Home  Journals  International Accounting  6(528) - 2025 June

Accounting as a tool for analytical procedures in business management

Received: 15 May 2025

Accepted: 29 May 2025

Available online: 17 June 2025

Subject Heading: MANAGERIAL ACCOUNTING AND REPORTING

JEL Classification: М41

Pages: 15-41

https://doi.org/10.24891/pgrlfm

Subject. This article deals with the issues of the effectiveness of accounting as a tool for controlling and adjusting costs, determining the financial state of a business, which helps minimize risks and make informed strategic decisions.
Objectives. The article aims to develop the theoretical and methodological aspects of managerial accounting as a tool for analytical procedures in business management.
Methods. For the study, we used analysis and synthesis, modeling, and abstraction.
Results. The article presents the results of the analysis of the conceptual framework of structured-fragmented management accounting, reveals the principles and elements of this concept, introduces the notion of Structured-Fragmented Management Accounting, and also elaborates on the methods of studying this concept.
Conclusions. The implementation of the concept of structured-fragmented management accounting can contribute to improving the effectiveness of management decisions and enhancing the financial results of the business entity.

Keywords: accounting management accounting, concept, analysis, management

References:

1. Murina E.V., Ostaev G.Ya., Khosiev B.N. [Accounting and management of costs for correction of defective products in the production of industrial products]. Vestnik Moskovskogo universiteta MVD Rossii = Vestnik of Moscow University of the Ministry of Internal Affairs of Russia, 2023, no. 5, pp. 271–278. (In Russ.) DOI: 10.24412/2073-0454-2023-5-271-278 EDN: SYDJMJ
2. Kondrat'ev D.V. [Stochastic analysis, forecasting and programming of innovative activity of the Udmurt Republic agricultural economy]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2024, vol. 22, iss. 4, pp. 734–753. (In Russ.) DOI: 10.24891/re.22.4.734 EDN: XPMGFU
3. Ostaev G.Ya., Murina E.V., Gogolev I.M. [Management cost accounting in industrial production]. Russian Journal of Management, 2024, vol. 12, no. 1, pp. 390–403. (In Russ.) DOI: 10.29039/2409-6024-2024-12-1-390-403 EDN: TTHGLC
4. Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Background and modeling of the development of management accounting in agriculture]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 15, pp. 37–51. (In Russ.) EDN: TVZOBT
5. Kozmenkova S.V. [Agricultural land management accounting: The current status and development trends]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2022, vol. 25, iss. 8, pp. 884–902. (In Russ.) DOI: 10.24891/ia.25.8.884 EDN: VTCAUZ
6. Alborov R.A., Kontsevaya S.M., Klychova G.S. [Managerial cost accounting and control of efficiency of production of agricultural products]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2017, vol. 12, no. 3, pp. 96–104. (In Russ.) DOI: 10.12737/article_5a1d9d002cd116.06368026 EDN: YMOUNS
7. Akmarov P.B., Alborov G.R., Knyazeva O.P., Kondrat’ev D.V. [Integral assessment of the level of digitalization of production in agriculture]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2024, no. 5, pp. 63–67. (In Russ.) DOI: 10.31442/0235-2494-2024-0-5-63-67 EDN: QXVFXF
8. Bobryshev A.N., Agafonova N.P. [Information support of project activities under risk and uncertainty]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2023, vol. 26, iss. 1, pp. 52–75. (In Russ.) DOI: 10.24891/ia.26.1.52 EDN: NXRIDW
9. Bobryshev A.N., Medvedeva E.A. [Development of KPI assessment methodology for business processes of boiler production]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2022, vol. 21, iss. 1, pp. 113–130. (In Russ.) DOI: 10.24891/ea.21.1.113 EDN: YLOXHW
10. Gogolev I.M., Semin A.N., Ostaev G.Ya. et al. [Management accounting and agribusiness planning taken into account of competitiveness and competitive advantages]. Agroprodovol'stvennaya politika Rossii, 2024, no. 4, pp. 2–9. (In Russ.) DOI: 10.35524/2227-0280_2024_04_02 EDN: KMFEAK
11. Ostaev G.Ya., Khosiev B.N., Kaitmazov V.A. [Management accounting: improving the competitiveness of an economic entity]. Kriminologicheskii zhurnal, 2024, no. 2, pp. 268–276. (In Russ.) DOI: 10.24412/2687-0185-2024-2-268-276 EDN: AQKUWY
12. Kostyukova E.I., Kalashnikova O.G. [Effective management accounting: optimization of procurement and procurement activities]. Issledovanie problem ekonomiki i finansov, 2021, no. 1. (In Russ.) DOI: 10.31279/2782-6414-2021-1-9-1-12 EDN: IWUJTF
13. Kozmenkova S.V., Selezneva I.A., Shlyapnikova E.A., Selezneva I.P. [Analyzing the impact of sources of financing of organization's activities on ensuring its economic security]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2024, vol. 23, iss. 5, pp. 927–941. (In Russ.) DOI: 10.24891/ea.23.5.927 EDN: CKMIMR
14. Ivashkevich V.B. [Features of costing and cost analysis for new product lines]. Vestnik IPB (Vestnik professional'nykh bukhgalterov), 2017, no. 2, pp. 12–17. (In Russ.) EDN: YOREAZ
15. Ivashkevich V.B. [Problems of the theory of management accounting and control]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 7, pp. 2–14. (In Russ.) EDN: TONFCV
16. Vakhrushina M.A., Shcheglovskaya Yu.A. Informatsionnoe soprovozhdenie biznesa na baze konvergentsii printsipov upravlencheskogo ucheta i MSFO: problemy i puti resheniya: monografiya [Business information support based on the convergence of management accounting principles and IFRS: problems and solutions: a monograph]. Moscow, Rusains Publ., 2023, 244 p. EDN: PUAGPU
17. Serebryakova T.Yu. [Managerial analysis in the context of internal control]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2023, no. 12, pp. 27–39. (In Russ.) EDN: WOHANO
18. Khoruzhii L.I., Tryastsina N.Yu., Khoruzhii V.I. et al. [Analysis and assessment of the use of resource potential in agriculture]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2024, no. 4, pp. 266–282. (In Russ.) DOI: 10.33920/sel-11-2404-05 EDN: PHIBRD
19. Khoruzhii L.I., Katkov Yu.N., Romanova A.A. et al. [Conceptual approaches to the assessment of the management system of AIC organizations in the context of ESG transformation]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2023, no. 11, pp. 702–714. (In Russ.) DOI: 10.33920/sel-11-2311-05 EDN: ESLBIE

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

ISSUE 7 JULY 2025

Archive