???????? ??????????????? ?????? ?? ???????????? ???????????? ????????-????????????? ??????????: ??????, ???????????, ???????????
Електронний архів Житомирського державного технологічного університету
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Title |
???????? ??????????????? ?????? ?? ???????????? ???????????? ????????-????????????? ??????????: ??????, ???????????, ???????????
Development of accounting and analytical support of value-based management: theory, methodology, organization |
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Creator |
?????????, ????? ????????
Lagovska, O.A. |
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Subject |
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????????-??????????? ?????????? ????????? ?????????????? ????? ??????????? ?????? ???????? ??????? ???????? ?????????? ?????? ???????? ?????? ????????? ??????????? accounting value-based management concept interested parties economic analysis value sustainable development economic value added accounting communication process |
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Description |
???????????? ?????? ?????????? ?? ????????? ???????? ???????????? ????????-???????????? ???????????? ????????-????????????? ??????????. ?????????? ????????? ????????-????????????? ?????????? ? ?????? ?????? ??????????, ?? ?? ?????? ???????? ??????? ????????????? ?????? ?? ??????????? ??????????????? ?????? ? ????????? ????????????? ???????????. ???????????? ???????????? ?????? ?? ???????? ??????????????? ?????? ?? ????????????-?????????????? ???????, ????????? ???? ????????????? ???????, ??????? ????????? ??????? ????????? ???????????, ?????????? ??????? ?????? ?????????? ?????? ???????, ???????? ?????????????? ????????????? ????????? ???????, ????????????? ?????? ?? ???????????? ???????????? ?????????????? ????????? ?? ?????? ????????? ???????? ???????? ???? ?????????? ???????????? ?????????? ????????????? ????? ???????? ????????, ?? ?????????? ?????? ???????. ????????? ??????? ????????????? ??????????????? ???????????? ??????????????? ?????? ???????? ?? ????????? ???????? ?? ??????????? ?? ??????????? ?????????, ? ??????????? ??????????? ??????????? ? ?????? ?????????? ????????. ????????????? ??????? ????????? ?? ?????? ?????????????? ????????? ???????????? ?? ??????? ??????????????? ????. ?????????? ?????? ?? ?????????? ????? ???????? ???????? ????????????. ????????? ??????? ???????????? ??????? ????????????? ?????????? ?? ???? ?????????? ????????? ?????? ??????????. The dissertation thesis is directed at solving the problem of complex accounting and analytical support of value-based management. The concept of value-based management in the light of management theories has been researched; therefore on the basis of this concept the directions of transforming the accounting theory and methodology with the intensified management component have been outlined. The innovation approach towards considering accounting as an information and communication system has been presented; its communication function has been developed; the peculiarities of the process of accounting communication has been described; the system of tools applied in realizing this process has been formed; the description of the information accounting flows has been presented, the approach towards normative regulation of the communication interaction, as the background of solving the scientific problem concerning the improvement of company?s management efficiency through eliminating the entropy peculiar for this process, has been suggested. The directions of improving the methodological support of accounting transactions with creating value and renewing its structural elements as well as modeling the potential possibilities and treats of creating value have been determined. The reporting system as a means of communication interaction of a company with the interested parties has been suggested. The approach towards determining the level of company?s value added has been worked out. The procedure of applying Balanced Scorecard on the basis of the extended system panel of indexes has been developed. |
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Date |
2016-02-19T12:11:55Z
2016-02-19T12:11:55Z 2012-11-14 |
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Type |
Other
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Identifier |
http://eztuir.ztu.edu.ua/123456789/1116
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Language |
uk
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Relation |
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