КОМУНІКАЦІЙНИЙ АСПЕКТ ЯКОСТІ ОБЛІКОВОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІНСЬКИХ РІШЕНЬ
Journal Title: Теоретичні і пракичні аспекти економіки та інтелектуальної власності - Year 2017, Vol 1, Issue 16
Abstract
O. Bezchasnyi. Communication aspect of quality of accounting support of management solution. The adoption of management decisions based on accounting information. Their quality and effectiveness depends on the ability of the accounting department to meet the needs of the management system in the process of their communication interaction, which needs to determine the quality of communications. An enterprise accounting can be considered as a subordinate system that provides a management information management system for management decisions. The accounting information in this case is a product and service outcome that can be evaluated using indicators. The quality of accounting information considered as its compliance with the requirements of users and characterized by a set of indicators: reliability, completeness, accuracy, timeliness, relevance, efficiency, etc. The communication process between accounting and management systems formalized and implemented as a sequence of queries and reports. The request determines the desired content of the report, its timing, and the requirements for the quality indicators contained in the report. By the nature of the request, the availability of the necessary information in the accounting system and the ability to provide it, it is possible to identify three main types of communication interaction: a sudden request – an unpredictable report; preliminary request – scheduled report; predicted request – conditional-permanent report. The quality of the enterprise's accounting system can be determined through the aggregate quality of the accounting information that this system produces to meet the needs of the management system. Analysis of quality deviations in the query-report system will determine their impact on management decisions, as well as the problematic aspects and areas of interaction between the accounting and management subsystems.
Authors and Affiliations
Oleksii Bezchasnyi
Keywords
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