Information and tool support of business analysis procedures

Автор: Belyeva G.V., Nuzhdin R.V., Ponomareva N.I., Savvina E.A., Artemenko T.D.

Журнал: Вестник Воронежского государственного университета инженерных технологий @vestnik-vsuet

Рубрика: Экономика и управление

Статья в выпуске: 3 (81), 2019 года.

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Information and instrumental support of business analytical procedures involves the selection of methods and the development of tools, which together constitute a methodological justification (scheme) for the formation of accounting information. The sequence of hierarchical procedures consists of evaluating strictly justified parameters and indicators, identifying deviations that characterize compliance with norms and standards, normative and planned values. It is proposed to carry out the algorithmization of procedures in accordance with the sequence of implementation of the main business processes, which includes four stages: procurement of materials, production of products, sale of products, determination of financial results. Due to the lack of a unified methodology for accounting for deviations for the purposes of indicative management in domestic practice, as well as to eliminate contradictions and shortcomings in the existing approaches, it is proposed to supplement the tools of the Standard-cost system with new accounting and analytical attributes...


Business analysis, information support, accounting scheme, analytical accounts, standard cost, accounting deviations, indicative management

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IDR: 140246408   |   DOI: 10.20914/2310-1202-2019-3-299-305

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