ORGANIZATION OF INFORMATION SUPPORT FOR SYSTEM CONTROL IN MANAGEMENT ACCOUNTING

The paper discusses the tasks and features of the organization of information support for internal management control in management accounting. The possibilities of implementing a systematic approach to planning, monitoring and analyzing performance benchmarks of the company and its structural divisions are substantiated. Special attention is paid to the disclosure of the role of financial responsibility and budgeting centers in the organization of system control of key performance indicators of the company. The importance of deviation analysis for assessing the actual situation and decision-making by the company's management is substantiated. Recommendations for conducting such an analysis are given.

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Publication Details

Journal
Russian Journal of Management
Published
2025-06-17
DOI
https://doi.org/10.29039/2500-1469-2025-13-5-199-205
Primary Topic
Enterprise Management and Information Systems
Type
article
Field-Weighted Citation Impact
0.00
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article

ORGANIZATION OF INFORMATION SUPPORT FOR SYSTEM CONTROL IN MANAGEMENT ACCOUNTING

G. A. Adamova, Ekaterina Orlova
Russian Journal of Management
Enterprise Management and Information Systems
article

ORGANIZATION OF INFORMATION SUPPORT FOR SYSTEM CONTROL IN MANAGEMENT ACCOUNTING

G. A. Adamova, Ekaterina Orlova
article en

Abstract

The paper discusses the tasks and features of the organization of information support for internal management control in management accounting. The possibilities of implementing a systematic approach to planning, monitoring and analyzing performance benchmarks of the company and its structural divisions are substantiated. Special attention is paid to the disclosure of the role of financial responsibility and budgeting centers in the organization of system control of key performance indicators of the company. The importance of deviation analysis for assessing the actual situation and decision-making by the company's management is substantiated. Recommendations for conducting such an analysis are given.

Russian Journal of ManagementVol. 13(5)
State University of Management (RU)
Openalex Percentile: Top 79%
Enterprise Management and Information Systems
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