in the current condi-tions of enterprise management in order to ensure their efficiency and competitiveness.


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DOI: 10.15673/fie.v10i1.871

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