Development of a model of management reporting using information technology

Abstract

Introduction. Managerial accounting is the main source of information on financial and economic activities of the company. Construction quality management accounting system in the conditions of usage of information technology is an important factor in improving the quality of management decisions. In particular, it has been proved the necessity to study the development of management accounting, its basic characteristics, determination of the stage of implementation of management accounting.

Purpose. The purpose of research is to study the basic constituents of a model of management accounting information technology.

Method (methodology). The article uses such general scientific methods as method of analysis and synthesis, simulation.

Results of the researchare to develop an appropriate introduction to management accounting system using information technology. In particular, the following stages of the management accounting system in the process of using information technology are determined. Among them we can enumerite: the development of regulations, accounting, project work automation testing phase and the implementation phase. It has been established that an important role in the development and implementation of management accounting in the enterprise is played by routine procedures: accounting policies, data collection and processing accounting information, order information security compliance. It has been proposed the composition of managerial accounting in terms of users. The paper analyzes the characteristics of management accounting, in particular the role of visualization of reasoned statements in increased information content of reports.