Sych D. Managerial accounting and analysis of financial results of activity of production enterprises

The dissertation is devoted to the study of theoretical and methodological approaches and the development of scientific and practical recommendations aimed at improving the methodology and organization of managerial accounting and analysis of financial results of the production of domestic enterprises. According to the results of the study scientifically substantiated theoretical, methodological, organizational and practical approaches to managerial accounting and analysis of financial results of production activities of domestic production enterprises. In the dissertation the essence of the concept "management accounting of lean manufacturing", organizational forms of managerial accounting of financial results in terms of production processes, methodical tools of managerial analysis taking into account the concept of balanced national development is improved. The peculiarities of the management accounting of financial results in the composition of the integrated accounting system of a production enterprise are determined. The components of the internal control and reporting system of business processes with the preservation of the principles of the innovative production model have been specified. The work proved the effectiveness of introducing benchmarking of management accounting systems and developed an organizational model for its implementation, the issues of implementation of the toolkit of managerial analysis as a type of economic at the stages of implementation of business processes of manufacturing enterprises. Taking into account the international accounting practice, alternative approaches to assessing the usefulness of the information of "managerial accounting of lean manufacturing" for the managerial staff of a production enterprise are disclosed.