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EFFECTIVENESS OF INTEGRATED ACCOUNTING AND ANALYTICAL SYSTEMS

Автор: Редактор on .

UDC 657.003.13:005
 
MNICH Yevhen,
Doctor of Sciences (Economics), Professor, Head of the Finance Control and Analysis Department of Kyiv National University of Trade and Economics
 
EFFECTIVENESS OF INTEGRATED ACCOUNTING AND ANALYTICAL SYSTEMS
 
Expediency of designing information accounting and analytical systems adapted to the standards of accounting to requests to functional management. The criterion for the effective creation of such systems are the reliability and efficiency of information flows of temporal and spatial dimension (within the responsibility centers) for full implementation of management functions. Levels of purposeful integration are investigated on the basis of summarizing the theoretical developments and the actual practice of the use of economic information in decision-making. It has been proved that excessive and inconsistent regulation of accounting and analytical process at the levels of information flow formation leads to wastage of management personnel, diversity of its operations and reduces creativity in working out management decisions. In times of economic uncertainty and market conditions increases the risk of working out effective management tools in achieving the objective that implies variant search of concerted counteraction to negative phenomena and processes. Integrated accounting and analytical systems provide opportunities of multiple search. The article provides convincing arguments to solve conditioned problems of the creation of an integrated accounting and analytical systems.
 
Keywords: information integration, quality of data integration, economic information, organization of information flows, deterministic and stochastic relations.
 
 EFFECTIVENESS OF INTEGRATED ACCOUNTING AND ANALYTICAL SYSTEMS