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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
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FINTECH Alliance LLC
2018-03-01
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Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
Subjects: | |
Online Access: | https://fkd.net.ua/index.php/fkd/article/view/1626 |
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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 |