title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of the system of management accounting and budgeting at the enterprise
Creators: name: ÐÐ¾Ð½Ð¾Ð²Ð°Ð»Ð¾Ð², ÐÐ°ÐºÑÐ¸Ð¼
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
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ÑÐ½ÐµÑÐ³Ð¾Ð¼Ð°ÑÐ¸Ð½Ð¾ÑÑÑÐ¾Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð¾ÑÑÐ°ÑÐ»Ñ
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
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ÑÐµÐ½ÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸
management accounting
budgeting
energy engineering industry
cost management
cost locations
financial responsibility centers

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description: The object of the study is JSC "Power Machines". The purpose of the research is to increase the economic efficiency of the domestic power engineering enterprise by improving the current management accounting and budgeting system. The scientific novelty of the research lies in the development of new approaches and the application of modern management and planning tools to improve management accounting at an enterprise in the energy engineering industry, taking into account the specifics of this industry. The definition of management accounting is justified, its goals and objectives are outlined. The features of the enterprises of the power engineering industry are revealed, the problems of implementing management accounting at the enterprise are analyzed and recommendations for their solution are proposed. Measures have been developed to improve the management accounting and budgeting system of Power Machines JSC, and an analysis of the commercial effectiveness of the proposed measures has also been carried out. The investment attractiveness of the project was assessed using the MS Office (Excel) package.