DOI: https://doi.org/10.18371/fcaptp.v1i24.128340

IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY

L. M. Akimova, O. V. Osadcha, О. О. Akimov

Abstract


The scope of benchmarking is defined in the article. The aim of the article is to research theoretic aspects of benchmarking and to justify the efficiency of using benchmarking instruments with the aim of improving accounting. The perspectives of application benchmarking in system of forming an accounting information of business entities and nonprofit organizations are grounded. The factors, which provide the efficiency of benchmarking accounting system for the business entity, is defined. The organizational model of benchmarking in accounting, which will allow to minimize the cost of implementation of benchmarking, while focusing on its enforcement, are presented. It was grounded, that applying benchmarking is the possibility to form your own team of experts in accounting and taxation, to experience the implementation of organization changes consequently creating conditions for further advancement of accounting.

Keywords


benchmarking; accounting process; organization of accounting.

Full Text:

PDF

References


Perelomov, L.S. (2001). Konfutsiy. Lun Uy. Moscow: Vostochnaya literatura.

Searles, B., Bruce, Robin, S., Mann, Holger Kohl. (2013). Benchmarking 2030. The Future of Benchmarking. Germany: Fraunhofer IPK, Global Benchmarking Network, 69.

Atkinson, A.A., Banker, R.D., Kaplan, R.S., Yang, M.S. (2005). Upravlencheskiy uchet, 3-e izdanie [Management Accounting, Third Edition]. Moscow: Izdatelskiy dom «Vilyams».

Voevodina, N.A., Kulagina, A.V., Loginova, E.Yu., Tolberg, V.B. (2009). Benchmarking – instrument razvitiya konkurentnyih preimuschestv [Benchmarking is a tool for developing competitive advantages]. Moscow: Nauchnaya Kniga.

Gunnar, Z., Shtefan, K. (2006). Benchmarking. Moscow: KIA tsentr.

Sinitsyina, O.N. (2012). Benchmarking: voprosyi terminologii [Benchmarking: Terminology]. Vektor nauki TGU. Seriya: Ekonomika i upravlenie. Vol. 4 (11), pp. 147-149.

Geraskina, I.N. (2015). Mehanizm realizatsii benchmarkinga v sisteme strategicheskogo menedzhmenta predpriyatiya dlya ustoychivogo razvitiya [Mechanism of benchmarking implementation in the system of strategic management of the enterprise for sustainable development]. Finansovaya analitika: problemyi i resheniya. Vol. 24 (258), pp. 2-15.

Ikpe, E., Kumar, J., Jergeas, G. (2015). Benchmarking Projects: How to Apply It on Non-Industrial Projects. Business and Management Horizons. Vol. 3, №1, pp. 24-35.

Kuznetsova, L.N. (2013). Faktoryi uspeshnosti benchmarkinga buhgalterskogo ucheta v organizatsiyah [Success Factors in Accounting Benchmarking in Organizations]. Uchet i statistika. Vol. 2, pp. 12-24.

Kowalak, R. (2007). The strategic benchmarking as the element of strategic managerial accounting. Problemi teorii ta metodologii buhgalterskogo obliku, kontrolyu i analizu. Mizhnarodniy zbirnik naukovih prats, Vol. 2 (8), pp. 83-90.

Druri, K. (2012). Upravlencheskiy i proizvodstvennyiy uchet: uchebnyiy kompleks dlya studentov vuzov [Management and production accounting: a training complex for university students]. Moscow: YUNITI-DANA.

Mann R., Welch S. The Development of a Benchmarking and Performance Improvement Resource. Benchmarking: International Journal. Vol.8, Issue 5, pp. 431-452.


GOST Style Citations


Переломов, Л. С. Конфуций. Лунь Уй [Текст] / Л. С. Переломов. – Москва : Восточная литература, 2001. – 168 с.

Searles, B. Benchmarking 2030 – The Future of Benchmarking [Text] / B. Searles, R. S. Mann, H. Kohl. – Global Benchmarking Network, 2013. – 69 p.

Управленческий учет [Текст] / Э. А. Аткинсон, Р. Д. Банкер, Р. С. Каплан, М. С. Янг. ; пер. с англ. – 3–е издание. – Москва : Вильямс, 2005. – 874 с.

Бенчмаркинг – инструмент развития конкурентных преимуществ [Текст] / Н. А. Воеводина, А. В. Кулагина, Е. Ю. Логинова, В. Б. Толберг. – Москва : Научная Книга, 2009. – 117 c.

Гуннар, З. Бенчмаркинг [Текст] : пер. с нем. / З. Гуннар, К. Штефан ; под ред. Г. П. Манжосова. – Москва : КИА центр, 2006. – 128 с.

Синицына, О. Н. Бенчмаркинг: вопросы терминологии [Текст] / О. Н. Синицына // Вектор науки ТГУ. Серия: Экономика и управление. – 2012. – № 4 (11) – С. 147–149.

Гераськина, И. Н. Механизм реализации бенчмаркинга в системе стратегического менеджмента предприятия для устойчивого развития [Текст] / И. Н. Герськина // Финансовая аналитика: проблемы и решения. – 2015. – № 24 (258). – С. 2–15.

Ikpe, E. Benchmarking Projects: How to Apply It on Non–Industrial Projects [Text] / E. Ikpe, J. Kumar, G. Jergeas // Business and Management Horizons. – 2015. – Vol. 3, №1. – P. 24–35.

Кузнецова, Л. Н. Факторы успешности бенчмаркинга бухгалтерского учета в организациях [Текст] / Л. Н. Кузнецова // Учет и статистика. – 2013. – № 2 – С. 12–24.

Kowalak, R. The strategic benchmarking as the element of strategic managerial accounting [Text] / R. Kowalak // Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу : міжнародний збірник наукових праць. – 2007. – Вип. 2 (8). – С. 83–90.

Друри, К. Управленческий и производственный учет : учебный комплекс для студентов вузов [Текст] / К. Друри ; пер. с англ. [В. Н. Егорова]. – 6–е изд. – Москва : ЮНИТИ–ДАНА, 2012. – 1423 с.

Welch, S. The Development of a Benchmarking and Performance Improvement Resource [Text] / S. Welch, R. Mann // Benchmarking: An International Journal. – 2001. – Vol. 8, Issue 5. – P. 431–452.





Copyright (c) 2018 L. M. Akimova, O. V. Osadcha, О. О. Akimov

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

ISSN (print) 2306-4994, ISSN (on-line) 2310-8770