The Role of Information Support for Managerial Decision-Making in Improving Financial Stability of an Organization

摘要

Directories are recognized as special tools for information support of the management decision-making process, allowing owners and management to make managerial decisions based on relevant detailed information. There are groups of controlled objects for which detailed guides are developed. Directories used in managerial accounting system should be unified in all subsystems of managerial accounting of an organization. The factors affecting the main objects of managerial accounting, and analytical features of the directories necessary for correct planning, accounting and cost control are studied. A universal approach to the classification of business processes for managerial accounting according to various grounds is considered. The stages of work on directories and the main directions of using the classifier of business processes for managerial accounting are investigated. The technology of systematization of reference information in managerial accounting is considered. The need for the development and uses of managerial accounting directories to obtain high-quality comprehensive information about the state of business and to further make effective managerial decisions that contribute to strengthening financial stability of an organization is confirmed by owners and management.