Strategic management accounting in the condition of digital economy

Шматковська, Тетяна Олександрівна; Dziamulych, Mykola

doi:10.33108/galicianvisnyk_tntu2022.01.061

Cited by 8 publications

(2 citation statements)

References 6 publications

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“…Клочко [6], О. С. Лемішовська [9], В. І. Лінинська [9], О. О. Осадча [11], О. В. Павелко [11], Д. С. Погрібняк [12], С. В. Руденко [12], О. А. Топоркова [14], Н. Л. Шишкова [16] та інших. Безпосередньо питання розвитку саме управлінського обліку в умовах комплексної цифровізації бізнес-процесів знайшли своє відображення у працях М. І. Дзямулич [17; 18], В. С. Микульського [10], О. Є. Шимгель [19], Т. О. Шматковської [18] та інших.…”

Section: Discussionunclassified

Digital Technologies for Management Accounting in the Public and Private Sectors of the National Economy

Manachynska

2023

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Under martial law, public and private sector entities have found themselves in a rather difficult financial situation, which, accordingly, negatively affects efficiency of their functioning and requires a comprehensive reorientation of the strategy and tactics of managing their activity. Accounting system is the information content for building an effective management system, an important subsystem of which is management accounting in the digital environment of Ukrainian software products. This, in turn, determines relevance of the study. The purpose of the article is to research and substantiate the necessity and peculiarities of Ukrainian management accounting digital technologies and cloud services usage at public economy sector institutions as well as private sector enterprises, in order to increase their economic efficiency and to ensure the accounting data security in war conditions. In the course of the study, the author used general scientific theoretical methods of cognition: system analysis - to clarify the main categories of the study; visual interpretation - to visualize screen forms and dialog modes of functioning of software products and cloud services with the implementation of management accounting functions. The article makes an attempt to substantiate the need to introduce digital management accounting technologies in the public and private sectors of the economy in order to improve their efficient functioning under martial law in the context of post-war recovery of the national economy. The author proves the necessity of introducing digital management accounting technologies and specialized cloud services into the practice of public and private sector entities in order to increase efficiency of their functioning in the context of difficult financial situation and martial law in Ukraine and to ensure the required level of security of accounting reporting data. The article comprehensively substantiates the peculiarities of use and the need for practical implementation of Ukrainian digital management accounting technologies and cloud services in the activities of public and private sector institutions, which made it possible to objectively reveal the range of software products from domestic developers. Prospects for further research have be defined as follows: to provide a theoretical and practical justification for the need to introduce actuarial accounting into the modern Ukrainian digital environment by separating it into a separate module "Actuarial Accounting" with the implementation of the procedure for transforming financial statements into actuarial management reporting in the context of European integration trends in the Ukrainian economy.

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Section: Discussionunclassified

Digital Technologies for Management Accounting in the Public and Private Sectors of the National Economy

Manachynska

2023

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“…Також варто відзначити, що в умовах сьогодення соціально-економічні умови виступають як ключовий елемент інклюзивного ринку праці, створюючи фундамент для розвитку інклюзивної економіки. При цьому рівень економічного зростання, стабільність та доступність ресурсів визначають можливості для ефективної інтеграції соціально вразливих осіб у робоче середовище та розвитку їхнього потенціалу [11].…”

Section: рис 1 принципи інклюзивного розвитку ринку праціunclassified

Детермінанти Розвитку Інклюзивного Ринку Праці В Україні

Хомюк,

Шматковська,

Дзямулич

et al. 2024

Ekon. čas. Volins. nac. unìv. ìm. Lesì Ukraïnki

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The article examines the modern determinants of the development of the inclusive labor market in Ukraine, which are determined by a complex of specific factors that affect the process of integration of people from socially vulnerable population groups. It has been proven that one of the key components of the inclusive labor market are socio-economic conditions that form the foundation for the development of an inclusive economy. It was determined that the degree of economic development, the level of unemployment and the availability of financial resources directly affect the formation of an inclusive labor market. In addition, an important role in the formation of an inclusive environment is also played by legal regulation, including the interaction of national public administration bodies with the international labor organization. It has been proven that normative acts aimed at protecting the rights of socially vulnerable persons create the necessary conditions for their active participation in economic activity on the labor market. It was determined that the development and improvement of such normative legal acts is a strategic task for ensuring the sustainable development of the inclusive labor market in Ukraine. Socio-cultural factors that determine society's attitude towards socially vulnerable persons and shape openness and tolerance in the working environment are considered. It was determined that an effective policy of differentiation and acceptance of diversity can contribute to the creation of a positive climate for inclusive employment, promoting the development of diverse talents and skills among employees in order to strengthen the relevance of their qualifications to the demands of employers. It has been proven that educational opportunities for persons with disabilities play a key role in their integration into the inclusive labor market. It was found that the system of providing high-quality education and professional training, as well as the implementation of special support programs in general, contribute to the growth of the competitiveness of this group of workers in the labor market. It was determined that organizational aspects, such as the creation of specialized employment centers, functional support of enterprises that implement inclusive practices, as well as the development of corporate responsibility, contribute to the effective solution of the problems of integration of socially vulnerable persons in the field of work. It is proved that all the mentioned determinants are closely interrelated and interact with each other, forming a complex system of factors that influence the development of the inclusive labor market in Ukraine.

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Стратегічний Управлінський Облік В Системі Прийняття Ефективних Управлінських Рішень На Підприємстві

Ребрина

2024

Ekon. čas. Volins. nac. unìv. ìm. Lesì Ukraïnki

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The article examines the specifics of the role of strategic management accounting in the process of making effective management decisions at the enterprise in modern conditions. The mechanism of the use of the tools of strategic management accounting by enterprises to ensure the achievement of competitive advantages in the market, as well as to increase the productivity of the management system, is considered. The relationship between strategic management accounting and the process of management decision-making is studied, taking into account that an effective strategic accounting system can become a key factor for successful business development. The main aspects of strategic management accounting are studied, including the definition of strategic goals, the collection and analysis of information, the development of key performance indicators and the identification of strategic alternatives. The influence of modern information technologies on the development of strategic management accounting and the possibilities of their implementation in practice are considered. It was determined that the use of strategic management accounting can provide enterprises with a systematic improvement in the quality of management decisions, reduce risks and increase the efficiency of business processes. The importance of strategic management accounting for ensuring the successful functioning of modern enterprises has been proved, and recommendations for improving this process have been formed. The key aspects of the internal and external environment that affect strategic management accounting are considered, including such factors as changes in legislation, the competitive situation on the market, changes in consumer demands, new technological trends, as well as the mechanism of their influence on the decision-making process and accounting. It was determined that strategic management accounting is a relevant tool for business entities in modern conditions of uncertainty and dynamic changes in the business environment, as it enables enterprises to be flexible and respond to changes in a timely manner, while creating conditions for achieving defined strategic goals. The importance of implementing strategic management accounting in modern business as a key factor in making effective management decisions in order to ensure the sustainable development of enterprises in dynamic conditions of market competition and uncertainty is proven.

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Strategic management accounting in the condition of digital economy

Cited by 8 publications

References 6 publications

Digital Technologies for Management Accounting in the Public and Private Sectors of the National Economy

Digital Technologies for Management Accounting in the Public and Private Sectors of the National Economy

Детермінанти Розвитку Інклюзивного Ринку Праці В Україні

Стратегічний Управлінський Облік В Системі Прийняття Ефективних Управлінських Рішень На Підприємстві

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