Теоретичні та прикладні питання економіки. Збірник наукових праць.
Випуск 2 (51)
УДК 657:37
JEL М 41
ORCID ID orcid.org/0000-0003-1169-8443
DOI https://doi.org/10.17721/tppe.2025.51.20
Iryna Skliaruk, PhD in economics,
Associate Professor
Taras Shevchenko National University of Kyiv
Yuliia Melnychenko,
Economist in Accounting and Business Activity Analysis at LLC «Kul-engineering»
ACCOUNTING AND ANALYTICAL SUPPORT FOR THE MANAGEMENT DECISION-MAKING PROCESS
The article highlights the role of accounting and analytical support as a key element for making effective management decisions in an enterprise under conditions of uncertainty. It has been found that modern requirements of information users have necessitated the separation of management reporting into an independent and detailed management tool. The development of the economic environment highlights the need to analyse internal indicators.
The study focuses on accounting and analytical indicators and their importance in forming a structured and systematised information base that provides management with timely and relevant data. It is substantiated that an effectively constructed system of accounting and analytical support contributes to improving the quality of management decisions and allows for the timely assessment of business activity, profitability, turnover and other indicators that affect not only the operational level of management, but also the strategic level.
Particular attention is paid to the quality of the information base, which is formed on the basis of management, statistical, accounting and tax reporting. Each type of reporting is analysed according to its information potential for management needs. It is the comprehensive combination of data flows that creates the conditions for the timely identification of problem areas and opportunities for the development of the enterprise.
The study showed that the methodology for analysing accounting and analytical support indicators is also an important component. Effective analysis involves comparing indicators with normative indicators or data from previous periods. This analysis serves as a tool for monitoring the performance of specific departments and creating trends for strategic planning.
Directions for improving the organisation of accounting and analytical support are proposed, taking into account the processes of digitalisation of the economy, which will contribute to increasing the speed of data processing and the quality of management information.
Keywords: management reporting, management decisions, accounting and analytical support, profitability, liquidity, asset turnover, market value.
Full Text: PDF
DOI: https://doi.org/10.17721/tppe.2025.51.20