title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑ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: Improvement of management accounting at a small business enterprise
Creators: name: ÐÐ½ÐºÑÑÐµÐ²Ð°, ÐÐ°ÑÐ¸Ñ
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: 2020
Subjects: ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð·Ð°ÑÑÐ°ÑÑ
ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð·Ð°ÑÑÐ°Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð¼Ð°Ð»ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ
kaizen-ÐºÐ°Ð»ÑÐºÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
management accounting
costs
cost calculating
budgeting
small businesses
kaizen costing

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description: The object of the research in the final qualifying work is LLC Â«Publishing House Â«COURIER-MEDIAÂ», a small business organisation whose main activity is the organisation and provision of information, editorial, publishing and advertising services to citizens and organisations in the mass media. The subject of the research is the management accounting of a small enterprise. The purpose of the study is to develop measures to improve the existing management accounting system at the enterprise and assess their possible impact. In order to achieve this goal, the activities of the analysed organisation were studied, marketing and financial analyses were carried out and the current cost accounting system was evaluated. It is the existing cost accounting system that has been thoroughly analysed. The results of the study reflected the existence of problem areas in cost management at LLC Â«Publishing House Â«COURIER-MEDIAÂ», which contributed to the development of recommendations on the introduction of an automated accounting programme, advanced training of specialists and the introduction of the Kaizen Costing. In the final phase of the study, the effectiveness of the developed recommendations on the implementation of an improved management accounting system was assessed, which reflected that this project was feasible. The measures developed can be used by the company LLC Â«Publishing House Â«COURIER-MEDIAÂ» to develop competitiveness in the market among other companies.