Standardized and regulation provision of management accounting in economic entity and processes of its activities effectiveness evaluation using KPI technology

Abstract

Purpose: the article is devoted to standardized and regulation provision of management accounting in economic entity formation in order to reflect the methodological and methodical provisions of economic entity and processes of its activities effectiveness evaluation using technology KPI. Discussion: in the assumption that the economic entity’s and processes of its activities effectiveness evaluation is a key management tool, the author is considered in the context of the standardized and regulation provision of management accounting in economic entity formation. Results: the hierarchy of the KPI system and its formation algorithm are performed by the author; clear interval key indicators for evaluating the effectiveness KPI are determined according to objectives of the economic entity and the processes of its activities, the order of its calculation is reflected in the technique developed for the economic entity providing services, connected with cargo transporting.