Abstract
The role of accounting, analytical and control support for setting and solving management tasks of large corporations is increasing in connection with the processes of digitalization of management. This requires updating the principles of information support of the system.
In order to manage costs, it is becoming important to determine cost centers and responsibility centers. The article considers the ways of development of principles of information support of the system of internal cost and cost management in large companies, which is an important component of the system of economic and financial security. The model of identification of the role of accounting and analytical and control support in the implementation of economic strategy of development of a business entity on the basis of a new competent method has been determined, which allowed controlling and evaluating key business objectives.
The purpose of modeling financial and economic processes, investment, innovation and their information support, is to create a clear picture of the opportunities to increase the market value of the company and its value properties. Based on the assessment of the existing practice, the main measures for the successful implementation of the strategic guidelines for the holding’s development have been identified, such as: development of the strategy for achieving targets, close integration of the tactics management systems and development strategy, creation of a business development model, development and control of the target strategic development parameters, an effective financial policy of economy and risk minimization, development of strategic initiatives.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Barilenko, V.I.: Biznes-analiz kak instrument obespecheniia ustoichivogo razvitiia khoziaistvuiushchikh sub”ektov [Business analysis as a tool to ensure sustainable development of business entities]. Account. Anal. Auditing (1), 5–31 (2014)
Zamyshlyaev, A.M.: Prikladnye informacionnye sistemy upravlenija nadezhnost’ju, bezopasnost’ju, riskam i resursam na zheleznodorozhnom transporte [Applied information systems for reliability, safety, risk and resource management in railway transport]. Shubinskii, I.B. (ed.) Ul’ianovsk (Russia), Ul’ianovsk, regional printing house “Pechatnyi dvor” (2013)
Melnik, M.V.: Sistema vnutrennego kontrolia kak faktor razvitiia upravlencheskogo ucheta [Internal control system as a factor in the development of management accounting]. Innov. Dev. Econ. 2(26), 89–95 (2015)
Murav’ov, S.: Upravlenie po tsentram otvetstvennosti. SWOT-analiz [Management of responsibility centers. SWOT analysis] (2020). http://afdanalyse.ru/news/swot_analiz/2010-02-15-21. Accessed 11 Feb 2020
Porter, M.: Competitive strategy. Techniques for analyzing industries and competitors. Alpina-Business, Moscow (2005)
Smirnova, E.V., Tsyganova, I.Yu.: Problems of information and analytical support for business strategies development in competitive environment. Intellekt. Innovatsii. Investitsii (9), 69–74 (2016)
Rogulenko, T., Bodiaco, A., Zelenov, V., Ponomareva, S., Mironenko, V.: Budgeting-based organization of internal control. Int. J. Environ. Sci. Educ. 11(11), 4104–4117 (2016a)
Bodiako, A.V., Ponomareva, S.V., Rogulenko, T.M., Karp, M., Kirova, E., Gorlov, V.V., Burdina, A.: The goal setting of internal control in the system of project financing. Int. J. Econ. Financ. Issues 6(4), 1945–1955 (2016b)
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2021 Springer Nature Switzerland AG
About this paper
Cite this paper
Rogulenko, T.M., Bodyako, A.V., Ponomareva, S.V. (2021). Development of Accounting, Analytical and Control Support for Setting and Solving Management Tasks of Large Corporations. In: Popkova, E.G., Sergi, B.S. (eds) "Smart Technologies" for Society, State and Economy. ISC 2020. Lecture Notes in Networks and Systems, vol 155. Springer, Cham. https://doi.org/10.1007/978-3-030-59126-7_137
Download citation
DOI: https://doi.org/10.1007/978-3-030-59126-7_137
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-59125-0
Online ISBN: 978-3-030-59126-7
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)