IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable so...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-07-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2228 |
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| author | E. A. Bunto O. S. Dyakonova |
| author_facet | E. A. Bunto O. S. Dyakonova |
| author_sort | E. A. Bunto |
| collection | DOAJ |
| description | The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. The model of accounting and analytical system at the enterprises of the radio-electronic industry, based on the information base available to various users, from the position of the complex nature of theoretical, methodological and organizational issues, has been proposed. The most significant advantages of using the proposed model in the field of management accounting have been highlighted. |
| format | Article |
| id | doaj-art-c2618c8ea78d44c4bfe244d07a289d89 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-c2618c8ea78d44c4bfe244d07a289d892025-02-04T08:28:04ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-07-01059710310.26425/1816-4277-2020-5-97-1031722IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRYE. A. Bunto0O. S. Dyakonova1State University of ManagementState University of ManagementThe article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. The model of accounting and analytical system at the enterprises of the radio-electronic industry, based on the information base available to various users, from the position of the complex nature of theoretical, methodological and organizational issues, has been proposed. The most significant advantages of using the proposed model in the field of management accounting have been highlighted.https://vestnik.guu.ru/jour/article/view/2228informationinformation basemanagement accountingaccounting and analytical systementerpriseradio-electronic industryeffectivenessefficiency |
| spellingShingle | E. A. Bunto O. S. Dyakonova IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY Вестник университета information information base management accounting accounting and analytical system enterprise radio-electronic industry effectiveness efficiency |
| title | IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY |
| title_full | IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY |
| title_fullStr | IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY |
| title_full_unstemmed | IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY |
| title_short | IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY |
| title_sort | improvement of information base of management accounting at the enterprises of the radio electronic industry |
| topic | information information base management accounting accounting and analytical system enterprise radio-electronic industry effectiveness efficiency |
| url | https://vestnik.guu.ru/jour/article/view/2228 |
| work_keys_str_mv | AT eabunto improvementofinformationbaseofmanagementaccountingattheenterprisesoftheradioelectronicindustry AT osdyakonova improvementofinformationbaseofmanagementaccountingattheenterprisesoftheradioelectronicindustry |