Management accounting of expenses of an industrial enterprise

2021 ◽  
Author(s):  
Vladimir Osipov
Keyword(s):  
Economic Analysis ◽  
Management Accounting ◽  
Resource Consumption ◽  
Industrial Enterprise ◽  
Economic Conditions ◽  
Successful Implementation ◽  
Close Attention ◽  
Accounting Systems ◽  
Management Accounting Systems

The monograph comprehensively examines the problems of management accounting of expenses of an industrial enterprise in order to find ways to improve the efficiency of its functioning in the current economic conditions. A detailed description of the process of resource consumption is given, the role of management accounting in ensuring its successful implementation is determined. The composition of the information used in the management of the company's expenses is disclosed. Domestic and foreign management accounting systems are considered, and proposals for their further improvement are put forward. The procedure for monitoring management decisions that determine the costs of an enterprise at certain stages of their existence is studied. Close attention is paid to the economic analysis aimed at finding reserves for improving the efficiency of resource consumption and identifying ways to implement them. For students, postgraduates, teachers and anyone interested in management accounting.

The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets

2016 ◽  
pp. 366-389
Author(s):  
Carla Marina Pereira de Campos ◽  
Lúcia Lima Rodrigues ◽  
Susana Margarida Faustino Jorge
Keyword(s):  
Management Accounting ◽  
Health Sector ◽  
Public Hospitals ◽  
Public Funds ◽  
Accounting Systems ◽  
The Public ◽  
Management Accounting Systems ◽  
Alternative Approaches ◽  
Traditional Approaches

The role of management accounting systems (MAS) in the construction of budgets in the public health sector has been one of the least studied topics in the international literature. Furthermore, several studies have confirmed the loss of relevance of traditional approaches to budgeting due to the need to implement techniques that are more performance-oriented. Since public hospitals are organisations that depend significantly on public funds, with substantial impacts on governments' budgets, the pressure for reducing expenditures is strong, causing increased difficulties in hospital management. In order to analyse the role of MAS in the preparation of hospital budgets, this chapter presents a literature review on this topic. This review allows to understand the loss of relevance of traditional budgeting techniques and to present alternative approaches. In this process, the implementation of different kinds of budgeting is heavily influenced by governments and professionals. Nevertheless, the research on this topic is still very scarce, evidencing the need to continue studying it.

How Top Management Teams Use Management Accounting Systems to Implement Strategy

2006 ◽  
Vol 18 (1) ◽  
pp. 21-53 ◽  
Author(s):  
David Naranjo-Gil ◽  
Frank Hartmann
Keyword(s):  
Management Accounting ◽  
Firm Strategy ◽  
Top Management Teams ◽  
Strategy Implementation ◽  
Management Teams ◽  
Survey Study ◽  
Top Management ◽  
Accounting Systems ◽  
Management Accounting Systems

In this paper we investigate how top management teams (TMTs) use management accounting systems (MAS) for strategy implementation. Consistent with upper echelon theory we argue that professional and administrative TMTs differ in their use of MAS, which in turn affects the implementation of strategic policies. We extract three dimensions of MAS use from extant research on the MAS-strategy relationships. We further distinguish between sets of strategic objectives aimed at cost reduction and flexibility enhancement as part of an overall firm strategy. Hypotheses are developed and tested in a survey study among 884 TMT members in all 218 general hospitals in Spain, forming 92 complete TMTs. Overall, we find systematic differences between professional and administrative TMTs in their use of MAS and its effects on strategy implementation. In a secondary analysis, we explore whether the observed differences in the use of MAS are consistent with the coercive-enabling framework recently introduced into the management accounting literature. We find considerable support for the validity of this framework in our sample. Overall, the paper contributes to the growing literature on the role of MAS in supporting strategy implementation. We extend this literature by explicitly recognizing the role of TMT composition in both strategy implementation and the use of MAS and by providing evidence of the validity of the coerciveenabling framework of MAS in a cross-sectional analysis.

Exploring the Role of Management Accounting Systems in Strategic Sensemaking

2008 ◽  
Vol 25 (3) ◽  
pp. 244-257 ◽  
Author(s):  
Marcus Heidmann ◽  
Utz Schäffer ◽  
Susanne Strahringer
Keyword(s):  
Management Accounting ◽  
Accounting Systems ◽  
Management Accounting Systems
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