Management Accounting Data in Statistical Surveys
The article is devoted to analysis of the factors determining the feasibility of management accounting data applications in statistical research at micro level, which results will be used in elaborating and taking effective management decisions, as well as in the budget process for a given period of business operation. It is emphasized that the production efficiency can be achieved by the optimal use of resources given an acceptable level of risk. An analytical review of research works giving evidence of the need to use results of statistical research in business management was made. It showed that the necessity for analysis of the relationship between management accounting and creating databases for statistical research had not been clearly emphasized. Also, there has been no analysis of trends in creating a regulatory information framework at the national (cross-sectoral) level, which would have to consist of norms and standards of accounting and cost control in business entities. The assumption on a probable utilization of material resources in the shadow production due to the outdated regulatory framework is made.
Emphasis is placed on determining the fields of statistical research which results are going to be used in the business management system and evaluation of structural units in a business enterprise. The advantages of normative cost accounting and production costing for performance assessment and quick response on identified deficiencies in the management system are highlighted. It is argued that human resources constitute the main economic factor in the business operation process. The basic postulates of the national economy development are given, which have to frame the cost policy of business enterprises with taking into account results of statistical research. Problems related with applications of management accounting data in statistical research are outlined, which solutions can be subject of further research.
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