COMMENTS ON THE PROBLEMS OF METHODOLOGY OF CALCULATION BY REGULATORY COSTS IN THE ACCA MANAGEMENT ACCOUNTING
COMMENTS ON THE PROBLEMS OF METHODOLOGY OF CALCULATION BY REGULATORY COSTS IN THE ACCA MANAGEMENT ACCOUNTING

Summary/Abstract: In conditions of a market economy, the use of mathematical methods and modern computer technologies in analytical research has significantly increased their level and role. Management analysis has become deeper and more complex, can be carried out more quickly, include more objects and study much more information. Considering that the companies’ budgets are based on regulatory costs, regulatory costs are important in calculating and analyzing deviations. The analysis of deviations plays the role of a certain “regulatory” mechanism for management, since it shows how well or poorly the company is performing. A systematic approach in management analysis makes it necessary to study factors taking into account their internal and external relationships, interactions and hierarchy of subordination, which is achieved by systematizing factors. A distinction is made between deterministic and stochastic factor systems. The creation of a deterministic factor system means the representation of the event under study in the form of an algebraic sum, a quotient or an increment of several factors that determine its size and are in functional dependence with it. One of the most important methodological tasks of management analysis is the accurate measurement of the magnitude of the influence of individual factors on the indicators under study. For this purpose, the following methods are used in deterministic analysis: chain insertion method, absolute difference method, relative difference method, integral method, logarithmic method, etc.

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