Registration Number
0218U000359,
0117U000411
, R & D reports
Title
The concept of management accounting in multinational corporations
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Head
Zadorozhnyj Zenovij-Michall Vasiljevich, Доктор економічних наук
Registration Date
26-01-2018
Organization
Ternopol National Economic University
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The object of the research is the direction of development of managerial accounting in transnational corporations. The main purpose of the work is to develop and substantiate the conceptual foundations for further development of theoretical, methodological and organizational-methodological provisions of managerial accounting in transnational corporations. Methods of research - general scientific methods of analysis and synthesis, abstraction, generalization, induction and deduction, analogy, modeling; scientific analysis of practical issues was carried out using specific scientific methods such as: measurement, comparison, experiment, formalization, axiomatic, hypothetical-deductive, ascension from abstract to specific and special-scientific research methods such as: mathematical, economical and mathematical, statistical, special-account. In the course of the study, along with the application of traditional methods, an epistemological method was used to clarify and deepen the content of concepts and categories in the field of theory and methodology of managerial accounting. Accounting plays an important role in the enterprise management system. Without accurate and reliable accounting, it is impossible to make informed management decisions and properly regulate the processes of production, distribution, exchange and consumption, to conform to generally accepted principles and standards in international practice and to be a "business language". Management accounting, as one of the components of the management system, provides important information that allows you to control the current financial and economic activities of multinational corporations, to plan their tactics and strategy in the future. In the context of globalization and integration processes, there was a need to implement the latest approaches to management accounting in transnational corporations (hereinafter - TNCs). Taking into account this, based on theoretical generalizations, analysis of scientific views, concepts, research into the practice of management accounting in TNCs in the present, the theoretical and methodological and organizational aspects of managerial accounting are presented, which will enable to form reliable, complete and objective information for obtaining analytical assessments and adoption of effective management decisions on their basis in order to improve the utilization of resource potential of corporations.
Product Description
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Богуцька Лілія Тарасівна
Воронко Роман Михайлович
Галещук Світлана Михайлівна
Гандзюк Ольга Володимирівна
Дерій Василь Антонович
Кафка Софія Михайлівна
Крупка Ярослав Дмитрович
Кручак Людмила Володимирівна
Муравський Володимир Васильович
Нікітіна Яніна Віталіївна
Омецінська Ірина Ярославівна
Патряк Олександра Тарасівна
Починок Наталія Володимирівна
Ронська Ольга Григоріївна
Семанюк Віта Зіновіївна
Судин Юлія Анатоліївна
Хорунжак Надія Михайлівна
Шевчук Олег Антонович
Щирба Ірина Маркіянівна
Щирба Маркіян Теодорович
Щирба Микола Маркіянович
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2020-04-02
