Problems and Prospects of Accounting Management in the Digital Economy
There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2020-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/338 |
| _version_ | 1797884251217068032 |
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| author | A. U. Panakhov |
| author_facet | A. U. Panakhov |
| author_sort | A. U. Panakhov |
| collection | DOAJ |
| description | There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods for calculating costs, and the integration of various types and levels of accounting among themselves. The goal of the paper is to reveal key features of management accounting development in modern enterprises. The methodological basis of the work is a systematic approach, reflected in the idea of management accounting as a multi-level system that combines methodological, organizational and infrastructural aspect. The result of the study is the disclosure of the imbalance problems associated with increased attention to higher levels of management accounting without deepening the study of lower levels of business data. There are proposed the following directions of management accounting development: further division of accounting objects; expanding the possibilities of solving the problems of calculating costs due to modern technologies; integration of cost accounting with process models, which maintained in companies today outside the framework of accounting management. The results may be of interest to researchers, practitioners in the financial management and IT fields |
| first_indexed | 2024-04-10T04:03:32Z |
| format | Article |
| id | doaj.art-19c22b5eae774beaae38f80f202b5d90 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:03:32Z |
| publishDate | 2020-11-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-19c22b5eae774beaae38f80f202b5d902023-03-13T07:07:08ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-11-017561410.26794/2408-9303-2020-7-5-6-14321Problems and Prospects of Accounting Management in the Digital EconomyA. U. Panakhov0ООО «Центр информационных технологий»There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods for calculating costs, and the integration of various types and levels of accounting among themselves. The goal of the paper is to reveal key features of management accounting development in modern enterprises. The methodological basis of the work is a systematic approach, reflected in the idea of management accounting as a multi-level system that combines methodological, organizational and infrastructural aspect. The result of the study is the disclosure of the imbalance problems associated with increased attention to higher levels of management accounting without deepening the study of lower levels of business data. There are proposed the following directions of management accounting development: further division of accounting objects; expanding the possibilities of solving the problems of calculating costs due to modern technologies; integration of cost accounting with process models, which maintained in companies today outside the framework of accounting management. The results may be of interest to researchers, practitioners in the financial management and IT fieldshttps://accounting.fa.ru/jour/article/view/338цифровизация экономикицифровая экономикауправленческий учетбюджетированиеуправленческая отчетностьразвитиеперспективы |
| spellingShingle | A. U. Panakhov Problems and Prospects of Accounting Management in the Digital Economy Учёт. Анализ. Аудит цифровизация экономики цифровая экономика управленческий учет бюджетирование управленческая отчетность развитие перспективы |
| title | Problems and Prospects of Accounting Management in the Digital Economy |
| title_full | Problems and Prospects of Accounting Management in the Digital Economy |
| title_fullStr | Problems and Prospects of Accounting Management in the Digital Economy |
| title_full_unstemmed | Problems and Prospects of Accounting Management in the Digital Economy |
| title_short | Problems and Prospects of Accounting Management in the Digital Economy |
| title_sort | problems and prospects of accounting management in the digital economy |
| topic | цифровизация экономики цифровая экономика управленческий учет бюджетирование управленческая отчетность развитие перспективы |
| url | https://accounting.fa.ru/jour/article/view/338 |
| work_keys_str_mv | AT aupanakhov problemsandprospectsofaccountingmanagementinthedigitaleconomy |