Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis
The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis) and logical (for...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2013-11-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/pdf/2013/11_0/119_123.pdf |
| _version_ | 1798043829743386624 |
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| author | Feofanova Iryna V. Feofanov Lev K. |
| author_facet | Feofanova Iryna V. Feofanov Lev K. |
| author_sort | Feofanova Iryna V. |
| collection | DOAJ |
| description | The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis) and logical (for identification of directions of improvement of accounting) methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services). The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training. |
| first_indexed | 2024-04-11T22:54:27Z |
| format | Article |
| id | doaj.art-69b77039c0ca47c0bd81777c8f1f489e |
| institution | Directory Open Access Journal |
| issn | 2222-4459 |
| language | English |
| last_indexed | 2024-04-11T22:54:27Z |
| publishDate | 2013-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-69b77039c0ca47c0bd81777c8f1f489e2022-12-22T03:58:28ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592013-11-0111119123Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic AnalysisFeofanova Iryna V.0Feofanov Lev K.1 Zaporizhia State Engineering Academy Zaporizhia State Engineering Academy The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis) and logical (for identification of directions of improvement of accounting) methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services). The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.http://www.business-inform.net/pdf/2013/11_0/119_123.pdfinformationaccountingstrategic analysispersonnelinnovationsexpenses |
| spellingShingle | Feofanova Iryna V. Feofanov Lev K. Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis Bìznes Inform information accounting strategic analysis personnel innovations expenses |
| title | Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis |
| title_full | Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis |
| title_fullStr | Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis |
| title_full_unstemmed | Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis |
| title_short | Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis |
| title_sort | improvement of the accounting system at an enterprise with the aim of information support of the strategic analysis |
| topic | information accounting strategic analysis personnel innovations expenses |
| url | http://www.business-inform.net/pdf/2013/11_0/119_123.pdf |
| work_keys_str_mv | AT feofanovairynav improvementoftheaccountingsystematanenterprisewiththeaimofinformationsupportofthestrategicanalysis AT feofanovlevk improvementoftheaccountingsystematanenterprisewiththeaimofinformationsupportofthestrategicanalysis |