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.
Authors
- G. A. Adamova (ORCID: https://orcid.org/0000-0003-3529-5796)
- Ekaterina Orlova (ORCID: https://orcid.org/0000-0002-1614-1591)
Institutions
- State University of Management (RU)
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