IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY

The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable so...

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Autores principales: E. A. Bunto, O. S. Dyakonova
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Lenguaje:RU
Publicado: Publishing House of the State University of Management 2020
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Acceso en línea:https://doaj.org/article/c2618c8ea78d44c4bfe244d07a289d89
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spelling oai:doaj.org-article:c2618c8ea78d44c4bfe244d07a289d892021-12-03T07:43:32ZIMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY1816-42772686-841510.26425/1816-4277-2020-5-97-103https://doaj.org/article/c2618c8ea78d44c4bfe244d07a289d892020-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2228https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. The model of accounting and analytical system at the enterprises of the radio-electronic industry, based on the information base available to various users, from the position of the complex nature of theoretical, methodological and organizational issues, has been proposed. The most significant advantages of using the proposed model in the field of management accounting have been highlighted.E. A. BuntoO. S. DyakonovaPublishing House of the State University of Managementarticleinformationinformation basemanagement accountingaccounting and analytical systementerpriseradio-electronic industryeffectivenessefficiencySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 97-103 (2020)
institution DOAJ
collection DOAJ
language RU
topic information
information base
management accounting
accounting and analytical system
enterprise
radio-electronic industry
effectiveness
efficiency
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle information
information base
management accounting
accounting and analytical system
enterprise
radio-electronic industry
effectiveness
efficiency
Sociology (General)
HM401-1281
Economics as a science
HB71-74
E. A. Bunto
O. S. Dyakonova
IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
description The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. The model of accounting and analytical system at the enterprises of the radio-electronic industry, based on the information base available to various users, from the position of the complex nature of theoretical, methodological and organizational issues, has been proposed. The most significant advantages of using the proposed model in the field of management accounting have been highlighted.
format article
author E. A. Bunto
O. S. Dyakonova
author_facet E. A. Bunto
O. S. Dyakonova
author_sort E. A. Bunto
title IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
title_short IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
title_full IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
title_fullStr IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
title_full_unstemmed IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
title_sort improvement of information base of management accounting at the enterprises of the radio-electronic industry
publisher Publishing House of the State University of Management
publishDate 2020
url https://doaj.org/article/c2618c8ea78d44c4bfe244d07a289d89
work_keys_str_mv AT eabunto improvementofinformationbaseofmanagementaccountingattheenterprisesoftheradioelectronicindustry
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