Особливості організації управлінського обліку в банках України
Вантажиться...
Дата
2020
Автори
Джулій, Л.В.
Білорусець, Л.М.
Ємчук, Л.В.
Бочуля, Н.В.
Dzhuliy, L.
Belarusian, L.
Yemchuk, L.
Bochulya, N.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті досліджено особливості функціонування банківських установ в Україні, виділено ключові елементи
організації управлінського обліку, його цілі, завдання та функції. Теоретично обґрунтовано, що управлінський облік може
створити дієву інформаційну базу для задоволення внутрішніх потреб користувачів у межах банківської установи.
Охарактеризовано етапи впровадження управлінського обліку в банках, виділено систему цілей управлінського обліку та
його основні процедури.
Effective organization of management accounting is an urgent problem of every bank, regardless of its scale and peculiarities of functioning. After all, the completeness and timeliness of information about the current state of the institution, timely management decisions contribute to the rapid maneuvering of resources, successful overcoming of complications that may arise in the process of the bank as a financial institution providing multifunctional customer service in both national and international markets. The organization of management accounting in banks of Ukraine is not regulated by state bodies and is carried out on the basis of international experience, national legislation, based on the peculiarities of the banking institution, which is under the influence of complex economic, legal and organizational factors. The article examines the features of the functioning of banking institutions in Ukraine, highlights the key elements of the organization of management accounting of banking institutions, its goals, objectives and functions. It is theoretically substantiated that management accounting can create an effective information base to meet the internal needs of users within the banking institution. It is shown that management accounting includes certain techniques and methods, the set of which provides managers with the necessary information about the results of the bank and the consequences of decision-making. Management accounting is highlighted as a part of the accounting system that meets the needs of management in operational, meaningful information that contributes to the formation of real conditions for the analysis of individual objects and processes, justification of management decisions and control over their implementation. the system of the purposes of administrative accounting and its basic procedures is allocated. It is determined that management accounting is aimed at solving the internal problems of the bank, which are associated with increased efficiency in relation to the centers of responsibility, business segments and structural units.
Effective organization of management accounting is an urgent problem of every bank, regardless of its scale and peculiarities of functioning. After all, the completeness and timeliness of information about the current state of the institution, timely management decisions contribute to the rapid maneuvering of resources, successful overcoming of complications that may arise in the process of the bank as a financial institution providing multifunctional customer service in both national and international markets. The organization of management accounting in banks of Ukraine is not regulated by state bodies and is carried out on the basis of international experience, national legislation, based on the peculiarities of the banking institution, which is under the influence of complex economic, legal and organizational factors. The article examines the features of the functioning of banking institutions in Ukraine, highlights the key elements of the organization of management accounting of banking institutions, its goals, objectives and functions. It is theoretically substantiated that management accounting can create an effective information base to meet the internal needs of users within the banking institution. It is shown that management accounting includes certain techniques and methods, the set of which provides managers with the necessary information about the results of the bank and the consequences of decision-making. Management accounting is highlighted as a part of the accounting system that meets the needs of management in operational, meaningful information that contributes to the formation of real conditions for the analysis of individual objects and processes, justification of management decisions and control over their implementation. the system of the purposes of administrative accounting and its basic procedures is allocated. It is determined that management accounting is aimed at solving the internal problems of the bank, which are associated with increased efficiency in relation to the centers of responsibility, business segments and structural units.
Опис
Ключові слова
управлінський облік, банк, система управлінського обліку, елементи, етапи, цілі, характерні ознаки, management accounting, bank, management accounting system, elements, stages, goals, characteristics
Бібліографічний опис
Особливості організації управлінського обліку в банках України / Л. В. Джулій, Л. М. Білорусець, Л. В. Ємчук, Н. В. Бочуля // Вісник Хмельницького національного університету. Економічні науки. – 2020. – № 4, т. 1. – С. 86-89.