Hryhorenko O. Accounting provision of the enterprise based on the theory of constraints

The thesis is a complex research of theoretical, methodological and practical principles, scientific and methodical approaches to organization of accounting enterprise management based on the theory of constraints. The relevance of the research topic is determined by the acceleration of the processes of economic globalization and the increase of competition in all sectors of the world economy, which requires the establishment of accounting enterprise management based on the theory of constraints to meet the information needs of users. The purpose of the research is to provide scientific substantiation of theoretical positions and to develop practical recommendations to improve the accounting of enterprise management based on the theory of constraints. The analysis of world experience has shown the efficiency of the introduction of modern management systems into the work of enterprises. The advantages of implementation the theory of constraints in Ukraine enterprises practice are revealed. Among the issues of implementation defined complexity for practical application because of need restructuring not only systems accounting for enterprises, but also changes in the job descriptions of accounting and management personnel in relation to formation of accounting information. Scientist’s approaches for interpretation of category “accounting provision” were researched. Conducted research showed that the national literature has no consensus in definition essences and tasks of accounting provision. Based on the analysis suggested our own definition of accounting provision of the enterprise management based on the theory of constraints – this is multipurpose accounting system, built on the basis of five focussing steps in the theory of constraints to provide leading management personnel with relevant accounting information for acceptance effective managerial solutions. Defined constituents elements for accounting provision of the enterprise management to provide leading management personnel with relevant accounting information for acceptance effective managerial solutions. Formulas of economic effect and economic efficiency where modified in the context of the theory of constraints. Bringing these fundamental economic categories into the plane of the theory of constraints contributes to scientifically justifying the feasibility of managerial decisions based on TOC. The analysis of scientific sources and regulatory framework allowed to detect the main ones constrains in accounting provision of the enterprise management. Based on the analysis of scientific literature and international legal acts, the purpose of the integrated reporting and the main types of non-financial reports are determined. The connection of financial, non-financial, and indexes of the theory of constraints through the concept of capital was revealed. The analysis of scientific sources and leading experience in implementing managerial accounting and reporting has shown that today there is no consensus on the definition of the conceptual framework for managerial reporting. According to the results of the research, the fundamental concepts of managerial accounting provision of the enterprise management based on the theory of constraints have been improved. Fundamental concepts managerial reporting contain defined purpose of the enterprise, list business processes, constraints politics, capital, markets. In order to improve enterprise management accounting based on the theory of constraints, a model of management reporting elements and appropriate forms of managerial reporting for enterprises using the theory of constraints have been developed. On the basis of the conducted research, the methodology of diagnostics of accounting provision of the enterprise management based on the theory of constraints has been generalized and improved, due to the identification of stages of diagnosis and development of the questionnaire.