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Management Accounting for Movement of Funds as an Element of Current and Strategic Information Provision of Decision Making


  • Matyukha Nikolay N.

    () (Kyiv National University of Trade and Economy)


The article reveals methodical aspects of construction of the management accounting for movement of monetary funds. It covers the issues of methods and techniques of composition of managerial reports with the use of information technologies. It identifies problematic issues of information provision for decision making on company's cash flows. It defines specific features of the forms of management accounting on cash flows depending on factors of determination of information provision of the management. It offers a block scheme of introduction of reporting forms of management accounting in companies under conditions of automation of processes of company management. It specifies the role of responsibility centres in the process of formation of reports on monetary funds. Conclusions are made that efficient information provision in decision making results in a more rational use of monetary funds of a company.

Suggested Citation

  • Matyukha Nikolay N., 2013. "Management Accounting for Movement of Funds as an Element of Current and Strategic Information Provision of Decision Making," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 2, pages 59-63.
  • Handle: RePEc:idp:bizinf:y:2013:i:2:p:59_63

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