Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry
https://doi.org/10.26794/2408-9303-2020-7-3-74-82
Abstract
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.
About the Author
N. K. Rozhkova
State University of Management
Russian Federation
Nadezhda K. Rozhkova — Dr. Sci. (Econ.), Professor, Professor of the Department of Accounting, Auditing and Taxation
Russian Federation
Nadezhda K. Rozhkova — Dr. Sci. (Econ.), Professor, Professor of the Department of Accounting, Auditing and Taxation
References
1. Rozhkova D. Yu. Digital platform economy: Definition and principles of functioning. Upravlenie ekonomicheskimi sistemami. = Management of Economic Systems. 2017;104(10):32. (In Russ.).
2. Rusteika Jr S. F., Boomer J. L. Budgeting for changes in construction. AACE International Transactions. 1992;(1):D 2.
3. Peterson S. J. Construction accounting and financial management. Upper Saddle River. New Jersey: Pearson; 2013. 360 p.
4. Ibarrondo-Dávila M.P., López-Alonso M., Rubio Gámez M. C. Managerial accounting for safety management. The case of a Spanish construction company. Safety Science. 2015;(79):116–125. DOI: 10.1016/j.ssci.2015.05.014
5. De Azevedo R.C. et al. Performance measurement to aid decision making in the budgeting process for apartment-building construction: A case study using MCDA-C. Journal of Construction Engineering and Management. 2013;139(2):225–235.
6. Kostjukova S. Profit management of building organizations based on the authorial break-even concept. MEST Journal. 2018;(6):34–40. DOI: 10.12709/mest.06.06.01.05
7. Majer R., Ellingerová H., Gašparík J. Methods for the calculation of the lost profit in construction contracts. Buildings. 2020;10(4):74. DOI: 10.3390/buildings10040074
8. Bassioni H. A., Price A. D.F., Hassan T. M. Performance measurement in construction. Journal of Management in Engineering. 2004;20(2):42–50. DOI: 10.1061/(ASCE)0742–597X(2004)20:2(42)
9. Barth M. E., Landsman W. R., Lang M. H. International accounting standards and accounting quality. Journal of Accounting Research. 2008;46(3):467–498. DOI: 10.1111/j.1475–679X.2008.00287.x
10. Jensen R. T. Information, efficiency, and welfare in agricultural markets. International Association of Agricultural Economists. 2010;(41):203–216. DOI: 10.22004/ag.econ.53206
11. Skibniewski M. J., Ghosh S. Determination of key performance indicators with enterprise resource planning systems in engineering construction firms. Journal of Construction Engineering and Management. 2009;135(10):965–978. DOI: 10.1061/(ASCE)0733–9364(2009)135:10(965)
12. Mia L., Chenhall R.H. The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society. 1994;19(1):1–13.
13. Norman T.J., Reed C. Delegation and responsibility. In: Castelfranchi C., Lespérance Y., eds. Intelligent Agents VII Agent Theories Architectures and Languages. ATAL 2000. Lecture Notes in Computer Science. Springer, Berlin, Heidelberg: Springer Book Archive. 2001. DOI: 10.1007/3–540–44631–1_10
14. Ahrens T., Chapman C.S. Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research. 2004;21(2):271–301. DOI: 10.1506/ VJR 6-RP75–7GUX–XH0X
15. Kim Y.W., Ballard G. Activity-based costing and its application to lean construction. In: Proc. 9th Annual Conference of the International Group for Lean Construction. Singapore. 2001. URL: https://studylib. net/doc/8071152/activity-based-costing-and-its-application-to-lean-constr… (accessed on 05.03.2020).
16. Botta-Genoulaz V., Millet P.A., Grabot B. A survey on the recent research literature on ERP systems. Computers in Industry. 2005;56(6):510–522.
Review
For citations:
Rozhkova N.K. Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry. Accounting. Analysis. Auditing. 2020;7(3):74-82. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-3-74-82
Views:
1031
.png)
.png)
Email this article 
