THE ACCOUNTING AND ANALYTICAL SUPPORT FORMATION FOR COST MANAGEMENT OF ENTERPRISES AND THEIR ASSOCIATIONS

Pylypenko А. The accounting and analytical support formation for cost management of enterprises and their associations (2011): the monograph / А. Pylypenko, І.П. Дзьобко, О.В. Писарчук; за заг. ред. докт. екон. наук, доцента Пилипенко А.А. - Х.: Вид. ХНЕУ, 2011. - 344 с. (Укр. мов.)

On the basis of the system disclosed composition and structure, especially the formation and operation principles, methodology and conceptual basis for the implementation of accounting and analytical support cost management companies and integrated their associations. Feature of the proposals contained in decision datatsentrychnoyi organization accounting process in its orientation to support decision making in management of logistics costs and enterprise knowledge management. Special attention is paid to disclosure aspects of strategic importance in the accounting process at design-life representation of entities and election resource competency approach to their management. Recommended for researchers, graduate students, practitioners and students in higher education economics. 

CONTENTS

Introduction

1. Theoretical Foundations of accounting and analytical software cost management companies and associations

1.1. Nature and content of the process of cost management and their role in the strategic development of the company 
1.2. Technology and features of the formation of accounting and analytical support cost management entities 
1.3. Innovative costs and their role in the organization of accounting and analytical process of enterprises and their associations

2. Systematic approach to the formation of accounting and analytical software cost management companies

2.1. Theoretical and methodological basis and concept of accounting and analytical support for management costs businesses and associations
2.2. Features of the development of cost accounting in the process of enterprise management paradigm 
2.3. Features of the cost-oriented design of innovative enterprises 
2.4. Features of formation and use of accounting and analytical support in terms of design and process approach to implementation and justification of resource integration process entities

3. Features of formation of accounting and analytical software cost management under conditions of enterprise logistics system

3.1. Process approach to the understanding of the logistics enterprise system 
3.2. Indicative cost estimates for logistic operation system of enterprise 
3.3. Formation of accounting and analytical support logistics operation system of enterprise

4. Recording and analysis of innovative enterprise expenditures and Associations

4.1. Monitoring of the environment as a basis for the formation of accounting and analytical software cost management 
4.2. Formation of accounting and analytical support in the planning of innovation expenditures 
4.3. Analysis and evaluation of the impact of innovation expenditures

5. Strategic account management of expenses Integrated associations of undertakings

5.1. Organization of accounting and analytical support for strategic cost management and consolidated knowledge in system integration of enterprises 
5.2. Development of simulation in an expense management system integrated entities 
5.3. Building a Balanced Scorecard as part of accounting and analytical maintenance of transaction costs and consolidated

Conclusions 
Literature
Applications