Decrepitation of functional development of the system (theory) cathagement of accounting and economic providing
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 8, Issue
Abstract
In the scientific article it is determined that accounting acts as a kind of function of the management system, which has its own peculiarities in the organizational structure, the content of the tasks performed, methods and methods of studying industrial and economic phenomena. These features should be taken into account when ensuring the organization of accounting in the system of functionally-developed management. It is proved that the principles of constructing functionally developed special-purpose control systems by industrial enterprises and scientific and production associations put forward new and very important requirements for a modern subsystem of accounting. These requirements are related to further rationalization of the form of accounting, technology, technology and methods of its management. The most justified tendency (orientation) of organizational improvement of accounting is currently the development of the subsystem of accounting in the overall system of functionally developed management. The subsystem of accounting, fully performing bookkeeping functions at the enterprise, simultaneously contributes to the functional development of the entire management system. The progressive experience of some enterprises and modern scientific research show how changes are made with the use of functionally developed special-purpose management systems by industrial enterprises and research and production associations, the traditional forms and methods of accounting subsystem, the technology of performance of accounting and economic functions, composition, the structure of accounting and economic the apparatus. It is substantiated that a separate (individual) approach to the subsystem (function) of accounting in the theoretical and methodological plan should in no way be opposed to the complex approach of an organizational nature, because in their dialectical unity and success in building a solid system of functionally developed management, others.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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