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INNOVATIVE SYSTEMS OF MANAGEMENT ACCOUNTING

Автор: Редактор on .

УДК 657: 334.723

FOMINA Olena,
Kyiv National University of Trade and Economics,
Candidate of Sciences (Economics), Associated Professor at the Accounting Department
 
INNOVATIVE SYSTEMS OF MANAGEMENT ACCOUNTING
 
Background. The article is dedicated to the research of modern tendencies of management information supply development. The issue was studied on the basis of the peculiarities disclosure and the conceptual approaches definition to the formation of the accounting information as an important informative resource of enterprise management in the conditions of the modern management innovations development.
Recent researches and publications analysis, dedicated to the development of the information supply at the business administration with the accounting system, affirms the urgency of this question. The changes of approaches to the business administration taking into account systematic dependence require the improvement of the approaches to the accounting supply, which is the purpose of the research.
Results. The change pace of the external circumstances exceeds substantially the pace of views reformation and professional competence of the majority of Ukrainian executives. Elimination of this gap is possible due to the permanent development of the managerial system at the enterprises, managerial innovations implementation.
The decisive influence on the methodology and organisation of the managerial system information supply has a chosen management approach.
Correctly organised and effectively operating system of the management information supply promotes a proper level of the company competitiveness, and thereafter its long-term development. The elements of this system should first of all solve the assignment of formation of the qualitative evaluation of the information file according to the enterprise purpose.
Conclusions. The influence of the society innovative development and innovative management is typical for the contemporary enterprises. Therefore, managerial accounting as an active-adaptive system of the management information support should be directed on the development of the innovative management information supply.
 
Keywords: management information supply, accounting information, process approach, synergetic approach, system approach, administrative innovations, accounting information quality.