Strategic Management Accounting in Organizations’ Cash Flow Control

Yazarlar

  • Y. P. Vetrov
  • O. G. Vandina
  • A. R. Galustov

DOI:

https://doi.org/10.7596/taksad.v6i4.1190

Anahtar Kelimeler:

Management accounting- Strategic accounting- Financial management- Accounting analytical system- Management solutions.

Özet

The article deals with the various interpretations of the term "strategic management accounting". The role and importance of strategic management accounting in the organization’s cash flows control are investigated. The accounting and analytical models of strategic management accounting are analyzed. The territorial scope of this article covers the Russian Federation. The study concludes that the system of assessment parameters of organization’s financial condition should cover all its aspects, namely, financial sustainability, solvency, liquidity and business activity. Hence, strategic management accounting of cash flows makes it possible to correctly set information base to monitor financial flows of a company which responds the tends of market economy and allows to make optimal management decisions.

Referanslar

Gasparyan, A. Y.; Yessirkepov, M.; Voronov, A. A.; Kostyukova, E. I. & Kitas, G. D. (2015). Preserving the integrity of citations and references by all stakeholders of science communication. Journal of Korean Medical Science.

Gorin, S. V.; Sklyarov, I. Y. & Kostyukova, E. I. (2013). Current state of science editing and publishing in Russia. European Science Editing.

Krylov, S. I. (2005). Strategic management accounting and its role in the management of financial flows of a company. Management Accounting, 3.

Krylov, S. I. (2011). Strategic management accounting of financial flows as an important area of strategic management accounting. Financial Bulletin: finance, taxes, insurance and accounting, 6.

Trukhachev, V. I.; Kostyukova, E. I.; Gromov, E. I. & Gerasimov, A. N. (2015). Comprehensive socio-ecological and economic assessment of the status and development of Southern Russia agricultural regions. Life Science Journal.

Vandina, O. G. (2012). Conceptual apparatus of accounting and analytical system research of the cost of the end-product. Papers of the All-Russian scientific practical conference "Priority directions of sustainable development of accounting and analytical systems in the conditions of international economic integration processes" (Orel, 23-25 May 2012). – Orel: SU UNPK.

Vandina, O. G. (2012). Financial analysis of the cost of the end-product. Papers of the international scientific practical conference "Implementation of international standards and recommendations on the quality of economic education assurance system" (Orel, 17-19 October 2012). – Orel: SU UNPK.

Vandina, O. G. (2012). Improvement of management accounting costs of the end-products. Papers of the international scientific practical conference "Implementation of international standards and recommendations on the quality of economic education assurance system" (Orel, 17-19 October 2012). – Orel: SU UNPK.

Zalewski, V. A. (2008). Management accounting as a part of a unified management and accounting system: the nature, purpose, formation basis. Management Accounting, 6.

İndir

Yayınlanmış

2017-09-30

Nasıl Atıf Yapılır

Vetrov, Y. P., Vandina, O. G., & Galustov, A. R. (2017). Strategic Management Accounting in Organizations’ Cash Flow Control. Journal of History Culture and Art Research, 6(4), 425-435. https://doi.org/10.7596/taksad.v6i4.1190

Sayı

Cilt 6 Sayı 4 (2017): Journal of History Culture and Art Research 6(4)

Bölüm

Makaleler

Lisans

Tarih Kültür ve Sanat Araştırmaları Dergisi'nde yayımlanan tüm çalışmalar Creative Commons 4.0 CC-BY lisansı ile lisanslanmıştır.

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