Formation of a multidimensional accounting subsystem

Apply

Formation of a multidimensional accounting subsystem

Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 9, Issue

Abstract

The article defines the process of integration of the accounting function, which is deepening, the functional development of its management and the strengthening of the role of accounting in the modern system of strategic regulation by enterprises of industry and research and production associations, present more serious requirements to the measurement process, which are taken into account. From the accuracy of measuring the production and economic processes and evaluating their results, from the availability of an efficient and cost effective system of meters, depends on how successfully the subsystem of accounting will perform its target functions. It is substantiated that the problem of measuring and comparing economic quantities has not yet been elaborated to the end, in connection with which it has become a serious obstacle to the improvement and management of the economy. Unfortunately, there are still many conditional indicators in the economy, which at one time were adopted to facilitate the accounting and planning subsystems and still act by inertia. It is proved, at this time, as we know, in the consolidated accounting, we have only the cost indicators that are attributed to the relevant accounts within a month. This was due to the desire of its time to minimize manual work on the record of numerous accounting and economic indicators and their processing. Now, in the conditions of electronic digital machines, the solution of these issues does not seem complicated. The capabilities of modern electronic digital machines completely allow us to design and implement multidimensional accounting, which is much more useful and more meaningful to meet the requirements of strategic regulation. However, the creation of a subsystem of multidimensional accounting requires special independent studies, the efforts of a number of scientists and specialists of the shop of accounting and economic support, even single labor collectives. This problem can be solved only on the basis of the development of the theory and methodology of financial and economic measurements based on the basis of the general theory of measurements, others.

Authors and Affiliations

Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak

Keywords

accounting creation function goal multidimensional subsystem

EP ID EP531308
DOI -
Views 50
Downloads 0