Organization and methods of management accounting of income and expenses of Sokal DO of the Society of the Promotion of Defense of Ukraine in Lviv Region
Students Name: Vovk Diana Pavlivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2021-2022 н.р.
Language of Defence: ukrainian
Abstract: Vovk D.P., Yasinska A.I. (supervisor). Organization and methods of management accounting of income and expenses of Sokal District Organization of the Sosiety for Defense Assistanse of Ukraine, Lviv region. Master’s thesis. - Lviv Polytechnic National University, Lviv, 2021. EXTENDED ABSTRACT Management accounting is an independent direction of the organization of accounting activities of the enterprise, which provides the management with information used for planning, management, control and evaluation of costs and revenues as a whole and for individual elements, as well as in its structural units. This process includes the detection, measurement, recording, collection, storage, protection, analysis, preparation, transmission and reception of information necessary for management to perform its functions and ensure efficient and profitable operation of the enterprise [1]. The object of studying the thesis – is management accounting of income and expenses of the enterprise. The subject of study of the thesis - is the peculiarities of management accounting of incomes and expenses of Sokal District Organization of the Sosiety for Defense Assistanse of Ukraine, Lviv region. The purpose of the master’s thesis is to identify and analyze the basic patterns of implementation of the functions of management accounting of income and expenses of the enterprise, theoretical developments and foreign experience, while developing quality, practically appropriate proposals. In this work has elaborated normative-legal documentation, educational and scientific literature on the topic of the work; the results of analysis and systematization of sources are presented in the theoretical part of the work. The first section highlights the essence of the concept of management accounting, differences from other types of accounting. In the management accounting of expenses classification characteristics, methods of formation of expenses (a method of full expenses, a method of direct expenses), and also methods of an estimation of resource potential of the enterprise taking into account expense methods are allocated. In the management accounting of income the signs of classification of incomes, tasks and the purpose of the given type of the account and methods (accrual, cash, event) are allocated [2]. The methodology of management accounting of responsibility centers highlights the importance of cost centers, income centers and criteria for evaluating their effectiveness [3]. In the second and third sections the analysis of the administrative accounting of incomes and expenses of the investigated enterprise (on a subject of research) is carried out. Elements of management accounting are highlighted: employees, regulatory framework and methodology, infrastructure, processes, information, traditions and climate in the team. Peculiarities of formation, submission of financial statements are highlighted, tax aspects and management accounting documents are outlined. The analysis of management accounting of income and expenses of the enterprise is carried out. It is noted that when organizing internal control over management accounting, the company takes into account the external, competitive and internal environment for the effectiveness and systematization of information that will be used for management decisions. Management accounting tools are allocated, which include the accounting system, information, planning system and monitoring and control unit. Management accounting in the enterprise are implemented using the basic management functions, the relationship and interaction of which form a closed cycle of repetitive management: analysis, planning, organization, accounting, control, regulation, analysis [4]. Among the shortcomings are the lack of efficiency and reliability of information, lack of own budgets and revenues among some structural units of the enterprise. To improve management accounting, the author introduced the following measures: planning the activities of the enterprise to introduce new forms of training and identify the needs of consumers, identify economic indicators of the need, timing of the introduction of new forms of training; formation of the project of the budget of internal activity, development of the calendar plan of works, implementation of monitoring of performance of works, adjustment of strategy in case of deviation from planned indicators. Key words - management accounting, costs, revenues, accountability, management, functions. References: 1. Sadovska IB, Tluchkevich NV, Garasym MP Management accounting: Textbook. way. Lutsk: Editorial and Publishing Department of LNTU, 2010. 560p. 2. Osadcha OO Fundamentals of building an effective accounting system for cost centers. Scientific notes of the National University "Ostroh Academy". Series: Economics. 2015. Vip. 28. pp. 146-150. 3. Korol KV Centers of responsibility: concepts and approaches to the definition of subjects of responsibility. Business Inform. 2015. № 1. pp. 279–284 4. Lagovska OA Management accounting in the works of domestic and foreign scientists: systematization by research areas. International collection of scientific works "Problems of theory and accounting, control and analysis" Vol. 3 (18). Zhytomyr Polytechnic. 2010. S. 178-189.