TY - JOUR AU - Шаровська, Тамара Сергіївна AU - Старенька, Ольга Миколаївна PY - 2015/01/29 Y2 - 2024/03/28 TI - Operational accounting and control: information base for timely management decisions JF - Technology audit and production reserves JA - TAPR VL - 1 IS - 6(21) SE - Accounting, analysis and audit (by the type of economic activity) DO - 10.15587/2312-8372.2015.38596 UR - https://journals.uran.ua/tarp/article/view/38596 SP - 66-69 AB - <em>In the article it is investigated the practice of industrial enterprises accounting and operational controls, whereby it is determined that these two systems are very simplistic and imperfect, that does not allow for timely detection of adverse deviations and eliminate them, and as a result, reduces the company’s efficiency. In the modern business environment becomes relevant the formation of approach to further development of operational accounting and control, taking into account the objectives of operational management, ensuring the effective functioning of industrial enterprise. Problems of developing an accounting and control in the system of operational management now becoming more relevant to Ukrainian enterprises because the accounting and control system aren’t promptly receive the necessary information. As a result, recommendations are developed for the organization of operational management on interpenetration accounting and control functions, on their integration through shift of control centers with operational decision centers.</em> ER -