The Usage of Technology of the AB-Costing and the Balanced Scorecard in Enterprise’s Business-Process Management

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dc.contributor.authorKuzminskyi, Yurii
dc.contributor.authorКузьмінський, Юрій Анатолійович
dc.contributor.authorКузьминский, Юрий Анатольевич
dc.contributor.authorKryshtopa, Iryna
dc.contributor.authorКриштопа, Ірина Ігорівна
dc.contributor.authorКриштопа, Ирина Игоревна
dc.contributor.authorVoronova, Maryna
dc.contributor.authorВоронова, Марина Олександрівна
dc.contributor.authorВоронова, Марина Александровна
dc.contributor.authorKuzminskyi, Bohdan
dc.contributor.authorHushko, Serhii
dc.contributor.authorShaikan, Andrii
dc.contributor.authorШайкан, Андрій В.
dc.date.accessioned2021-03-18T09:33:18Z
dc.date.available2021-03-18T09:33:18Z
dc.date.issued2020-03-23
dc.description.abstractThe development of the digital economy has intensified competition in world markets and necessitated the need for search for new approaches to information support for enterprise activity management. The way of solving this problem is to organize the system of management accounting by business processes as components of the Value Chain, since the steady increase in the value that the company provides to its customers is crucial and provides a generic characteristic of all its activities. In particular, the article proposes the approach to construction of methodological and organizational support for management accounting based on combination of the AB-costing, which allows to allocate costs on the basis of identification of cause and effect interrelation between inputs and outputs of business processes by the Value Chain, and the Balanced Scorecard, which is designed to model, evaluate and prioritize opportunities to select key success factors in competition based on a thorough understanding of goals, risks, business model and the Value Chain. The proposed approach allows to take into account factors of influence on the results of the enterprise activity in current and future periods.uk_UA
dc.identifier.citationThe Usage of Technology of the AB-Costing and the Balanced Scorecard in Enterprise’s Business-Process Management / Yurii Kuzminskyi, Iryna Kryshtopa, Maryna Voronova [et al.] // Advances in Economics, Business and Management Research. – 2020. – Vol. 129: III International Scientific Congress Society of Ambient Intelligence 2020 (ISC-SAI 2020). – P. 23–30.uk_UA
dc.identifier.isbn978-94-6252-933-5
dc.identifier.issn2352-5428
dc.identifier.urihttps://ir.kneu.edu.ua:443/handle/2010/35602
dc.language.isoenuk_UA
dc.publisherAtlantis Pressuk_UA
dc.subjectmanagement accountinguk_UA
dc.subjectstrategic management accountinguk_UA
dc.subjectBalanced Scorecarduk_UA
dc.subjectAB-costinguk_UA
dc.subjectValue Chainuk_UA
dc.subjectdigital economyuk_UA
dc.titleThe Usage of Technology of the AB-Costing and the Balanced Scorecard in Enterprise’s Business-Process Managementuk_UA
dc.typeArticleuk_UA
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