FORMATION OF MANAGERIAL AND FINANCIAL ACCOUNTING AS TOOLS FOR COST MANAGEMENT
The article examines the formation of management and financial accounting as key tools for cost management at machine-building enterprises in the context of digitalization and globalization of the economy. The relevance of the study is determined by the need to adapt accounting systems to the moder...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Helvetica Publishing House
2025-02-01
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| Series: | Економіка та суспільство |
| Subjects: | |
| Online Access: | https://economyandsociety.in.ua/index.php/journal/article/view/5652 |
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| Summary: | The article examines the formation of management and financial accounting as key tools for cost management at machine-building enterprises in the context of digitalization and globalization of the economy. The relevance of the study is determined by the need to adapt accounting systems to the modern challenges of the business environment. The purpose of the study is to analyze the theoretical and methodological foundations of management and financial accounting, compare them with international standards, and identify prospects for developing accounting systems in the machine-building industry. The research methodology is based on comparative analysis, generalization, and systematization. The practical significance of the study lies in developing recommendations to improve management accounting to optimize costs, enhance competitiveness, and ensure the financial stability of enterprises.
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| ISSN: | 2524-0072 |