Home  Journals  International Accounting  29(323) - 2014 August

Improvement of accounting and analytical support for production operations management of an organization

Available online: 5 August 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 2-12

Creation an effective management system in the Russian organizations requires the development of theoretical and methodological principles and recommendations, focused on improvement of accounting and analytical support for the development and management decisions and identify the most effective methods of generating information flows for the purposes of the organization's management. Objects of research are theoretical and methodological issues of formation of accounting and analytical information for the purposes of organization's performance management in the context of the functional components of an information area of management: financial accounting and analytical system and management accounting and analytical system. The aim is to develop theoretical and methodological approaches for the formation of accounting and analytical information for the purposes of performance management organization as the basis for effective development. Author's approach is presented in article to the solution of problems of accounting and analytical ensuring of the production activity of the organization, consisting in development of evaluation indicators for targeting performance management and determining their content. At such approach to the organization of information flow accounting and analytical information for the purposes of performance management organization will be structured in such a way that specification will allow to manipulate information without restrictions as a resource for creation of optimum model of information support of management process. Moreover, the minimization of the degree of redundancy will be provided by the data. The practical significance of the research is determined the possibility of using the proposed recommendations for solving problems about performance and effectiveness of organization's functioning through improvement of accounting and analytical support for management purposes. We consider that the proposed approach for improving accounting and analytical ensuring of performance management organizations will expand the theory and practice of the organization's management.

Keywords: production activity, accounting and analytical ensuring, management, evaluation indicators

References:

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