Management Accounting Model for Small Industrial Enterprises

• Autorzy: Ságová Zuzana

Identyfikatory

DOI

10.2478/mape-2020-0058

• Języki publikacji: EN

Abstrakty

EN

The aim of the paper is a model of managerial accounting for small industrial enterprises, which is not theoretically developed in the literature and in most small enterprises, managerial accounting is not even practically applied. The questionnaire survey found information about the tasks, tools and methods that managerial accounting performs in medium-sized companies. The analysis of the use of managerial accounting is the practice of small industrial enterprises was carried out through guided personal interviews, while the evaluation specified the most problematic areas of its application in these enterprises. Based on the findings of the analysis following the information obtained on the tasks, methods and tools of management accounting in medium-sized enterprises, a model of management accounting for small industrial enterprises was proposed. It defined the tasks that managerial accounting should perform in small industrial enterprises and, among the existing methods and procedures traditionally used in managerial accounting, those that are practically applicable in the given enterprises were proposed. The main benefit of the paper is the management accounting model for small industrial enterprises. The main emphasis is placed on the transparency of costs and the interconnection of information on individual elements of the accounting information system with minimal capital expenditures.

Słowa kluczowe

EN

managerial accounting; model; accounting system; industrial enterprise

• Wydawca: STE GROUP ; De Gruyter
• Czasopismo: Multidisciplinary Aspects of Production Engineering
• Rocznik: 2020
• Tom: Vol. 3, Iss. 1
• Strony: 694--706
• Opis fizyczny: Bibliogr. 12 poz., fig., tab.

Twórcy

autor

Ságová Zuzana

• University of Žilina, Slovak Republic

Bibliografia

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Uwagi

EN

This article was made under the support of APVV project – APVV-16-0283. Project title: Research and development of multi-criteria diagnosis of production machinery and equipment based on the implementation of artificial intelligence methods.