MANAGERIAL ACCOUNTING AS AN ELEMENT OF INFORMATION RESOURCES MANAGEMENT OF AN ENTERPRISE

Mykola Matiukha and Alexander Rovnyagin
Additional contact information
Mykola Matiukha: Kyiv National University of Technologies and Design
Alexander Rovnyagin: Kyiv National University of Technologies and Design

EUREKA: Social and Humanities, 2020, issue 1, 3-9

Abstract:

The questions of the information resources organization and formation mechanism of an enterprise through financial and managerial reporting data and accounting data prism are highlighted. The sequence formation elements and enterprise information resources use are considered. The formation of the enterprises information resource, based on managerial accounting, is studied, which is a priority aspect of modern decision-making support, as well as other components of business tools - financial management and audit. Information resource management has certain functions that are general and inherent in all business systems. The nature of the prepared reports and information filling of the financial statements are subordinated to general objectives. That is, it contains a range of financial information that should be publicly available and useful to a wide range of users and decision-making, and not specifically devised to the needs of a particular group or set of decision-making. Managerial reports are specialized reports that are designed either for a solution of a specific decision or for a specific manager. The directions of the information resource management development on the basis of information technology use and information technology impact on the accounting development are disclosed.

Keywords: managerial accounting; managerial reporting; information systems; information technologies; information resource (search for similar items in EconPapers)
Date: 2020-02-03
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://eu-jr.eu/social/article/viewFile/1045/1130.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nos:social:y:2020:i:1:p:3-9

Access Statistics for this article

More articles in EUREKA: Social and Humanities from Scientific Route OÜ
Bibliographic data for series maintained by Helen Klimashevska ().