FEATURES OF MANAGEMENT ACCOUNTS IN THE ENTERPRISES OF THE BEWING INDUSTRY
Journal Title: Бізнес-навігатор - Year 2018, Vol 5, Issue 48
Abstract
The enterprises of the brewing industry are characterized by substantial depreciation of intangible assets, which indicates the need for the purchase of new information systems or the modernization of existing ones. In spite of the reduction of the wear of intangible assets, enterprises need funding of the innovation and information component of the development of management accounts. The research paper provides systematization, on the basis of the analysis of financial reports, of business development strategies, the peculiarities of management accounts of enterprises in the brewing industry, depending on the size of the enterprise. Management accounts of small enterprises in the brewing industry is characterized by the lack of external financing, development strategy, implementation of management accounts in the activities of enterprises. The core persons responsible for the management accounting are the head of the enterprise or chief accountant. Activity planning is based on historical data based on setting targets for sales of products, production, expenses and cost of production. It has been established that small enterprises are characterized by the lack of implementation of management accounts due to the lack of external financing and the need to improve production technologies.
Authors and Affiliations
V. I. Kuzyk
Keywords
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