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° Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¾Ð½ÑÐ¾ Ð¢ÐµÑ Ð½Ð¾Ð»Ð¾Ð´Ð¶Ð¸Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improvement of management accounting system at the enterprise (on the example of Ionto Technology)
Creators: name: Ð Ð¾Ð¼Ð°Ð½Ð¾Ð²Ð°, 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: 2024
Subjects: ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð±ÑÐ´Ð¶ÐµÑ
Ð¼Ð°ÑÐºÐµÑÐ¸Ð½Ð³
ÐºÐ¾Ð½ÑÐµÐºÑÑÐ½Ð°Ñ ÑÐµÐºÐ»Ð°Ð¼Ð°
Ð¾ÑÑÐ°ÑÐ»Ñ ÑÑÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¼ÐµÐ´Ð¸ÑÐ¸Ð½Ñ Ð¸ ÐºÐ¾ÑÐ¼ÐµÑÐ¾Ð»Ð¾Ð³Ð¸Ð¸
ÐÐÐ "ÐÐ¾Ð½ÑÐ¾ Ð¢ÐµÑ Ð½Ð¾Ð»Ð¾Ð´Ð¶Ð¸"
management accounting system
budgeting
budget
marketing
contextual advertising
aesthetic medicine and cosmetology industry
"Ionto Technology"

description: Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð²ÑÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ Ð¿Ð¾ 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° Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ ÐÐÐ  ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² ÐÐÐ Â«ÐÐ¾Ð½ÑÐ¾ Ð¢ÐµÑÐ½Ð¾Ð»Ð¾Ð´Ð¶Ð¸Â». ÐÐ°Ð´Ð°ÑÐ¸ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ, ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ: -ÐÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð²ÑÑÐ²Ð¸ÑÑ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ; -Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸Ð¼ÐµÑÑÐ¸Ð¹ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ; -ÐÑÐµÐ½Ð¸ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¸ Ð¸Ñ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ. ÐÐµÑÐ¾Ð´Ñ ÐÐÐ : Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ·, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ, Ð¼ÐµÑÐ¾Ð´Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° (Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð¿ÑÐ¾ÐµÐºÑÐ¾Ð²). Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼Ð¸ ÐÐÐ  ÑÐ²Ð»ÑÑÑÑÑ: ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÐÐÐ Â«ÐÐ¾ÑÐ½Ð¾ Ð¢ÐµÑÐ½Ð¾Ð»Ð¾Ð´Ð¶Ð¸Â» Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ ÐµÐ³Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ, ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÐÐ Â«ÐÐ¾Ð½ÑÐ¾ Ð¢ÐµÑÐ½Ð¾Ð»Ð¾Ð´Ð¶Ð¸Â». ÐÐ°Ð½Ð½ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð´Ð»Ñ 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° (Ð±ÑÐ´Ð¶ÐµÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ) Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸ ÐÐÐ Â«ÐÐ¾Ð½ÑÐ¾ Ð¢ÐµÑÐ½Ð¾Ð»Ð¾Ð´Ð¶Ð¸Â». ÐÑÐµÐ½ÐºÐ° Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð¿ÑÐ¸Ð²Ð»ÐµÐºÐ°ÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»Ð°ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel). ÐÑÐ²Ð¾Ð´Ñ: ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÐµ Ð¿ÑÐ¾ÐµÐºÑÐ° Ð¿Ð¾Ð´ÑÐ²ÐµÑÐ´Ð¸Ð»Ð¸ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸, Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ðµ ÐºÐ¾ÑÐ¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð°Ð³Ð°ÐµÑ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÑÐµÐºÑÐ°.
description: The purpose of the work is to develop proposals for improving the system of management accounting to improve the efficiency of the enterprise. The subject of the work is the system of management accounting and budgeting in Â«Ionto TechnologyÂ». The objectives of the final qualified work are as follows: -Analyze the current system of management accounting and identify existing problems; -Develop measures to improve the existing system; -Evaluate the results of the developed measures and their impact on the enterprise. Methods: analysis and synthesis, comparison, methods of economic analysis (analysis of financial statements, analysis of investment projects). The results of MCD are: the results of the analysis of the management accounting system of Â«Ionto TechnologyÂ» and the development of measures to improve it, the results of the financial condition of Â«Ionto TechnologyÂ». These results can be used to improve the system of management accounting (budgeting) at the enterprise Â«Ionto TechnologyÂ». Evaluation of the investment attractiveness of the project was carried out with the help of MS Office package (Excel). Conclusions: the results of the investment project confirmed the validity of the proposed recommendations, the implementation of which implies a positive economic effect.