accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2020-7-3-74-82accounting-323Research ArticleОПЫТ СОВЕРШЕНСТВОВАНИЯEXPERIENCE PERFECTIONОптимизация подготовки и сбора информации для системы учета и бюджетирования в проектных компаниях жилищного строительстваOptimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industryhttps://orcid.org/0000-0001-8419-8007РожковаН. К.RozhkovaN. K.

Надежда Константиновна Рожкова — доктор экономических наук, профессор, профессор кафедры бухгалтерского учета, аудита и налогообложения

Nadezhda K. Rozhkova — Dr. Sci. (Econ.), Professor, Professor of the Department of Accounting, Auditing and Taxation

nakoro@yandex.ruГосударственный университет управленияРоссияState University of ManagementRussian Federation202007072020737482Copyright © Рожкова Н.К., 20202020Рожкова Н.К.Rozhkova N.K.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/323

В настоящее время практически все компании при ведении учета применяют информационные технологии. Широкое применение такого рода систем обусловлено четкими, утвержденными законом стандартами и требованиями к ведению бухгалтерского и налогового учета, позволяющими организовать работу информационной системы. Методологическим каркасом исследования явились методы анализа и синтеза, а также критическая оценка теоретических положений учета и бюджетирования. На основе анализа основных характеристик информационных технологий в организации системы управленческого учета определены принципиальные подходы к их использованию. Исследование аспектов управленческого учета и бюджетирования в проектных компаниях жилищного строительства позволило сформировать ряд рекомендаций с учетом их отраслевых специфических принципов, практическое применение которых позволит компаниям создать достоверную базу для принятия управленческих решений, повысить эффективность ведения бизнеса. В целях повышения эффективности оптимизации подготовки, обработки и сбора информации для системы управленческого учета рекомендовано использовать цифровизацию на базе создания ERP системы.

In modern conditions, almost all companies use information technologies when keeping records. The widespread use of such systems is due to clear, legally approved standards and requirements for accounting and tax accounting, which allow organizing the operation of the information system. The methodological framework of the study was the methods of analysis and synthesis, as well as a critical assessment of the theoretical provisions of accounting and budgeting. Based on the analysis of the main characteristics of information technologies in the organization of the management accounting system, the principal approaches to their use are determined. The study of aspects of management accounting and budgeting in housing construction project companies allowed us to form a number of recommendations taking into account their industry-specific principles, the practical application of which will allow companies to create a reliable basis for making management decisions and improve business efficiency. In order to improve the efficiency of optimizing the preparation, processing and collection of information for the management accounting system, it is recommended to use digitalization based on the creation of an ERP system.

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The authors declare that there are no conflicts of interest present.