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Representing managerial accounting as an effective approach to manage an organization
(Університет «КРОК», 2022) Zhytkevych, Olena; Akinyoola, Oladayo Blessing; Житкевич, Олена; Акінйоола, Оладайо Блессінг
In the article, it has been described how the connecting main objectives and purposes of managerial accounting and analysis of functions that facilitate guiding managers process and obtained results from that can lead to successful outcomes by organizations. This paper aims to represent managerial accounting as an effective approach to guide managers properly in investment decision making process. To reach this aim, the main taskshave been done:conduct the analysis of the main techniques and tools of managerial accounting to identify their areas of practical usage; provide short description and financial analysis of manufacturing organization (Apple Incorporation) to identify practical usage of the managerial accounting techniques; show implication of oneof the managerial accounting techniques (capital budgeting) that can facilitates manager decisions making in investment process; provide recommendations of applying managerial accounting techniques towards effective management.Furthermore, managerial accounting can be used to guide managers effectively and help managers make operational decisions, hence facilitate managers work. International and domestic enterprises require knowledge, experience, support and well prepared efficient and effective approaches for reduction operating, production, administrative and other costs and increasing firms' profitability within sustainable, ecological, and social program underway. Therefore, the authors of the article set and then solved such tasks as: conducting an analysis of the main techniques and tools of management accounting in order to determine the areas of their practical use, and showing how to apply one of the techniques of management accounting (capital budgeting) to facilitate management decision-making in the investment process for the Apple Incorporation, and providing recommendations for improvement of applying management accounting methods for effective management at the enterprise