2025 1(48) 7

Accounting and Analysis in the Scientific Heritage of Mykola Chumachenko

Lyudmila Gennadiivna Lovinska
Dr. of Economics, Professor, Head of the Department of Tax Management and Financial Monitoring named after Mykola Chumachenko
ORCID https://orcid.org/0000-0001-5427-7185
e-mail: lovinska@ukr.net,
Vadym Hetman Kyiv National University of Economics

Citation Format
Lovinska, L. G. (2025). Accounting and Analysis in the Scientific Heritage of Mykola Chumachenko. Vіsnyk ekonomіchnoі nauky Ukraіny, 1 (48), рр. 22-27. https://doi.org/10.37405/1729-7206.2025.1(48).22-27

Language
 Ukrainian

Resume
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.

Keywords
accounting, analysis, management, management decisions, management accounting.

Referensces

  1. Chumachenko Mykola Hryhorovych. Pochesni doktory ta profesory [Chumachenko Mykola Hryhorovych. Honorary Doctors and Professors]. Ternopil Ivan Puluj National Technical University. Retrieved from https://tntu.edu.ua/?p=uk/about/honorary-doctors-and-professor/chumachenko-mg [in Ukrainian].
  2. Pushkar, M. S., Chumachenko, M. H. (2011). Idealna systema obliku: kontseptsiia, arkhitektura, informatsiia [The ideal accounting system: concept, architecture, information]. Ternopil, Kart-blansh. 236 р. [in Ukrainian].
  3. Chumachenko, N. (1965). Metody ucheta y kal’kulіrovaniya sebestoіmostі promyshlennoy produktsyy [Methods of accounting and calculation of industrial production costs]. M., Fynansy [in Russian].
  4. Chumachenko, N. H. (1971). Uchet і analyz v promyshlennom proizvodstve SShA. M., Fynansy. 240 р. [in Russian].
  5. Chumachenko, N. H., Savchenko, A. P., Korenev, V. H. (1978). Prynyatie resheniy v upravlenii proizvodstvom [Decision Making in Production Management]. Kyiv. 191 р. [in Russian].
  6. Chumachenko, M. H. (2003). Upravlinskyi oblik potrebuie pidtrymky [Management accounting needs support]. Bukhhalterskyi oblik i audyt – Accounting and auditing, 5, рр. 3–7 [in Ukrainian].
  7. Chumachenko, N. H. (1997). Bukhhalterskiy uchet: proshloe, nastoiashchee… budushchee? [Accounting: Past, Present… Future?]. Svit bukhhalterskoho obliku – The world of accounting, 1, рр. 2-6 [in Russian].
  8. Chumachenko, N. H. (1999). Razvytye upravlencheskoho ucheta v Ukrayne [Development of management accounting in Ukraine]. Svit bukhhalterskoho obliku – The world of accounting, № 10, рр. 2-9; № 11, рр. 2-8 [in Russian].
  9. Chumachenko, M. H. (2001). Upravlinskyi oblik v Ukraini [Management accounting in Ukraine]. Bukhhalterskyi oblik i audyt – Accounting and auditing, 6, рр. 43-47 [in Ukrainian].
  10. Koriahin, M. V., Kutsyk, P. O. (2016). Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti [Problems and prospects of development of accounting reporting]. Kyiv, Interservis. 276 р. [in Ukrainian].
  11. Holovai, N. M., Sysoieva, I. M. (2021). Mistse bukhhalterskoho obliku v upravlinni diialnistiu pidpryiemstva [The place of accounting in the management of enterprise activities]. Infrastruktura rynku. Infrastruktura rynku – Market Infrastructure, 53, рр. 167-171. Retrieved from http://www.market-infr.od.ua/journals/2021/53_2021/30.pdf [in Ukrainian].
  12. Nochovna, Yu. O. (2010). Sutnist upravlinskoho obliku: protsesno-funktsionalnyi ta systemnyi pidkhody [The essence of management accounting: process-functional and system approaches]. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky – Scientific works of Kirovograd National Technical University. Economic Sciences, Issue 18, part II, рр. 159-166. Retrieved from http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21P03=FILA=&2_S21STR=Npkntu_e_2010_18(2)__29 [in Ukrainian].
  13. Shevtsiv, L. Yu., Pryimak, S. V. (2014). Upravlinskyi oblik yak faktor pidvyshchennia konkurentospromozhnosti biznesu [Management accounting as a factor in increasing business competitiveness.]. Naukovyi visnyk NLTU Ukrainy – Scientific Bulletin of the NLTU of Ukraine, Issue 24.2, рр. 313-324. Retrieved from https://financial.lnu.edu.ua/wp-content/uploads/2015/11/%D0%9D%D0%A3%D0%9B%D0%A2-2014.pdf [in Ukrainian].
  14. Semaniuk, V. Z. (2016). Uskladnennia informatsiinoho seredovyshcha pidpryiemstv v novii ekonomichnii formatsii [Complexity of the information environment of enterprises in the new economic formation]. Hlobalni ta natsionalni problemy ekonomiky. Mykolaivskyi natsionalnyi universytet imeni V. O. Sukhomlynskoho – Global and national problems of the economy. Mykolaiv National University named after V. O. Sukhomlynsky, 13, рр. 612-617. Retrieved from http://global-national.in.ua/issue-13-2016/21-vipusk-13-zhovten-2016-r/2488-semanyuk-v-z-uskladnennya-informatsijnogo-seredovishcha-pidpriemstv-v-novij-ekonomichnij-formatsiji [in Ukrainian].
  15. Koriahin, M. V., Kutsyk, P. O. (2015). Kontseptualnyi rozvytok metodolohii bukhhalterskoho obliku [Conceptual development of accounting methodology]. Lviv, LKA. 239 р. [in Ukrainian].
  16. Yaremko, I. Y. (2012). Peredumovy rozvytku naukovo-teoretychnykh osnov i metodolohichnykh zasad systemy bukhhalterskoho obliku [Prerequisites for the development of scientific and theoretical foundations and methodological principles of the accounting system]. Lviv Polytechnic National University Institutional Repository. (рр. 265-268). Retrieved from https://ena.lpnu.ua:8443/server/api/core/bitstreams/bcb35a3e-b644-4b11-869d-2b7c94c8cae7/content [in Ukrainian].
  17. Butynets, F. F. (2003). Bukhhalterskyi oblik v Ukraini. Mifolohiia. Ch. 2 [Accounting in Ukraine. Mythology. Part 2]. Zhytomyr, ZhDTU. 524 р.
  18. Kozlova, M. O. (2013). Terminy bukhhalterskoho obliku i bukhhalterski profesionalizmy: rozmezhuvannia ta spivvidnoshennia. Zbirnyk naukovykh prats LNTU. Ekonomichni nauky. Ser. : Oblik i finansy – Collection of scientific works of LNTU. Economic sciences. Series: Accounting and finance, 10(1), рр. 228-237 [in Ukrainian].
  19. Adamyk, O. V. (2016). Problemy ta perspektyvy rozvytku informatsiinoi bazy ekonomichnoho analizu [Problems and prospects for the development of the information base of economic analysis]. Ekonomichnyi analiz – Economic analysis, 1, рр. 163-169 [in Ukrainian].
  20. Bezverkhyi, K. V. (2016). Terminolohiia natsionalnykh ta mizhnarodnykh standartiv finansovoi zvitnosti (na prykladi NP(S)BO 1 ta P(S)BO 19) [Terminology of national and international financial reporting standards (for example, NP(S)BO 1 and P(S)BO 19)]. Bukhhalterskyi oblik i audyt – Accounting and auditing, 5, рр. 35-44 [in Ukrainian].
  21. Chyzhevska, L. V. (2006). Bukhhalterskyi oblik: rozvytok metodolohii, profesiine navchannia [Accounting: methodology development, professional training]. Zhytomyr, ZhDTU. 304 р. [in Ukrainian].
  22. Muravskyi, V. V. (2018). Poniatiino-terminolohichnyi aparat v avtomatyzatsii obliku [Conceptual and terminological apparatus in accounting automation]. Visnyk Zaporizkoho natsionalnoho universytetu – Bulletin of Zaporizhzhia National University, 2 (38), рр. 65-71 [in Ukrainian].
  23. Khomyn, P. Ya. (2020). Funktsionalni transformatsii i poniatiino-terminolohichni problemy oblikovoi polityky [Functional transformations and conceptual-terminological problems of accounting policy]. Fіnansi Ukr., 9, рр. 110-126. DOI: https://doi.org/10.33763/finukr2020.09.110 [in Ukrainian].
  24. Chumachenko, M. H. (2005). Kontrolinh perspektyv ne maie [Controlling has no prospects]. Finansovyi kontrol – Financial control, 3, рр. 26-38 [in Ukrainian].
  25. Napadovska, L. V. (2002). Upravlinskyi oblik v systemi hirnychorudnykh pidpryiemstv [Management accounting in the system of mining enterprises]. Doctor’s thesis. Kyiv. 505 р. [in Ukrainian].
  26. Boliukh, M. A., Burchevskyi, V. Z., Horbatok, M. I. (2001). Ekonomichnyi analiz [Economic analysis]. Kyiv, KNEU. 540 р. [in Ukrainian].
  27. Pavlenko, A. F., Chumachenko, M. H. (2001). Transformatsiia kursu «Ekonomichnyi analiz diialnosti pidpryiemstva» [Transformation of the course “Economic Analysis of Enterprise Activities”]. Kyiv, KNEU. 88 р. [in Ukrainian].
  28. Parasii-Verhunenko, I. M. (2007). Stratehichnyi analiz u bankakh: teoriia, metodolohiia, praktyka [Strategic analysis in banks: theory, methodology, practice]. Kyiv, KNEU. 360 р.
  29. Kalabukhova, S. V. (2019). Unifikatsiia analitychnykh protsedur v umovakh standartyzatsii bukhhalterskoho obliku ta audytu [Unification of analytical procedures in the context of standardization of accounting and auditing]. Kyiv, KNEU. 431 р.

Full Text (.pdf)

Received: 21.05.2025
Accepted: 30.05.2025
Published: 19.06.2025