THE MODEL OF MANAGEMENT ACCOUNTING A TRADING COMPANY IN UKRAINE USING ACCOUNTING INFORMATION SYSTEM

Abstract

In the article are considered problems of modeling of management accounting systems of trade companies in Ukraine using accounting information systems and main difference between Ukrainian and international information systems. There are considered the description of the business process using accounting information systems. There are considered the definition of the model of organization a management accounting in the trade enterprise. In the article are considered process of integration between local Ukrainian information systems and international information accounting systems. Modeling management accounting is specific process knowledge of economic phenomena, in this case the process of management accounting in enterprises. During the simulation should understand the construction of an abstract (mathematical) model of the enterprise, which more fully and accurately reflect the parameters of the company. This simulation is mostly used with the use of information systems. In general, any information which the accounting system in the company, as such, can be considered as a model, as it is reflected all the real economic processes in the enterprise. Based on this view, the process of developing and implementing accounting information system in the enterprise can be understood as a process of modeling accounting in the enterprise, as well as in the research process and an information system are investigated and modeled all the key parameters characterizing the enterprise.