UDC 657:341; JEL M40, M41
Sementsiv, A. Ya. (2024). Upravlins'kyy oblik vytrat enerhopostachal'nykh pidpryyemstv Ukrayiny u konteksti funktsionuvannya tsentriv vidpovidal'nosti [Management accounting of costs of energy supply enterprises of Ukraine in the context of the functioning of responsibility centers]. Rehional'na ekonomika - Regional Economy, 113 (3), 124-130. DOI: https://doi.org/10.36818/1562-0905-2024-3-11 [in Ukrainian].
Sources: 16

Authors



Sementsiv Andriy Yaroslavovych

Postgraduate of the Department of accounting and taxation of the Vasyl Stefanyk Precarpathian National University

Contacts: andrii.sementsiv.22@pnu.edu.ua

Webpages:

Resume

The current business environment requires market participants not only to respond quickly to changes in the economic environment, but also to be able to effectively choose competitive strategies and implement strategic business plans. Administrative personnel are required to navigate rapidly changing economic circumstances and make informed management decisions that affect the future of the enterprise. An efficiently organized management accounting system becomes a key tool, providing information for strategic management, contributing to the successful implementation of management functions. The purpose of the article is to study management accounting of costs in the context of responsibility centers, which will facilitate systematization and efficient management of costs with a focus on the importance of this accounting in the economic activities of domestic enterprises on the example of energy supply companies, and also to summarize the current understanding of the structural content of management accounting of costs. The article considers the issues of management accounting at Ukrainian enterprises, in particular, at energy supply companies, where the lack of a clear definition and inefficient use of management accounting tools complicate the process of strategic management. Based on the analysis of scientific sources, it is established that management accounting in Ukraine requires methodological reorientation to adapt to market conditions, and in particular, reorganization of the accounting system with the creation of responsibility centers that would improve cost management and promote the development of enterprises. The key aspects of management accounting are described, including the collection, analysis, interpretation and transfer of information necessary for strategic planning and internal control. The functions of responsibility centers, which cover not only costs, but also revenues, profits and investments, adapted to the specifics of energy supply companies, are described. Different points of view of scholars on management accounting and responsibility centers are analyzed, which facilitates in-depth analysis and comparison with international practice. The article emphasizes the importance of an integrated approach to cost management, which not only improves management accounting but also helps to optimize the cost of services, thereby increasing the efficiency of energy sector enterprises.

Keywords:

management accounting, enterprises, responsibility centers, energy supply, management

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