Intellectualization of Accounting System

Abstract

In the paper knowledge obtaining and knowledge base using for the reflection the real economic objects on the example of accounting system is shown. Also the elements of intelligence degree in such areas as analysis, planning prediction, decisions making, control are described. It is stated that accounting system executes the role of feed-back mechanism with management system. There are described the methodology of data warehouse uses the knowledge-oriented tools and methods such as XML-standards, XBRL and ontologies.