Operational accounting and control: information base for timely management decisions

Authors

DOI:

https://doi.org/10.15587/2312-8372.2015.38596

Keywords:

operational accounting, operational control, enterprise management, controlling, integration

Abstract

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.

Author Biographies

Тамара Сергіївна Шаровська, Odessa National Economic University, 8, Preobragenska str., Odesa, Ukraine, 65082

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Auditing

Ольга Миколаївна Старенька, Odessa National Economic University, 8, Preobragenska str., Odesa, Ukraine, 65082

Lecturer

Department of Accounting and Auditing

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Published

2015-01-29

How to Cite

Шаровська, Т. С., & Старенька, О. М. (2015). Operational accounting and control: information base for timely management decisions. Technology Audit and Production Reserves, 1(6(21), 66–69. https://doi.org/10.15587/2312-8372.2015.38596

Issue

Vol. 1 No. 6(21) (2015): Economics and management of enterprise (by the type of economic activity)

Section

Accounting, analysis and audit (by the type of economic activity)

License

Copyright (c) 2016 Тамара Сергіївна Шаровська, Ольга Миколаївна Старенька

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