Accounting and Analysis in the Scientific Heritage of Mykola Chumachenko

Анотація

Based on a historical retrospective study of M. G. Chumachenko’s publications on accounting and economic analysis, the stages of his scientific work in this area and key scientific ideas that influenced the development of science and continue to be developed by his followers today are identified. The research trend of the scientific school of Mykola Grigorovich, which began to form from the works of the 60s and 70s of the 20th century, was the study of the impact of accounting and analysis on the quality of managerial decision-making and the improvement of the methodology of accounting and analysis, based on the information needs of management. The works of the 90s and 2000s were aimed at the scientific substantiation of the prerequisites for the introduction of management accounting at Ukrainian enterprises as a conglomerate of accounting and analysis of production costs; development of new accounting and analysis functions in the context of requests from internal and external stakeholders for information about the company’s impact on the economy and social sphere, regional development, the environment, etc.

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