INSTRUMENTAL SUPPORT OF MACROECONOMIC ACCOUNTING

Abstract

The article considers the instrumental support of macroeconomic accounting in Ukraine. The concept of macroeconomic accounting or national accounting and its main components are specified. The methods of instrumental support of the accounting process of macroeconomic operations are investigated and their meaningful analysis is carried out. Also, the processes of formation and development of the system of national accounts in Ukraine are considered and the importance of focusing on existing problems and shortcomings in compiling national accounts that need to be addressed, as well as outlining ways to overcome them. The article proposes the application of the methodology of integrated economic information from the level of initial accounting to the macroeconomic level of accounting. In the system of national accounts, which is widely used by industrialized countries, the economy is considered as a whole, without a fundamental difference between material production and services. Reflecting the main economic relationships, the system provides an overall assessment of the proportions and performance of the national economy of material, from a financial standpoint for all institutional units at all levels of the economic mechanism. In our country, the widespread introduction of the SNA into the economic sphere of the economic mechanism is hampered by the limited number of specialists who have this complex subject, both theoretically and practically. Information support and statistical description of the most significant ratios and results of economic activity his section will highlight the basic principles of SNA in Ukraine to describe and analyze the economic process at the macro level, propose new measures to improve national accounting based on existing problems of its information support in matters of preparation and use of budgets of international organizations. The principles of application of various tools of accounting of economic information at the analysis of macroeconomic indicators are specified and the basic principles of application of SNA in Ukraine for the description and the analysis of economic process at a macro level are covered.