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Information × Registration Number 0224U031829, 0124U003006 , R & D reports Title Development of accounting, control, and analytical support for small business management popup.stage_title Head Fartushniak Olha V., Кандидат економічних наук Registration Date 19-06-2024 Organization Simon Kuznets Kharkiv National University of Economics popup.description2  Research Object: The processes of accounting and analytical support for management. Research Subject: A set of theoretical, methodological, organizational, and practical issues related to the accounting and analytical support of small business management. Objective of the Study: To comprehensively solve the problems of accounting and analytical support for small business activities by developing theoretical, organizational, and practical recommendations to meet the informational needs of users. Research Methods: Theoretical generalization; induction and deduction; analysis and synthesis; abstract, structural-logical analysis; systems approach; graphical; grouping, comparison, detailing, formalization of information. Research Results: - Developed measures to improve the accounting policy of small enterprises: clarified methods, procedures, principles, and stages of organizing accounting policies, developed the structure of the Order on the accounting policy of small enterprises, and provided examples of its content. - Developed a classification of accounting policy elements. - Clarified the theoretical and methodological foundations of analysis organization in small enterprises; developed a scheme of information flows for accounting and analytical data in the management system of small enterprises. - Developed methodological recommendations for the procedure of conducting financial analysis of small business activities. - Justified measures to improve the quality of financial reporting of small enterprises. ¬- Developed recommendations for building an internal management accounting subsystem in small enterprises to provide management with additional managerial reporting; proposed a cost management model using the target costing method; clarified the elements of accounting policy in small enterprises regarding management accounting. The research results were implemented in the activities of the Private Enterprise "POTOK-A" in 2024. Product Description popup.authors Kravchenko Andrii V. Kurhan Natalia V. Rozhkova Anastasiia V. Fartushniak Olha V. popup.nrat_date 2024-06-19 Close