Статья на тему Перевод статьи на английский язык

Содержание:

Summary 3
Synopsis 4
Glossary 10
References 12
Appendix 13

Введение:

This article is devoted to the formation of an effective management accounting system, adapted to the economic environment in which the enterprise operates.
The paper discusses the issues of the effectiveness of management decision-making based on management accounting, which will ensure the rise and strengthening of enterprises in the context of rapidly changing sales markets.
It is noted that the design of management accounting should be carried out in a comprehensive manner with the development of a strategy, organizational structure and management functions of the organization.
In addition, the article identifies and describes the problems that arise when organizing the activities of management accounting. The first problem is to determine the order of implementation of management accounting. The second problem is determining where to start the implementation of management accounting in the production practice of the organization. The third problem is related to determining the need for the introduction of management accounting.
The article also highlights and describes the stages of implementation of management accounting based on an integrated approach to solving the problem.
As a result of the analysis of the material considered, the author came to the conclusion that the organization of the implementation of management accounting in the activities of organizations requires significant time and efforts of the entire team, but not enough attention is paid to the organization of implementation. There are many opposing opinions regarding the methodology for introducing management accounting, so further discussion of this problem is necessary.

Фрагмент текста работы:

SYNOPSIS

Accounting as a tool for the formation of management accounting

In this article, the author examines the features of the formation of an effective management accounting system, adapted to the economic environment in which the enterprise operates. The paper discusses the issues of the effectiveness of management decision-making, based on management accounting, which will ensure the rise and strengthening of enterprises in the context of rapidly changing sales markets.
The author of the article notes that the development of an organization in conditions of a high degree of variability of the external environment becomes possible due to rational and effective management decisions. Therefore, the information provided by management accounting, aimed at meeting the needs of current and strategic management; optimization of resource use; to ensure an objective assessment of the activities of its individual units and the like [15, p. 203].
Based on the above, the author concludes that management accounting can be considered an integral part of the management process, which provides information necessary to determine the strategy and planning of future operations of the organization, as well as to monitor the effectiveness of its current activities in general [3, p. 4].
Thus, the design of management accounting must be carried out in an integrated manner along with the development of a strategy, organizational structure and management functions of the organization.
Today, there is no consensus among scientists regarding the functions of management accounting. For example, some authors believe that the functions of management accounting include the development of plans or estimates, the implementation of analytical calculations, the preparation of relevant draft decisions, etc. [4, p. 41].