Resler M. Accounting and analytical support of operating components of financial manageement

Object - cash flows during the formation of costs, revenues and financial results of operations in the domestic steel industry. Purpose - to study theoretical and methodological principles of accounting and analytical support operational components of financial management in order to achieve financial stability, improve the competitiveness of domestic steel companies. Methods - theoretical generalization, comparison, abstract logic, observation, modeling, formalization, statistics. Results - improved definition of "primary records" classified material costs, the conceptual model of through calculation of steel products with a full production cycle. Novelty - definition proposed operational component of financial management. The presence of the specific characteristics of the allocation of responsibility centers in the steel industry. Introduced in the activity of PJSC "AISW", LLC "Plant steel shot", JSC "Dnepropetrovsk Metallurgical Plant them. FE Dzerzhinsky", ZAO "United Metallurgical Company", JSC "Centravis Production Ukraine", JSC "Nikopol factory tooling ", JSC "Ilyich Iron and Steel Works of Mariupol" and the learning process of Mukachevo State University and National Metallurgical Academy. Results of the study were discussed and approved by the Donetsk Regional State Administration Scope - Activity of ferrous metallurgy.