title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ð¼ 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 management accounting system tools at an industrial enterprise
Creators: name: ÐÐ½Ð´ÑÐµÐµÐ², ÐÐ°Ð²ÐµÐ»
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: 2021
Subjects: ÐÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½ÑÐµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸ÑÐ¼
ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÑÑÐµÐºÑ
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
suggestions for improvements
management accounting
economic effect
management accounting system
management accounting tools

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ð¼ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ â ÐÐÐ Â«ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐµÑÐ°Ð»Ð» ÐÑÐ¾ÑÐ¸Ð»ÑÂ», Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°, ÑÐ°ÑÑÐ¸ÑÑÑÑÐ¸Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ðµ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð´Ð»Ñ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐ»ÐµÐ¹. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ ÑÐµÑÐ¸ÑÑ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÑÑÐ½Ð¾ÑÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. 2. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°. 3. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð¼Ð°ÑÐºÐµÑÐ¸Ð½Ð³Ð¾Ð²ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐµÑÐ°Ð»Ð» ÐÑÐ¾ÑÐ¸Ð»ÑÂ». 4. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÐÐÐ Â«ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐµÑÐ°Ð»Ð» ÐÑÐ¾ÑÐ¸Ð»ÑÂ». 5. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐµÐ¹ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐµÑÐ°Ð»Ð» ÐÑÐ¾ÑÐ¸Ð»ÑÂ». 6. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² ÐÐÐ Â«ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐµÑÐ°Ð»Ð» ÐÑÐ¾ÑÐ¸Ð»ÑÂ» Ð¸ Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð¾ÑÐµÐ½ÐºÑ Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. Ð Ð½Ð°ÑÑÐ¾ÑÑÐµÐ¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¸ ÑÐµÐ°Ð»Ð¸Ð·Ð¾Ð²Ð°Ð½Ð° Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ Ð·Ð°Ð´Ð°ÑÐ°, ÑÐ¾ÑÑÐ¾ÑÑÐ°Ñ Ð² ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð¼ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ð¸ ÑÐµÑÐµÐ½Ð¸Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ°, Ð¿Ð¾ÑÐºÐ¾Ð»ÑÐºÑ Ð² ÑÐµÐºÑÑÐ¸Ð¹ Ð¼Ð¾Ð¼ÐµÐ½Ñ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ, Ð¾ÑÐ²Ð¾ÐµÐ½Ð½Ð°Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÐµÐ¼ ÐÐÐ Â«ÐÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐµÑÐ°Ð»Ð» ÐÑÐ¾ÑÐ¸Ð»ÑÂ», Ð¾ÑÑÐ°Ð²Ð»ÑÐµÑ Ð¶ÐµÐ»Ð°ÑÑ Ð»ÑÑÑÐµÐ³Ð¾ Ð¸Ð·-Ð·Ð° Ð½ÐµÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð°. Ð¡ ÑÑÐ¾Ð¹ ÑÐµÐ»ÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð°, ÑÐµÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð°, Ð° Ð·Ð°ÑÐµÐ¼ Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ Ð¿ÑÐ¾Ð´ÑÐºÑÐ° Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ Ñ ÑÐ¸ÐºÐ»Ð°Ð¼Ð¸ ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð¸Ð· ÐºÐ°ÑÐµÐ³Ð¾ÑÐ¸Ð¸ Ð¾Ð±ÑÐµÐ¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½ÑÑ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿Ð¾Ð´Ð³Ð¾ÑÐ¾Ð²Ð»ÐµÐ½Ñ ÑÐ°Ð¹Ð»Ñ Ð´Ð»Ñ ÑÐ°ÑÑÑÑÐ° Ñ Ð¿ÑÐ¾Ð²ÐµÑÐ¾ÑÐ½ÑÐ¼Ð¸ ÑÑÐ½ÐºÑÐ¸ÑÐ¼Ð¸.
description: This work is devoted to the improvement of the management accounting system at an industrial enterprise - Metal Profile Company LLC, and the development of management accounting system tools that expand management capabilities for strategic purposes. To achieve this goal, it is necessary to solve the following tasks: 1. Consider the essence of management accounting in the enterprise. 2. Consider the use of modern management accounting system tools. 3. Conduct a marketing analysis of the company "Metal Profile Company" LLC. 4. To analyze the main financial and economic indicators of Metal Profile Company LLC. 5. To analyze the current management accounting system at the company "Metal Profile Company" LLC. 6. Develop management accounting system tools in Metal Profile Company LLC and evaluate their effectiveness. In this study, a practical task has been implemented, consisting in the integrated implementation of a management accounting solution, since at the moment the management system mastered by the Company Metal Profile LLC leaves much to be desired due to imperfections. For this purpose, an automation product with cost allocation cycles from the general production category was proposed, tested, and then implemented, and also calculation files with verification functions were prepared.