The Modern Tendencies in the Development of Cost Accounting
The article is aimed at substantiating the modern tendencies in the cost accounting and identifying further directions of its development on the basis of analysis of innovative accounting systems in management of enterprise’s expenses. Problems and tasks regarding the cost accounting are illuminated...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2019-02-01
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| Series: | Bìznes Inform |
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| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-277_282.pdf |
| _version_ | 1819077083149631488 |
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| author | Fomina Olena V. |
| author_facet | Fomina Olena V. |
| author_sort | Fomina Olena V. |
| collection | DOAJ |
| description | The article is aimed at substantiating the modern tendencies in the cost accounting and identifying further directions of its development on the basis of analysis of innovative accounting systems in management of enterprise’s expenses. Problems and tasks regarding the cost accounting are illuminated, possible ways of their solution are suggested. An analysis of innovative systems of accounting in management of enterprise’s expenses is carried out. Tendencies in accounting are researched on the basis of use of the theoretical-methodological instrumentarium of the institutional economic theory. It is determined that management of enterprise cost accounting should be a continuous, operational process of generating the costs-related information using the instruments and methods that are driven by enterprise goals together with the opportunities for their application, which will help to make informed managerial decisions for rational use of limited resources and to achieve high economic result of enterprise. The innovations in cost accounting are systematized and further directions of its development are substantiated. |
| first_indexed | 2024-12-21T18:51:33Z |
| format | Article |
| id | doaj.art-d1675c46c7414f93a76f477b4ce93000 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-21T18:51:33Z |
| publishDate | 2019-02-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-d1675c46c7414f93a76f477b4ce930002022-12-21T18:53:45ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2019-02-012493277282https://doi.org/10.32983/2222-4459-2019-2-277-282The Modern Tendencies in the Development of Cost AccountingFomina Olena V. 0Kyiv National University of Trade and EconomicsThe article is aimed at substantiating the modern tendencies in the cost accounting and identifying further directions of its development on the basis of analysis of innovative accounting systems in management of enterprise’s expenses. Problems and tasks regarding the cost accounting are illuminated, possible ways of their solution are suggested. An analysis of innovative systems of accounting in management of enterprise’s expenses is carried out. Tendencies in accounting are researched on the basis of use of the theoretical-methodological instrumentarium of the institutional economic theory. It is determined that management of enterprise cost accounting should be a continuous, operational process of generating the costs-related information using the instruments and methods that are driven by enterprise goals together with the opportunities for their application, which will help to make informed managerial decisions for rational use of limited resources and to achieve high economic result of enterprise. The innovations in cost accounting are systematized and further directions of its development are substantiated.http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-277_282.pdfcost accountingtransaction costsinstitutional theorycorporate expencesinnovative instruments of cost accounting |
| spellingShingle | Fomina Olena V. The Modern Tendencies in the Development of Cost Accounting Bìznes Inform cost accounting transaction costs institutional theory corporate expences innovative instruments of cost accounting |
| title | The Modern Tendencies in the Development of Cost Accounting |
| title_full | The Modern Tendencies in the Development of Cost Accounting |
| title_fullStr | The Modern Tendencies in the Development of Cost Accounting |
| title_full_unstemmed | The Modern Tendencies in the Development of Cost Accounting |
| title_short | The Modern Tendencies in the Development of Cost Accounting |
| title_sort | modern tendencies in the development of cost accounting |
| topic | cost accounting transaction costs institutional theory corporate expences innovative instruments of cost accounting |
| url | http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-277_282.pdf |
| work_keys_str_mv | AT fominaolenav themoderntendenciesinthedevelopmentofcostaccounting AT fominaolenav moderntendenciesinthedevelopmentofcostaccounting |