Apoio contábil, analítico e financeiro para tomada de decisões de gestão da empresa

Autores

  • Oksana Nuzhna Lutsk National Technical University
  • Svitlana Derevianko National University of Life and Environmental Sciences of Ukraine
  • Tamara Hurenko National University of Life and Environmental Sciences of Ukraine
  • Roman Sydorenko Lutsk National Technical University
  • Yuliia Grudzevych Lesya Ukrainka Volyn National University

DOI:

https://doi.org/10.14571/brajets.v17.nse3.306-316%20

Palavras-chave:

suporte contábil e analítico, análise financeira, estabilidade financeira, gestão empresarial, digitalização da gestão

Resumo

O artigo examina o papel dos sistemas de contabilidade e análise na tomada de decisões estratégicas e táticas na empresa. A influência das informações financeiras na qualidade das decisões de gestão, que permite que as empresas alcancem altos resultados econômicos em instabilidade de mercado e um ambiente competitivo, é estudada. As especificidades do funcionamento do subsistema de contabilidade e gestão analítica das atividades econômicas da empresa foram investigadas. Abordagens modernas para a organização da contabilidade e análise financeira são consideradas, e sua eficácia para resolver tarefas práticas de gestão empresarial é analisada. Um conjunto complexo de ferramentas de planejamento financeiro, orçamento e previsão é definido como elementos essenciais do sistema de suporte à tomada de decisões de gestão. O papel das tecnologias digitais e da automação de processos analíticos no aumento da precisão e eficiência das informações contábeis e analíticas é estudado. A necessidade de melhorar o suporte contábil e analítico como um pré-requisito crítico para a empresa atingir sustentabilidade e estabilidade financeira em mudanças de mercado é comprovada.

Referências

Al-Refiay, H. A. N., Abdulhussein, A. S., & Al-Shaikh, S. S. K. (2022). The impact of financial accounting in decision making processes in business. International Journal of Professional Business Review, 7(4), e0627-e0627.

Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International journal of accounting information systems, 25, 29-44.

Arutiunian, I., Poltavets, M., Аchacha, M., Bondar, O., Pavlov, F., Gerasymenko, O., & Kulinich, T. (2021). Effective Concepts of Harmonious Management of Production Systems. International Journal of Computer Science and Network Security (IJCSNS), 21(3), 141-144.

Burlan, S. A., & Katkova, N. V. (2019). Accounting and Analytical Support for Economic Security in Today's Business Environment. Problems of Economics, (1), 184-190.

Dziamulych, M., Antoniuk, N., Tretyak, V., Rudenko, M., Solomnikov, I., Kytaichuk, T., Khomiuk, N., & Shmatkovska, T. (2023). Financial security and economic safety as the basis for sustainable development of the region. AD ALTA: Journal of interdisciplinary research, 13 (2), XXXVІІ, 150-154.

Dziamulych M., Krupka, I., Andruschak, Y., Petyk, M., Paslavska, R., Grudzevych, Y., Martyniuk, R. (2022). Banking liquidity risk management in Ukraine based on the application of digital and information technologies. AD ALTA: Journal of interdisciplinary research, 12(2), Special Issue XXIX, 102-107.

Florin, B. (2014). Development of decision making by managers with financial and accounting information. The Annals of the University of Oradea, 1, 837-844.

Khutorna, M., Rudenko, M., Nemish, Y., Kulinich, T. & Hasii, O. (2021). The development of diagnostic tools for assessing the level of financial corporations' stability by cascade approach. Financial and credit activities: problems of theory and practice, 4(39), 109-120.

Kraievskyi, V., Tytenko, L., Paianok, T., Bohdan, S., & Hmyrya, V. (2020). Accounting and analytical support for assessing the level of economic security of the enterprise. Financial and credit activity: problems of theory and practice, 4(35), 87-98.

Kulynych, M., & Shepelyuk, N. (2019). Use of digital technologies in the formation of accounting and analytical information by enterprise managers. Economic journal of Lesya Ukrainka Volyn National University, 4(20), 189-197.

Kunitsyna, N., Britchenko, I., & Kunitsyn, I. (2018). Reputational risks, value of losses and financial sustainability of commercial banks, Entrepreneurship and Sustainability Issues, 5(4), 943-955.

Lalakulych, M., Britchenko, I., & Hushtan, T. (2018). Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine. 2nd International Conference on Social, Economic and Academic Leadership (ICSEAL 2018), 169-176.

Putsenteilo, P., & Humeniuk, O. (2019). Information support of analytical activity in the company management. The Institute of Accounting. Control and Analysis in the Globalization Circumstances, (1-2), 74-82.

Ren, S. (2022). Optimization of Enterprise Financial Management and Decision‐Making Systems Based on Big Data. Journal of Mathematics, 2022(1), 1708506.

Shmatkovska, T., Derevianko, S., Rogach, S., Shulha, O., Chudovets, V., Artemchuk, L., Begun, S., Khomiuk, N. (2023) Financial, accounting-analytical support and management of economic security in the system of sustainable development. AD ALTA: Journal of interdisciplinary research, 13(2), Special Issue XXXVII, 155-159.

Shmatkovska, T., Volynets, L., Dielini, M., Magopets, O., Коpchykova, I., Kytaichuk, T., Popova, Yu. (2022). Strategic management of the enterprise using the system of strategic management accounting in conditions of sustainable development. AD ALTA: Journal of interdisciplinary research, 12(2), Special Issue XXIX, 123-128.

Sun, L. (2024). Management Research of Big Data Technology in Financial Decision-Making of Enterprise Cloud Accounting. Journal of Information & Knowledge Management, 23(01), 2350067.

Tomilova-Yaremchuk, N. О., Khomovyi, M. M., Khomovyi, S. M., & Makarchuk, O. G. (2019). The formation of effective accounting information for managerial decision-making in agricultural enterprises. Financial and credit activity problems of theory and practice, 4(31), 230-238.

Zhang, W. (2024). The application of cloud accounting in enterprise financial decision making in the era of big data. Applied Mathematics and Nonlinear Sciences, 9(1).

Ziying, L. (2024). The Impact of Accounting Information Technology on Enterprise Financial Management and Optimization Measures. Accounting, Auditing and Finance, 5(2), 158-164.

Downloads

Publicado

2024-10-24

Edição

Seção

nterconexões Culturais, Econômicas e Educacionais na Sociedade