ACCOUNTING AND ANALYTICAL SUPPLY OF MANAGEMENT SYSTEMS OF THE ENTERPRISE: CONCEPTUAL BASIS AND DEVELOPMENT DIRECTIONS

Abstract

The article reveals the functional role of accounting and analytical support in the management of economic entities, the place of this management toolkit in the general information system of the enterprise. At enterprises of any industry, the practical implementation of management processes (making management decisions) relies on information grouped and systematized in a certain way, the basis of which in Ukrainian practice traditionally consists of data from accounting and analytical systems combined into a single accounting and analytical model. The main functional purpose of the accounting and analytical system is noted, which consists in presenting complete information (synthesized in it by its subsystems) in a form suitable for making effective management decisions. The content and informational parameters of this management toolkit and its compliance with modern management needs have been studied. The problem of the traditional Ukrainian practice of the system of accounting and analytical support is noted, which consists in its excessive emphasis on completed (past) financial and economic processes and the absence of instrumental means for displaying information that is not expressed by financial indicators. The significance of the development of the system of accounting and analytical support is argued and the necessity of introducing an informational and analytical system adaptive to economic conditions at domestic enterprises is substantiated. The formulated aspects of improvement (adaptation) of the concept of accounting and analytical support are based on the actual dependence of the processes of stabilization of the functioning of domestic enterprises on foreign investments (prerequisites for the post-war reconstruction of the national economy). It is substantiated that the expected changes in the economic environment will require the adoption of decisions adequate to the situation, as well as the demonstration of the effectiveness of one's activities according to the criteria accepted in the world space, which are established on the basis of a wide array of information flows. In conditions of significant changes in the economy, this system requires the selection of a basic (key) criterion adequate to these changes as a management guideline. The expediency of creating this type of system, which will inform users about the real economic value of the enterprise and its changes, has been proven. It was determined that the well-known indicator of the weighted average cost of capital may be the most suitable for the stabilization of Ukrainian enterprises.