Nadiya Khocha


The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer), who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign citizens and/or whose average number of employees exceeds 30 persons. Significant money and time expenditures for the organization and conducting of the management accounting are the main reason for the refusal to use it at small enterprises, due to the results of the third phase of the research “Reasons for the refusal from the management accounting and organization of management accounting”. Otherwise, most of the small enterprises have an understanding of the benefits from using management accounting, as well as do not deny the expediency of its organization and determine the methods of managerial accounting, which will help to improve their financial situation. Practical implications. The results of the study confirmed that a sufficient part of the management informational support at small enterprises of Lviv region is the information obtained by the use of methods and tools of managerial accounting. However, we can observe a low level of their application. Therefore, appears a need to ensure the awareness of managers on the benefits of using different management accounting methods, which can be achieved by attending specialized courses, trainings or seminars conducted on the base of higher education institutions. Value/originality. The results of the study are the framework for the creation a theoretical base of managerial accounting for Ukrainian small business entities and mechanisms of its implementation in practice.


small enterprise, management accounting, tools, methods, organization.

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