{"id":3415,"date":"2021-01-30T22:08:20","date_gmt":"2021-01-30T20:08:20","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=3415"},"modified":"2021-03-11T10:08:09","modified_gmt":"2021-03-11T08:08:09","slug":"%d0%be%d1%81%d0%be%d0%b1%d0%bb%d0%b8%d0%b2%d0%be%d1%81%d1%82%d1%96-%d0%be%d1%80%d0%b3%d0%b0%d0%bd%d1%96%d0%b7%d0%b0%d1%86%d1%96%d1%97-%d1%83%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d1%81%d1%8c%d0%ba","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=3415","title":{"rendered":"\u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0432 \u0431\u0430\u043d\u043a\u0430\u0445 \u0423\u043a\u0440\u0430\u0457\u043d\u0438"},"content":{"rendered":"

<\/p>\n

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FEATURES OF MANAGEMENT ACCOUNTING ORGANIZATION IN BANKS OF UKRAINE<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 86-89. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 1, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0414\u0416\u0423\u041b\u0406\u0419 \u041b. \u0412., \u0411\u0406\u041b\u041e\u0420\u0423\u0421\u0415\u0426\u042c \u041b. \u041c., \u0404\u041c\u0427\u0423\u041a \u041b. \u0412., \u0411\u041e\u0427\u0423\u041b\u042f \u041d. \u0412.
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/p>\n

DZHULIY L., BELARUSIAN L., YEMCHUK L., BOCHULYA N.
\nKhmelnytsky\u0456 National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4-16<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 03.09.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 30.09.2020<\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u0431\u0430\u043d\u043a, \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u0435\u043b\u0435\u043c\u0435\u043d\u0442\u0438, \u0435\u0442\u0430\u043f\u0438, \u0446\u0456\u043b\u0456, \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u043d\u0456 \u043e\u0437\u043d\u0430\u043a\u0438.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

Effective organization of management accounting is an urgent problem of every bank, regardless of its scale and peculiarities of functioning. After all, the completeness and timeliness of information about the current state of the institution, timely management decisions contribute to the rapid maneuvering of resources, successful overcoming of complications that may arise in the process of the bank as a financial institution providing multifunctional customer service in both national and international markets.
\nThe organization of management accounting in banks of Ukraine is not regulated by state bodies and is carried out on the basis of international experience, national legislation, based on the peculiarities of the banking institution, which is under the influence of complex economic, legal and organizational factors.
\nThe article examines the features of the functioning of banking institutions in Ukraine, highlights the key elements of the organization of management accounting of banking institutions, its goals, objectives and functions. It is theoretically substantiated that management accounting can create an effective information base to meet the internal needs of users within the banking institution. It is shown that management accounting includes certain techniques and methods, the set of which provides managers with the necessary information about the results of the bank and the consequences of decision-making. Management accounting is highlighted as a part of the accounting system that meets the needs of management in operational, meaningful information that contributes to the formation of real conditions for the analysis of individual objects and processes, justification of management decisions and control over their implementation. the system of the purposes of administrative accounting and its basic procedures is allocated. It is determined that management accounting is aimed at solving the internal problems of the bank, which are associated with increased efficiency in relation to the centers of responsibility, business segments and structural units.
\nKey words:<\/strong> management accounting, bank, management accounting system, elements, stages, goals, characteristics.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Moskovchuk I. O. Upravlinskyi oblik: sutnist ta rol v diialnosti komertsiinykh bankiv [Elektronnyi resurs]. \u2013 Rezhym dostupu : http:\/\/www.nbuv.gov.ua\/Portal\/Soc_Gum\/En\/O_FN\/2008_5_2\/zbirnuk_<\/li>\n
  2. Kreshenko O. Formuvannia systemy upravlinskoho obliku u bankivskykh ustanovakh \/ O. Kreshenko, L. Vodianyk [Elektronnyi resurs]. \u2013 Rezhym dostupu : http:\/\/www.library.tane.edu.ua\/images\/nauk_vydannya\/wPUAho.pdf<\/li>\n
  3. Oblik i audyt u bankakh : navchalnyi posibnyk \/ O. H. Korenieva, N. H. Slavianska, N. H. Yevchenko, O. V. Karpenko ; za red. O. H. Korenievoi, N. H. Slavianskoi. \u2013 Sumy : Universytetska knyha, 2007. \u2013 493 s.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/3415"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3415"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/3415\/revisions"}],"predecessor-version":[{"id":4329,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/3415\/revisions\/4329"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}