FORMATION OF ACCOUNTING AND ANALYTICAL SUPPORT FOR PROFITABILITY MANAGEMENT

О. С. Юрченко

Abstract


The orientation to sustainable development of enterprises necessitates the formation of effective accounting and analytical system of profitability management. In this regard, the article is focused on the disclosure of priority areas for developing of theoretical and methodological foundations for formation accounting and analytical support for profitability management. The purpose of the research is the disclosure of current problems and priority areas of the formation of accounting and analytical support for the management of profitability of enterprises. The subject of the research is the theoretical and methodological foundations regarding the formation of the accounting and analytical system in the management of the profits of the enterprises. The object of research - the process of selection of priorities of accounting and analytical system in managing the profitability of enterprises. The methods, used in the research are scientific knowledge, induction, system analysis and conceptual synthesis. The hypothesis was assumption, in the conditions of increasing financial position of business entities, it is necessary the reorientation of the accounting and analytical system in order to identify the influence of factors on profits, reserves and ways of their mobilization for increasing the profitability of enterprises. The statement of basic materials. Based on the results of the research, the preconditions and problems of the development of the conceptual positions of the accounting and analytical support are determined and the ways of their solution are outlined. It is substantiated that the profit depends on the choice of methods of enterprise accounting policy and assessment procedures. It is proved that strategic management accounting is a component of the accounting and analytical system in managing profitability of enterprises. The sequence of formation of the concept of accounting and analytical support for profitability management of enterprises is disclosed. The originality and practical significance of the research is the disclosure of areas for developing of theoretical and methodical foundations of formation of the accounting and analytical system in the management of profitability of enterprises. Conclusions of the research. Introduction in practice of a strategically oriented accounting and analytical system provides the opportunity to assess the internal capacity of the formation of profitability of enterprises, on the one hand, and, on the other hand, the opportunity of generating the value of the enterprise for the future reserves.

Keywords


accounting and analytical system, profitability management, enterprise, accounting policy, strategic management accounting, reserves, strategy

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DOI: https://doi.org/10.32620/cher.2019.2.12

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