DESIGNING COHERENCE OF ACCOUNTING SYSTEMS
Journal Title: Науковий вісник Національного університету біоресурсів і природокористування України. Серія : Економіка, аграрний менеджмент, бізнес - Year 2018, Vol 2, Issue 290
Abstract
The theoretical and methodological positions of coherence design of accounting systems are investigated in the article, in particular, the convergence vector by their purpose in management service is considered. The organizational and practical foundations of the process of designing accounting and information reflection systems in a hierarchy of management of the implementation of signs of sustainability for the activation of development of business entities are generalized. The conceptual-terminological apparatus of the substantive content of the category «accounting systems» is expanded, which is briefly explicates the parametric heredity of the continuous process of mapping the reproduction of the social product. Deeply methodical approaches to the formation of accounting systems for system-forming elements. The organizational bases for the development of such systems as accounting and information tools for the accentuated activation of the development of economic entities are substantiated. Conceptualized in the accounting system and the system of national accounts is the accounting standard that regulates the social responsibility of doing business in the context of personifying responsibility for the formation and use of national wealth. The accounting and information monitoring of the coherence design of accounting systems was carried out, according to which the trend tendentiousness of the dominant deviations was established, and the criterial apodicticity of indicative verification of socio-economic development of monographically defined objects of investigation was factualized.
Authors and Affiliations
V. M. Kraevsky, O. M. Kostenko
Keywords
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