Published March 11, 2024 | Version v1

ACCOUNTING AND ANALYTICAL ENSURING ADMINISTRATION OF ADMINISTRATIVE DECISIONS

  • 1. Ph.D. in Economics, Associate Professor of Department of Business and Tourism Management, Izmail University of Humanities

Description

The article is devoted to the study of the issue of accounting and analytical support
for management decision-making. The article defines the importance of the formation of effective
systems of accounting, management accounting and analysis, as well as the interrelationships
between them, which will contribute to increasing the effectiveness of accounting and analytical
support for management decision-making. Some problems of regulatory and legal regulation of
accounting support of management decisions are identified, including those related to the formation
of the accounting policy of the enterprise. Peculiarities of management accounting in the system of
accounting and analytical support for management decision-making have been studied. Including, the
elements of accounting and management accounting, information needs of users at each stage of
management decision-making are considered. The formation of a system of financial analysis at the
enterprise as a basis for analytical support of management decision-making is considered. The
classification of financial analysis, the sequence of financial analysis and the principles of financial
analysis are given.

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