THEORETICAL ASPECTS OF THE MANAGEMENT ACCOUNTING INDICATORS SYSTEM FORMATION

The article investigates the problems of efficient enterprise indicators system formation based on the BSC concept, integration of this model with management accounting system. The experience of practical application of the BSC concept at the enterprises is examined; one of the main problems in this area — the need to generate a complete «accounting database» is identified; minimum requirements for the system of management accounting playing this role is defined. The proposals for formation of the strategic BSC projections are made. Approaches to classification of indicators, defining their composition, functions and content from the perspective of managerial goals and objectives of different level and directions are analyzed. Functions of the different groups of indicators in the management accounting system are updated, and recommendations for definition of their threshold values are made.

system of indicators, management accounting, responsibility center, balanced scorecard system, indicators of performance, indicators of efficiency, functions of indicators, strategic map, strategic projections, key performance indicators, threshold indicator value

Koltsova A. A., Yakovleva T. V. Theoretical aspects of the management accounting indicators system formation // Business. Education. Law. Bulletin of Volgograd Business Institute. 2015. № 4 (33). P. 85—89.