IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY

The scope of benchmarking is defined in the article. The aim of the article is to research theoretic aspects of benchmarking and to justify the efficiency of using benchmarking instruments with the aim of improving accounting. The perspectives of application benchmarking in system of forming an acco...

Full description

Bibliographic Details
Main Authors: L. M. Akimova, O. V. Osadcha, О. О. Akimov
Format: Article
Language:English
Published: FINTECH Alliance LLC 2018-03-01
Series:Фінансово-кредитна діяльність: проблеми теорії та практики
Subjects:
Online Access:https://fkd.net.ua/index.php/fkd/article/view/1626
_version_ 1797705500332130304
author L. M. Akimova
O. V. Osadcha
О. О. Akimov
author_facet L. M. Akimova
O. V. Osadcha
О. О. Akimov
author_sort L. M. Akimova
collection DOAJ
description The scope of benchmarking is defined in the article. The aim of the article is to research theoretic aspects of benchmarking and to justify the efficiency of using benchmarking instruments with the aim of improving accounting. The perspectives of application benchmarking in system of forming an accounting information of business entities and nonprofit organizations are grounded. The factors, which provide the efficiency of benchmarking accounting system for the business entity, is defined. The organizational model of benchmarking in accounting, which will allow to minimize the cost of implementation of benchmarking, while focusing on its enforcement, are presented. It was grounded, that applying benchmarking is the possibility to form your own team of experts in accounting and taxation, to experience the implementation of organization changes consequently creating conditions for further advancement of accounting.
first_indexed 2024-03-12T05:37:13Z
format Article
id doaj.art-2042fdbe4ccb42d4ac28b196ff37850f
institution Directory Open Access Journal
issn 2306-4994
2310-8770
language English
last_indexed 2024-03-12T05:37:13Z
publishDate 2018-03-01
publisher FINTECH Alliance LLC
record_format Article
series Фінансово-кредитна діяльність: проблеми теорії та практики
spelling doaj.art-2042fdbe4ccb42d4ac28b196ff37850f2023-09-03T06:17:45ZengFINTECH Alliance LLCФінансово-кредитна діяльність: проблеми теорії та практики2306-49942310-87702018-03-0112410.18371/fcaptp.v1i24.128340IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGYL. M. Akimova0O. V. Osadcha1О. О. Akimov2National University of Water and Environmental EngineeringNational University of Water and Environmental EngineeringInterregional Academy of Personnel ManagementThe scope of benchmarking is defined in the article. The aim of the article is to research theoretic aspects of benchmarking and to justify the efficiency of using benchmarking instruments with the aim of improving accounting. The perspectives of application benchmarking in system of forming an accounting information of business entities and nonprofit organizations are grounded. The factors, which provide the efficiency of benchmarking accounting system for the business entity, is defined. The organizational model of benchmarking in accounting, which will allow to minimize the cost of implementation of benchmarking, while focusing on its enforcement, are presented. It was grounded, that applying benchmarking is the possibility to form your own team of experts in accounting and taxation, to experience the implementation of organization changes consequently creating conditions for further advancement of accounting.https://fkd.net.ua/index.php/fkd/article/view/1626benchmarkingaccounting processorganization of accounting.
spellingShingle L. M. Akimova
O. V. Osadcha
О. О. Akimov
IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY
Фінансово-кредитна діяльність: проблеми теорії та практики
benchmarking
accounting process
organization of accounting.
title IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY
title_full IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY
title_fullStr IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY
title_full_unstemmed IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY
title_short IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY
title_sort improving accounting management via benchmarking technology
topic benchmarking
accounting process
organization of accounting.
url https://fkd.net.ua/index.php/fkd/article/view/1626
work_keys_str_mv AT lmakimova improvingaccountingmanagementviabenchmarkingtechnology
AT ovosadcha improvingaccountingmanagementviabenchmarkingtechnology
AT ooakimov improvingaccountingmanagementviabenchmarkingtechnology