UDC 338.5: 004.89

Authors

S. N. Mishchenko
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

An urgent task of modern business is all-round improvement of the production, financial and economic activity of organizations with a view to their harmonious and sustainable development. This task is ensured by effective management accounting. At the same time, nowadays organizations are under the strong influence of external environment, formed by various factors. In this regard, the implementation of management accounting requires the search for the new methods for assessing the performance of an organization, including cost, taking into account the influence of these factors. Therefore, cost formation is not limited to costing, but also includes continuous control and monitoring of factors, affecting cost formation. The paper proposes a model for assessing and monitoring the state of the management accounting system with the aim of improving the methodology for cost formation of services in a project organization under significant uncertainty, instability and the active influence of external environmental factors.

Keywords

Management accounting, Cost, Bayesian intelligent technologies, The software package "Infoanalitik", BIT-model