IDEAS home Printed from https://ideas.repec.org/a/idp/redpoe/y2013i1p191_196.html
   My bibliography  Save this article

Scientific and methodical foundations of accounting and analytical provisions of profit administration in a company

Author

Listed:
  • Kasich Alla A.

    (Kremenchuk Mykhailo Ostrohradskyi National University)

  • Tsygan Raisa N.

    (Kremenchuk Mykhailo Ostrohradskyi National University)

  • Karban Yelena I.

    (Kremenchuk Mykhailo Ostrohradskyi National University)

Abstract

The article considers organisation of accounting and analytical provisions on principles of strategic approaches. It systemises objects of accounting on the basis of its functional directions for perfection of profit administration in a company. It analyses results of recent studies of scientists, reveals different views upon the "strategic accounting" notion. It studies specific features of accounting and analytical provisions of profit administration, conducts a search for scientific and methodical approaches to carrying out a strategic analysis and provides proposals on perfection of accounting and analytical provisions of profit administration in a company.

Suggested Citation

  • Kasich Alla A. & Tsygan Raisa N. & Karban Yelena I., 2013. "Scientific and methodical foundations of accounting and analytical provisions of profit administration in a company," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 1, pages 191-196.
  • Handle: RePEc:idp:redpoe:y:2013:i:1:p:191_196
    as

    Download full text from publisher

    File URL: https://www.problecon.com/pdf/2013/1_0/191_196.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lino Cinquini & Andrea Tenucci, 2011. "Management Accounting for Service: A Research Agenda," Working Papers 201102, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    2. Jafar Ojra & Abdullah Promise Opute & Mohammad Mobarak Alsolmi, 2021. "Strategic management accounting and performance implications: a literature review and research agenda," Future Business Journal, Springer, vol. 7(1), pages 1-17, December.
    3. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 293-314.
    4. Carmona, Salvador, 1996. "A red queen approach to management accounting: an experiential study of a Spanish hotel group," DEE - Working Papers. Business Economics. WB 7058, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    5. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
    6. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    7. Fabio Santini, 2013. "Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 77-107.
    8. Charles Ikechukwu Agu & Augustine Uchechukwu Nweze & Chinedu Innocent Enekwe, 2016. "The Use of Strategic Management Accounting Techniques (SMATs) in Sustainability Performance Measurement for Corporate Governance in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 262-271, July.
    9. Chamdan Purnama & Waspodo Tjipto Subroto, 2016. "Competition Intensity, Uncertainty Environmental on the use of Information Technology and its Impact on Business Performance Small and Medium Enterprises," International Review of Management and Marketing, Econjournals, vol. 6(4), pages 984-992.
    10. Tayles, Mike & Walley, Paul, 1997. "Integrating manufacturing and management accounting strategy: case study insights," International Journal of Production Economics, Elsevier, vol. 53(1), pages 43-55, November.
    11. Mykola Bondar & Natalia Iershova, 2015. "Strategic Management Object As An Object Of Scientific Research," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 1(1).
    12. Dunk, Alan S., 2007. "Innovation budget pressure, quality of IS information, and departmental performance," The British Accounting Review, Elsevier, vol. 39(2), pages 115-124.
    13. Paul Andon & Jane Baxter & Wai Fong Chua, 2015. "Accounting for Stakeholders and Making Accounting Useful," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 986-1002, November.
    14. Sheehan Rahman & Jashim Uddin Ahmed, 2012. "An Evaluation of the Changing Role of Management Accountants in Recent Years," Indus Journal of Management & Social Science (IJMSS), Department of Business Administration, vol. 6(1), pages 18-30, January.
    15. Franco Cescon & Andrea Garlatti, 2020. "Costing to support strategies for product development. An empirical study of large international companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 127-149.
    16. Pete Stefan & Popa Irimie Emil & Volkan Ildiko Reka, 2009. "Using Management Control To Align Organizational Startegies And To Measure Performances," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1113-1117, May.
    17. Collins, F & Holzmann, O & Mendoza, R, 1997. "Strategy, Budgeting, And Crisis In Latin America," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 669-689, October.
    18. Libuše Šoljaková, 2012. "Strategic Management Accounting Development during Last 30 Years," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2012(2), pages 24-35.
    19. Robin Roslender & Susan J Hart, 2010. "Strategic Management Accounting: Lots in a Name?," Accountancy Discussion Papers 1005, Accountancy Research Group, Heriot Watt University.
    20. Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:redpoe:y:2013:i:1:p:191_196. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alexey Rystenko (email available below). General contact details of provider: https://www.problecon.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.