Management accounting information is the basis for a balanced system of indicators in trade enterprises
DOI:
https://doi.org/10.35774/visnyk2024.03.139Keywords:
business processes, management accounting, information, balanced scorecard, analysis, reporting, trade, costs, stocks, strategic mapsAbstract
Introduction. Management accounting information is of key importance for the successful functioning of the management system of trade enterprises. The use of a balanced system of indicators contributes to a significant increase in the efficiency of the economic activity of trading enterprises, therefore the topic of this study is relevant.
The purpose of the study is to study management accounting information as a basis for a balanced system of indicators in trading enterprises and to formulate proposals for improving its interpretation, structure and content.
Research methods. In the research process, the following research methods were used: monographic - to clarify the views of scientists regarding management accounting and a balanced system of indicators; tabular – for building a strategic map of the main business processes for a trade enterprise in the segment of goals and indicators; comparison method - to justify the feasibility of using and finding alternative methods to the BSC system.
Research results. A strategic map of the main business processes for a trade enterprise in the segment of goals and indicators has been developed and presented in four tables; advantages, problematic issues, shortcomings and limitations of the BSC concept are specified; a number of key indicators for the main business processes of trade - procurement, transportation, storage and sale - are highlighted, which are used for operational analysis, and can also be used for the BSC method.
Prospects for further research. In the future, it is necessary to focus on researching the problems of optimizing the structure, content and personalization of information received from management accounting, as well as on the prospects of using the blockchain system in management accounting in commercial enterprises.
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