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Description Algorithm Result FAQ

Management accounting is the process of collecting, accumulating and analyzing data, preparing and providing important information for making the necessary decisions in the activities of an organization, which will be the basis for management’s adoption of operational and strategic actions.


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  • Analysis of the organization, the correct distribution of available resources, increasing the efficiency of activities


  • Budgeting in management accounting

    The budgeting process allows you to systematize enterprise management, to determine goals and ways to achieve them, thanks to the planning and specification of indicators in all areas of activity and structural divisions. The organization of budgeting is carried out by the centers of financial responsibility, by distributing functions, powers, and responsibilities, defining the area of ​​responsibility, forming certain types of plans with maximum detail.
    This approach allows:
    - achieve the planned goals;
    - optimize costs;
    - rational use of resources;
    - optimal distribution of funds;
    - improve the efficiency of economic activities in general.

  • The main stages of the formulation and implementation of automation of management accounting

    The main stages of the formulation and implementation of automation of management accounting include:
    1. Development and approval of technical specifications.
    2. Development of the company's strategy with the definition of goals and priority areas.
    3. Analysis and diagnostics of the existing organizational structure, the system of financial and economic relations, the organization of production, planning and accounting systems.
    4. Creation of an information base for the implementation of a management system.
    5. Development of the financial structure of the company and identification of centers of financial responsibility.
    6. Development of a cost management system, cost classification.
    7. Formation of a management reporting system.
    8. Building a budgeting system.
    9. Introduction of administrative accounting.
    10. Process automation.

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