乌克兰一家贸易公司运用会计信息系统的管理会计模式

K. Komarov
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引用次数: 0

摘要

本文考虑了利用会计信息系统对乌克兰贸易公司管理会计系统建模的问题,以及乌克兰与国际信息系统的主要区别。有考虑利用会计信息系统对业务流程进行描述。对贸易企业管理会计组织模式的界定进行了探讨。在文章中考虑了乌克兰当地信息系统与国际信息会计系统之间的整合过程。管理会计是对经济现象的具体过程知识的建模,本案例中管理会计在企业中的过程。在仿真过程中应了解构建企业的抽象(数学)模型,从而更全面、准确地反映企业的各项参数。这种模拟主要与信息系统一起使用。一般来说,公司会计系统中的任何信息都可以被认为是一个模型,因为它反映了企业中所有真实的经济过程。基于这一观点,企业会计信息系统的开发和实施过程可以理解为企业会计建模的过程,并且在研究过程中,对企业特征的所有关键参数进行信息系统的调查和建模。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE MODEL OF MANAGEMENT ACCOUNTING A TRADING COMPANY IN UKRAINE USING ACCOUNTING INFORMATION SYSTEM
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.
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