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Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes

Author

Listed:
  • L.N. Usenko
  • I.N. Bogataya
  • N.V. Bukhov
  • T.B. Kuvaldina
  • A.V. Pavlyuk

Abstract

The article is devoted to the problems associated with the formation and the improvement of accounting and analytical support framework when establishing the business entities’ integrated accounting and analytical managerial system for the value analysis purposes.According to the authors’ opinion, introducing the integrated accounting and analytical system is not only a certain way to improve the efficiency in the managerial decision-making sphere, but also an essential tool throughout the whole value analysis process as well as a tool to improve the qualitative measures of accounting and analytical data required for value analysis.Establishing the integrated accounting and analytical managerial system is an intensive factor to improve the whole analysis process and is intended to optimize the data flows in business entities. It also increases the analyticity of non-engineering and engineering data, that are used in value analysis group’ documents set.Tools that optimizing and structuring the data flows in business entities are analyzed in this article. They are as follows: applying the managerial accounting based on financial responsibility centers and the ad hoc software – i.e., modular database that collects and processes all data from business entity’s subdivisions and helps to create all types of value analysis’ working papers. The pattern of managing value analysis’ in- and out data flows within the integrated system is also revealed by the authors.

Suggested Citation

  • L.N. Usenko & I.N. Bogataya & N.V. Bukhov & T.B. Kuvaldina & A.V. Pavlyuk, 2018. "Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 63-71.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special1:p:63-71
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    Citations

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    Cited by:

    1. E.M. Akhmetshin & N.A. Prodanova & S.S. Shevchenko & I.P. Ratnikova & Y.Y. Gazizyanova & O.N. Zherelina, 2018. "Current Issues of Corporate Integrated Reporting Development in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 142-153.
    2. E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & P.S. Probin & O.G. Grigorieva & V.V. Smirnova, 2018. "Institutional Analysis of the Regulatory and Legal Framework for Financial Reporting Control in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 130-141.
    3. Posnaya & E.A. & Vorobyova & I.G. & Ditsulenko O.I. & Kaznova & M.I., 2019. "Strategy and Tactics of Bank Capital Assessment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 393-399.
    4. E.M. Akhmetshin & L.N. Demidova & N.A. Prodanova & O.V. Savchina & L.B. Trofimova & K.S. Ratnikov, 2018. "Statistical Methods for Analyzing Financial Statements of Russian Organizations in the Context of IFRS Implementation," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 118-129.
    5. O.Y. Voronkova & А.M. Zadimidcenko & L.V. Goloshchapova & A.G. Polyakova & S.G. Kamolov & E.M. Akhmetshin, 2018. "Economic and Mathematical Modeling of Regional Industrial Processes," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 268-279.
    6. A.P. Barsukov & N.V. Bukhov, 2019. "Development of Company’s Management Framework on the Basis of Value Chain," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 101-114.
    7. I.N. Sycheva & Y.L. Ovchinnicov & O.Yu. Voronkova & E.M. Akhmetshin & V.V. Kolmakov & A.G. Vasilieva, 2018. "Economic Potential and Development Prospects of Small Businesses in Rural Areas," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 292-303.
    8. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:292-303 is not listed on IDEAS
    9. Sklyarova O.A. & Musaelyan A.K. & Bukhov N.V. Medvedeva L.S. & Bidzhieva A.S., 2020. "Application of TRIZ Technique in the Organizations’ Activity," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 563-571.
    10. I.N. Sycheva & E.M. Akhmetshin & A.N. Dunets & I.A. Svistula & T.A. Panteleeva & I.Yu. Potashova, 2018. "Labour Relations in Research of Socio-economic Systems," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 356-367.
    11. I.N. Bogataya & I.A. Kislaya & G.E. Krohicheva & M.A. Kuznetsova, 2019. "Intellectual Capital and Human Resources as Objects of Accounting and Control," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 343-353.
    12. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:268-279 is not listed on IDEAS
    13. repec:ers:journl:v:volumexxi:y:2018:i:issue4:p:356-367 is not listed on IDEAS
    14. Ivan A. Kapitonov & Tatiana G. Filosofova & Vitaly G. Korolev, 2019. "Development of Digital Economy in the Energy Industry-specific Modernization," International Journal of Energy Economics and Policy, Econjournals, vol. 9(4), pages 273-282.

    More about this item

    Keywords

    Value analysis; financial responsibility centers; accounting and analytical support; accounting and analytical managerial system. JEL Classification Codes: M41; M49.Read the Full Version here;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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