turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2023-1-4-360-374turan-3694Research ArticleТРИБУНА МОЛОДОГО ИССЛЕДОВАТЕЛЯPLATFORM OF YOUNG RESEARCHERСтруктура управленческого учета авиакомпаний в условиях антикризисного управленияManagement accounting structure of airlines in the conditions of crisis managementhttps://orcid.org/0009-0004-0412-1691ТаниртаеваЕ. Е.TanirtayevaYe. Ye.

Е.Е. Таниртаева - докторант

г. Алматы

Ye.Ye. Tanirtayeva - PhD student

Almaty

t.erkejan@bk.ruhttps://orcid.org/0009-0002-5391-0297НургалиеваГ. К.NurgalievaG. K.

Г.К. Нургалиева - к.э.н., доцент

г. Алматы

G.K. Nurgalieva - c.e.s., associate professor

Almaty

nurgalyeva.gulnara@kaznu.kzКазахский национальный университет им. аль-ФарабиКазахстанAl-Farabi Kazakh National UniversityKazakhstan20232312202304360374Copyright © Таниртаева Е.Е., Нургалиева Г.К., 20232023Таниртаева Е.Е., Нургалиева Г.К.Tanirtayeva Y.Y., Nurgalieva G.K.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/3694

Современный авиационный рынок, являясь одним из ключевых секторов мировой экономики, сталкивается со множеством вызовов. От технологических инноваций и стремления к устойчивости экологических практик до экономических и политических кризисов – эти факторы оказывают влияние на операционную деятельность авиакомпаний. Учитывая сложность и динамичность отрасли, эффективное управление ресурсами авиакомпании становится приоритетом, и в этом контексте управленческий учет играет решающую роль. Актуальность темы исследования определяется несколькими ключевыми моментами. В первую очередь, нестабильная экономическая обстановка, вызванная мировыми кризисами, а также последствиями пандемии COVID-19, предъявили новые требования к механизмам антикризисного управления в авиации. Управленческий учет обеспечивает менеджеров авиакомпаний необходимой информацией для принятия обоснованных решений в условиях кризиса. Структура управленческого учета имеет специфические особенности. Такое исследование позволит выявить слабые звенья, определить потенциальные риски и разработать рекомендации по усовершенствованию системы управленческого учета в авиакомпаниях для повышения их конкурентоспособности и устойчивости к внешним шокам. Цель исследования – изучить структуру управленческого учета авиакомпаний в условиях антикризисного управления с целью предложения рекомендаций для оптимизации учетных процедур. Практическая значимость исследования заключается в том, что это исследование может дать представление о практиках и методологиях, которые можно было бы адаптировать или применить в казахстанских авиакомпаниях. Методы исследования: анализ, анализ финансовой отчетности, сравнительный анализ, исследование литературы.

The modern aviation market, being one of the key sectors of the global economy, faces many challenges. From technological innovations and striving for sustainability of environmental practices to economic and political crises, these factors have an impact on the operational activities of airlines. Given the complexity and dynamism of the industry, effective management of airline resources becomes a priority, and in this context, management accounting plays a crucial role. The relevance of the research topic is determined by several key points. First of all, the unstable economic situation caused by global crises, as well as the consequences of the COVID-19 pandemic, have imposed new requirements on anti-crisis management mechanisms in aviation. Management accounting provides airline managers with the necessary information to make informed decisions in a crisis. The structure of management accounting has specific features. Such a study will help identify weak links, identify potential risks and develop recommendations for improving the management accounting system in airlines to increase their competitiveness and resistance to external shocks. The purpose of the study is to study the structure of airline management accounting in the context of crisis management in order to offer recommendations for optimizing accounting procedures. The practical significance of the study lies in the fact that this study can give an idea of practices and methodologies that could be adapted or applied in Kazakh airlines. Research methods are analysis, analysis of financial statements, comparative analysis, literature research.

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The authors declare that there are no conflicts of interest present.