ACCOUNTING AND ANALYTICAL SUPPORT FOR THE MANAGEMENT PROCESS OF FINANCIAL PERFORMANCE OF ENTERPRISE’S ACTIVITY
Journal Title: Сталий розвиток економіки - Year 2016, Vol 33, Issue 4
Abstract
Purpose is review of system of accounting and analytical support of the management of the financial result of the enterprise and find ways of its improvement to ensure effective decision-making. Methodology of research. Research methodology is based on a systems approach to improving accounting and analytical support to the process of the financial performance of the enterprise towards the preparation of accurate and relevant information for a wide range of users. The study theoretical aspects of formation of accounting and analytical support used methods of analysis, synthesis and comparison to detail the object of study. The logical method, methods of induction and deduction, grouping and summarizing study were the basis of what constitutes "Accounting and analytical support." Monographic method used in the presentation of research results. Findings of the study are to: examine the content of the concept of "accounting and analytical support"; clarify the meaning of "accounting and analytical support"; study features of formation of accounting and information support of the management of the financial results of the company; development of practical recommendations for building a system of formation of accounting and information support of internal and external users. Originality is to improve accounting and information support of the process of management of the financial result of the enterprise by building its system formation. Practical value. Introduction in practice submitted proposals to build a system of formation of accounting and information provision will promote the creation of proper accounting and information support for management decisions on effective performance management of enterprises, will neutralize the impact of internal and external threats and to ensure the financial stability of enterprises.
Authors and Affiliations
Mykhailo Zhadan, Yana Batii
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