Теоретичні аспекти формування обліково-аналітичної системи підприємства

Abstract

У статті розглядаються питання щодо побудови обліково-аналітичної системи промислового підпри-ємства з метою обґрунтування його основних теоретико-організаційних аспектів. Розглянуто обліково-аналітичну систему підприємства та взаємодії її складових через призму теорії тектології. Окреслені основні завдання системи, які спрямовані на вдосконалення процесу інформаційного забезпечення прийняття ефективних управлінських рішень. Ключові слова: економічна інформація, обліково-аналітична система, управлінські рішення, інформаційне забезпечення.

In the management of the company accounting plays an important role. Efficiency, reliability and security of administrative decisions completely depend on the quality of information resources and the adequacy of communication used for their transmission, which is why there is an urgent need to improve the information provision system of the company, which will help improve the quality of accounting and analytical information processing and storage. The main objective of the research is the description of the main theoretical aspects of formation of accounting and analytical enterprise system, definition of the process of interaction of the system elements and their impact on management. In the system of accounting and analytical support take place the processes of collecting, recording, synthesis and analysis of information. Accounting information is formed within the financial and management accounting, analytical information is based on data using methods of strategic, financial and management analysis depending on the requirements of interested users. Considering the accounting and analytical system in terms of tectology, it is characterized by all existing types of organizational mechanisms (formation and regulation systems). The forming mechanisms in tectology theory include conjugation (a combination of systems), ingression (entry of one element to the set of another one) and disingression (disintegration of the complex). The essence of the accounting and analytical sys-tems as a component of the overall control system is to bring together accounting and analytical operations into one process, the implementation of the operational microanalysis, to ensure continuity of the process and to use the results to generate recommendations for management decisions. The main tasks of accounting and analytical enterprise system, aimed at improving the process of information provision making effective management decisions are: the planning of company’s activity ac-cording to its types, responsibility centers and enterprise in general, formation of analytical budgets, records of business transactions by target areas on the basis of accounting data from the use of non-financial indicators, analysis of the company, control of per-formed tasks and fair presentation of analytical data. Accounting and analytical system, when acting permanently, enhances the quality and expands the area of practical application of accounting information, positively impacting the quality of prepared and presented statements and the reported figures, that is the efficiency of accounting information for external users. Keywords: economic information, аccounting and analytical system, management decisions, information provision.