PROSPECTS FOR STIMULATING THE EMPLOYEES OF THE MANAGEMENT PROCESS DEPENDING ON THE EFFICIENCY OF ACCOUNTING AND ANALYTICAL BUSINESS SUPPORT

The article examines the problems of organizing financial incentives for employees of managerial personnel depending on the managerial effect obtained as a result of their effective work. The need to solve the problem is caused, on the one hand, by the lack of objective motivators proving the nominal positive influence of managers on business targets, on the other hand, by the lack of appropriate accounting and analytical support for the use of such motivators. The purpose of the study is to substantiate the policy of motivation for managerial personnel on the basis of system-oriented accounting, which reveals the relationship of the achieved managerial effect of a particular employee with the nominal amount of their motivation. We implement this approach in accounting with the involvement of financial responsibility centers (FRCs) as objects of management accounting. The proposed organization of the accounting process is based on two information components: firstly, information about the actual deviations of each FRC for all budget indicators, which will be the basis for calculating motivation based on an external factor; secondly, information about FRC indicators that are achieved as a result of the mental activity of their managers (or a team of FRC participants) and which are not a consequence of the fulfillment of their system-functional duties. The nominal result of the “brainstorming” and its positive impact on the profit-forming indicators of the subject as a whole will become the basis for accruing additional motivation for the internal factor. The accounting techniques necessary for this can be implemented in modern accounting software products, provided that the information field is divided into indicators, each of which is taken into account in the area of operation of a specific FRC. According to the results of the study, on the one hand, the popularization of the motivation policy aimed at strengthening the mental activity of management personnel that goes beyond their usual functional responsibilities is reasoned, on the other hand, confidence in the objectivity of motivators is justified, since system-oriented accounting becomes the basis for nominal motivation of personnel.

business, human capital, motivation, motivational policy, accounting support, accounting object, financial responsibility center, motivation factors, professional ethics, labor efficiency

Sharovatova E. A., Kulagin A. A. Prospects for stimulating the employees of the management process depending on the efficiency of accounting and analytical business support. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;4(65):68—75. DOI: 10.25683/VOLBI.2023.65.809.