CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES

<p>The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established tha...

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Main Authors: Nadiia Pylypiv, Vasyl Motyl
Format: Article
Language:English
Published: Vasyl Stefanyk Precarpathian National University 2017-08-01
Series:Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu
Online Access:http://journals.pu.if.ua/index.php/aprde/article/view/2201
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author Nadiia Pylypiv
Vasyl Motyl
author_facet Nadiia Pylypiv
Vasyl Motyl
author_sort Nadiia Pylypiv
collection DOAJ
description <p>The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment.</p> <p><strong>Keywords:</strong> managerial accounting, organization, security, conceptual approach, building enterprise.</p>
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spelling doaj.art-3ebb1048e961462eb82d29b0bcd3c3b42022-12-21T19:39:56ZengVasyl Stefanyk Precarpathian National UniversityAktualʹnì Problemi Rozvitku Ekonomìki Regìonu2313-82462518-75892017-08-0121310111010.15330/apred.2.13.101-1101919CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISESNadiia Pylypiv0Vasyl Motyl1Precarpathian National University named after V. Stefanik, Ministry of Education and Science of Ukraine, Department of Theoretical and Applied Economics, Shevchenko str., 82, Ivano-Frankivsk, 76000, UkrainePrecarpathian National University named after V. Stefanik, Ministry of Education and Science of Ukraine, Department of Theoretical and Applied Economics, Shevchenko str., 82, Ivano-Frankivsk, 76000, Ukraine<p>The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment.</p> <p><strong>Keywords:</strong> managerial accounting, organization, security, conceptual approach, building enterprise.</p>http://journals.pu.if.ua/index.php/aprde/article/view/2201
spellingShingle Nadiia Pylypiv
Vasyl Motyl
CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu
title CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES
title_full CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES
title_fullStr CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES
title_full_unstemmed CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES
title_short CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES
title_sort conceptual approach to identification of the protection of the organization of management account for building enterprises
url http://journals.pu.if.ua/index.php/aprde/article/view/2201
work_keys_str_mv AT nadiiapylypiv conceptualapproachtoidentificationoftheprotectionoftheorganizationofmanagementaccountforbuildingenterprises
AT vasylmotyl conceptualapproachtoidentificationoftheprotectionoftheorganizationofmanagementaccountforbuildingenterprises