IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY
https://doi.org/10.26425/1816-4277-2020-5-97-103
Abstract
The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. The model of accounting and analytical system at the enterprises of the radio-electronic industry, based on the information base available to various users, from the position of the complex nature of theoretical, methodological and organizational issues, has been proposed. The most significant advantages of using the proposed model in the field of management accounting have been highlighted.
About the Authors
E. A. Bunto
State University of Management
Russian Federation
Russian Federation
Graduate Student,
Moscow
O. S. Dyakonova
State University of Management
Russian Federation
Russian Federation
Candidate of Economic Sciences,
Moscow
References
1. Rasporyazhenie pravitel`stva RF ot 15 dekabrya 2012 goda №2396-r “Ob utverzhdenii gosudarstvennoi programmy Rossiiskoi Federatsii “Razvitie elektronnoi i radioelektronnoi promyshlennosti na 2013-2025 gody”[Order of the Government of the Russian Federation “On Approval of the State Program of the Russian Federation “Development of Electronic and Radio-Electronic Industry for 2013-2025” No. 2396-R, dated on December 15, 2012]. Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_139234/ (accessed 25.01.2020).
2. Proekt “Strategicheskoe razvitie elektronnoi i radioelektronnoi promyshlennosti Rossii” [Project “Strategic development of electronic and radio-electronic industry in Russia”]. Ofitsial`nyi sait Ministerstva promyshlennosti i torgovli Rossiiskoi Federatsii [Official website of the Ministry of Industry and Trade of the Russian Federation]. Available at: http://minpromtorg.gov.ru/docs/#!strategiya_razvitiya_elektronnoy_promyshlennosti_rossiyskoy_federacii_na_period_do_2030_goda1233 (accessed 25.01.2020).
3. Avdonin B. N., Borisov Yu. I., Volkov V. I. Sovremennyi potentsial i perspektivy razvitiya otechestvennoi radioelektronnoi promyshlennosti: monografiya [Modern potential and prospects of development of the domestic radio-electronic industry: monograph]. Moscow, SP Mysl`, 2016. 173 p.
4. Bat`kovskii A. M. Analiz razvitiya radioelektronnoi promyshlennosti [Analysis of the development of the radio-electronic industry]. Sovremennye tendentsii razvitiya nauki i tekhnologii: periodicheskii nauchnyi sbornik po materialam X Mezhdunarodnoii nauchno-prakticheskoi konferentsii, Belgorod, 31 yanv. 2016 g. [Modern trends in the development of science and technology: periodic scientific collection by the materials of the X International scientific and practical conference, Belgorod, January 31, 2016], 2016, no. 1-11. Available at: http://issledo.ru/wp-content/uploads/2016/02/Sb_k-1-11.pdf (accessed 25.01.2020).
5. Bat`kovskii A. M., Efimova N. S., Kalachanov V. D. Modelirovanie dinamiki innovatsionnogo razvitiya predpriyatii radioelektronnoi promyshlennosti [Modeling of the dynamics of innovative development of radio-electronic industry enterprises]. Ekonomicheskie issledovaniya i razrabotki [Economic Development Research Journal], 2018, no. 6. Available at: http://edrj.ru/article/04-06-18 (accessed 25.01.2020).
6. Ivanov E. A. Sushchnostnye kharakteristiki i kontseptual`naya model` uchetno-analiticheskoi sistemy [Essential characteristics and conceptual model of accounting and analytical system]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa [Business. Education. Law. Bulletin of the Volgograd Business Institute], 2014, no. 1 (26), pp. 162-166.
7. Mukhina E. R. Kharakteristika trebovanii k uchetno-analiticheskoi informatsii [Characteristics of requirements for accounting and analytical information]. Sovremennye nauchnye issledovaniya i innovatsii [Modern scientific researches and innovations], 2015, no. 8 (52), part 2. Available at: http://web.snauka.ru/issues/date/2015/8 (accessed 25.01.2020).
8. Portret rossiiskoi radioelektroniki. Regional`noe raspredelenie i effektivnost` organizatsii [Portrait of Russian radio electronics. Regional distribution and efficiency of organizations]. AO TsNII “Elektronika” [JSC CRI “Elektronika”], 2018. 42 p.
9. Upravlencheskii uchet: uchebnik [Management accounting: textbook], pod red. A. D. Sheremeta, 4-e izd, pererab. Moscow, Infra-M, 2017. 427 p.
10. Tsifrovaya transformatsiya radioelektroniki. Issledovanie radioelektronnoi otrasli [Digital transformation of radio electronics. Research of the radio-electronic industry]. TsNII “Elektronika”, “Elektronika: NTB”, ANO “Tsifrovaya ekonomika” [CRI “Elektronika”, “Electronics: STB”, ANO “Digital economy”], 2019. Available at: https://rostec.ru/content/files/pdf (accessed 25.01.2020).
11. Yakunin A. S. Perspektivy razvitiya innovatsionnogo potentsiala radioelektronnoi promyshlennosti [Prospects for developing the innovative potential of the radio-electronic industry]. Voprosy radioelektroniki [Issues of radio electronics], 2014, vol. 4, no. 2, pp. 5-20.
Review
For citations:
Bunto E.A., Dyakonova O.S. IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY. Vestnik Universiteta. 2020;(5):97-103. (In Russ.) https://doi.org/10.26425/1816-4277-2020-5-97-103
Views:
412
Email this article 