The key features qualitative alteration of accounting
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 9, Issue
Abstract
In the scientific article it is determined that one of the most important organizational influences of electronic digital machines on accounting is the process of centralization and decentralization of the implementation of accounting and economic functions. Proved that accounting serves as one of the basic (basic) management functions and fully serves the purposes and objectives of the mana-gement system, the process of centralizing accounting with the use of modern electronic digital machines should be closely linked with changes in the structure of organizational support (centralization (grouping) or decentralization) management in the conditions of its functional direction of genesis (development). In other words, any changes in the subsystem (functions) of accounting are justified only if this is due to the needs of the management system and if they fit into the overall structure of the organizational maintenance quests (management). It is substantiated that the use of modern electronic digital machines provided a greater eco-nomic effect (profitability) in adopting uniform and standardized (typical) management decisions based on already existing informa-tion of the subsystem (function) of accounting, but did not affect such decision making areas in the management system as definition of the task, goal setting, implementation of the decisions and meaningful evaluation of the results that require the management of a great creative work. From what we can conclude, electronic digital carriers have the most organizational effect on the operational level of management, it significantly affects the average level and is slightly lower at the highest level of management. This, in turn, requires a radical restructuring of the subsystem of cost-effective (cost-effective) accounting and economic support and the corres-ponding change in the accounting paradigm in providing accounting and economic information data of the managers of the middle and senior levels of coordination (management), etc.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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