Управлінський облік: аналітичний аспект

Abstract

Uk: У статті проаналізовано різноманітні аспекти сучасного управлінського обліку на підприємствах, розглянуті невизначені питання змісту управлінського аналізу та його міста в управлінському обліку, висвітлена методика здійснення управлінського аналізу, проведено порівняння управлінського та фінансово-господарського аналізу, визначено місце аналізу в управлінському обліку En: The article analyzes various aspects of modern management accounting at the enterprises are considered indeterminate content management analysis and its city in management accounting, illuminated technique of the administrative analysis, the comparison of management and financial-economic analysis, the place of analysis in management accounting. The aim of the article is the consideration of uncertain content management analysis and its city in management accounting compared to financial and economic analysis of the enterprise. Management accounting is a system of accounting, planning, control and analysis of information about costs and results of operations, the necessary management personnel to operate the business. In recent years there is a need for a thorough management review to ensure the needs of managers of middle and higher chain. According to the results of the discussed arguments, we can conclude that managerial analysis is an analysis of the enterprise activity which is carried out with the aim of making optimal management decisions. It is based on the methodology of economic analysis, but, in our opinion, many of the studied indicators closer to managerial accounting and is one of its most important components. Thus, the analysis is one of the most important procedures of modern management accounting.