Elements of organization of network information system of managerial accounting

Marharyta Ivanivna Skrypnyk, Mykola Mykolayovych Matyukha


Introduction. The problems of formation of mechanism organization of the network information system of management accounting are considered in the article.

Purpose. The goal of the research is to study methods of integration of management accounting information flows into a system of decision making on the basis of the development of network management information systems; to propose a systematized list of disadvantages of information systems development and ways of their elimination.

Method. The role of implementation of network information systems and technologies into the management process is determined. It allows to reduce significantly the complexity and to creatie new opportunities in the organization and methodology of its functions.

The basic principles of the use of modern software systems at the level of management accounting information systems elements are grounded. The tools of information system of management accounting and reporting are defined. They are necessary for effective management of the company. These tools are determined in accordance with generally accepted accounting principles, the use of which brings business to the next level of management.

The benefits of network information systems of management accounting over the traditional information systems are obvious. Their implementation will bring the benefits to all areas of business management. Those are the organizational structure optimization, the development of information base to prepare a variety of solutions, the improvement of the methods and techniques for decision making, the promotion of staff development and increase of efficiency .

The directions of presenting information for their better perception by network means of data presentation are determined.

Results. We have concluded that the network information system of management accounting is characterized by focus on supporting the operational, tactical and strategic decisions. It is based on external market-oriented financial and non-financial information. It is focused primarily on tracking tendencies and trends of changes in  processes. This information operates mainly current, planned and forecast data.


management accounting; information systems; information technology; network information systems principles of accounting

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