MANAGERIAL ACCOUNTING AS AN EFFICIENT RESERVE TO IMPROVE THE FINANCIAL STATE OF THE ENTERPRISE

Author:

Holyk Vasyl, Kyiv National Economic University named after Vadym Hetman (54/1 Peremogy Av., Kyiv, Ukraine).

Language: ukrainian

Annotation:

In the course of the study, it has been found that the conditions of the market economy force management of enterprises to search for ways to improve the financial situation, to form financial potential and to provide the necessary level of financial resources in order to fulfil financial obligations in the process of activity. It has been emphasized on the multidimensionality of tasks of managerial accounting, implementation of which in aggregate has a synergistic effect since information data of the results of this accounting have a systemic nature, expanding the potential factors of influence on making of managerial decisions in the process of enterprise activity and planning of the prospects for its development. It has been noted that information data for management structures should be accurate and timely since effectiveness of the managerial decision will depend on quality of such information. It has been determined the measures aimed at improving the financial condition of the company in the conditions of crisis management, financial instability and need to form its financial potential, among which the main ones are elimination of external factors of bankruptcy; regulation of the level of unfinished production; transfer of low-value assets to high-turnover; adoption of local measures to improve financial state; creation of a stable financial base. It has been noted that involvement of managerial accounting will, first of all, increase in property potential, which ensures the process of functioning of any enterprise, increase in solvency as a powerful indicator of its financial security, as well as profitability as the main goal of the activity.

Key words:

managerial accounting; financial state of the enterprise; managerial decisions; factors of influence; reliability and timeliness of information

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