会计信息系统在企业管理中的管理实践

Olha Shmyhel
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引用次数: 0

摘要

介绍。任何企业的现代商业活动都需要使用财务资源管理工具。企业的财务活动是保证现代商业效率和成功的关键因素。然而,为了保证对财务的有效管理和组织其高质量的分配、安置和使用,有必要形成一个合理的会计流程程序,并在该框架内进行公司会计核算。方法。在工作中运用了一般的科学方法和特殊的方法,以达到既定的目标:科学知识的辩证方法——思考会计的本质;综合-澄清会计过程中企业主体之间的关系及其对管理过程的影响;图形-用于可视化显示所获得的结果;抽象和逻辑的方法-形成研究结论和建议。结果。会计作为一项具体的管理职能在企业管理信息系统中的作用和意义得到了证实。已经确定,在现代商业条件下,会计作为一种信息系统的作用不仅是记录过去报告期间发生的事件的报告信息,而且主要是帮助和促进企业的管理系统确定活动的当前和战略目标,并为未来的管理决策建模。实践证明,利用现代信息系统可以解决管理系统与财务会计相结合的问题。讨论。对这一问题的进一步科学研究应该针对数字计算机和电信技术的应用进行深入研究,这是基于人工智能在企业管理中的应用。关键词:会计,信息支持,管理,信息库,信息系统,数字化,信息管理技术。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ACCOUNTING INFORMATION SYSTEMS IN THE MANAGERIAL PRACTICE OF ENTERPRISE MANAGEMENT
Introduction. Modern business activity of any enterprise requires the use of financial resources management tools. Financial activity of enterprises is a key element that ensures the efficiency and success of modern business. However, in order to ensure effective management of finances and organization of their high-quality distribution, placement and use, it is necessary to form a rational procedure of the accounting process, within the framework of which the company's accounting is carried out. Methods. General scientific and special methods were used in the work in order to achieve the set goal: dialectical method of scientific knowledge – to consider the essence of accounting; synthesis – to clarify the relationships between business entities in the process of accounting and its impact on management processes; graphic – for visual display of the obtained results; abstract and logical method – for forming research conclusions and proposals. Results. The role and significance of accounting in the enterprise management information system as a specific management function is substantiated. It has been established that in modern business conditions, the role of accounting as an information system is not only to record information in reporting on events that took place in past reporting periods, but primarily to help and facilitate the management system of the enterprise to determine the current and strategic goals of the activity and to model future ones management decisions. It is proven that the use of modern information systems allows solving the problem of integration of management and financial accounting with the management system. Discussion. Further scientific research of the problem should be directed to an in-depth study of the application of digital computer and telecommunication technology, which is based on the use of artificial intelligence for enterprise management. Keywords: accounting, information support, management, information base, information system, digitalization, information management technologies.
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