The organization of management accounting technology at research institutions
The article reveals the essence of the management accounting organization technology at the research institutions. The current concern of the article lies in the necessity to improve the control over the use of the Ukraine public finances. The objective of the article is to research and generalize t...
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Hryhorii Skovoroda University in Pereiaslav
2016-02-01
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Online Access: | https://economic-bulletin.com/index.php/journal/article/view/408 |
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doaj-e213770245154d7fa99208d25b3b227f2021-10-02T07:04:37ZengHryhorii Skovoroda University in PereiaslavЕкономічний вісник університету2306-546X2414-37742016-02-0128/15461408The organization of management accounting technology at research institutionsOlena Londarenko0Olena Podpryhora1Kyiv national economic university named after Vadym HetmanNational Academy of Sciences of Ukraine «Gas Institute”The article reveals the essence of the management accounting organization technology at the research institutions. The current concern of the article lies in the necessity to improve the control over the use of the Ukraine public finances. The objective of the article is to research and generalize the basic of the management accounting organization technology at the research institutions. Today, public research institutions are legal entities based on state ownership for which scientific or scientific and technical activities is the primary and more than 70 percent of the total annual volume of work performed. Government support of the institutions is necessary, as they contribute to the creation of innovations and thus ensure sustainable development of the national economy. The research institutions activities are financed by the state budget of Ukraine. In order to improve the control over the state finances the necessity of management accounting subsystem implementation in the activities of research institutions is grounded. The advisability of the management accounting subsystem formation is caused by the specificity of research institutions and the nature of budgetary institutions financing. The technological parts of the management accounting are defined; they are: a detailed account and targeted analysis of the institution current performance indicators. The main stages of the management accounting implementation in the research institutions practice are determined; these are: the setting stage; the implementation stage; the technological parts stages of detailed accounting (the primary stage of accounting organization; the current stage of accounting organization; the final stage of accounting organization) and targeted analysis (the preparatory stage of analysis organization; the current stage of analysis organization; the final stage of analysis organization). The stages are characterized according with the accounting data base, technological aspects and responsible persons. The effective organization of the management accounting technology at the research institutions is considered to provide the information base to forecast the development prospects of the institution.https://economic-bulletin.com/index.php/journal/article/view/408management accountingresearch institutionorganizationtechnologyanalysis |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Olena Londarenko Olena Podpryhora |
spellingShingle |
Olena Londarenko Olena Podpryhora The organization of management accounting technology at research institutions Економічний вісник університету management accounting research institution organization technology analysis |
author_facet |
Olena Londarenko Olena Podpryhora |
author_sort |
Olena Londarenko |
title |
The organization of management accounting technology at research institutions |
title_short |
The organization of management accounting technology at research institutions |
title_full |
The organization of management accounting technology at research institutions |
title_fullStr |
The organization of management accounting technology at research institutions |
title_full_unstemmed |
The organization of management accounting technology at research institutions |
title_sort |
organization of management accounting technology at research institutions |
publisher |
Hryhorii Skovoroda University in Pereiaslav |
series |
Економічний вісник університету |
issn |
2306-546X 2414-3774 |
publishDate |
2016-02-01 |
description |
The article reveals the essence of the management accounting organization technology at the research institutions. The current concern of the article lies in the necessity to improve the control over the use of the Ukraine public finances. The objective of the article is to research and generalize the basic of the management accounting organization technology at the research institutions. Today, public research institutions are legal entities based on state ownership for which scientific or scientific and technical activities is the primary and more than 70 percent of the total annual volume of work performed. Government support of the institutions is necessary, as they contribute to the creation of innovations and thus ensure sustainable development of the national economy. The research institutions activities are financed by the state budget of Ukraine. In order to improve the control over the state finances the necessity of management accounting subsystem implementation in the activities of research institutions is grounded. The advisability of the management accounting subsystem formation is caused by the specificity of research institutions and the nature of budgetary institutions financing. The technological parts of the management accounting are defined; they are: a detailed account and targeted analysis of the institution current performance indicators. The main stages of the management accounting implementation in the research institutions practice are determined; these are: the setting stage; the implementation stage; the technological parts stages of detailed accounting (the primary stage of accounting organization; the current stage of accounting organization; the final stage of accounting organization) and targeted analysis (the preparatory stage of analysis organization; the current stage of analysis organization; the final stage of analysis organization). The stages are characterized according with the accounting data base, technological aspects and responsible persons. The effective organization of the management accounting technology at the research institutions is considered to provide the information base to forecast the development prospects of the institution. |
topic |
management accounting research institution organization technology analysis |
url |
https://economic-bulletin.com/index.php/journal/article/view/408 |
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