THEORETICAL FOUNDATIONS OF ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT AT THE ENTERPRISES OF WATER SUPPLY AND SEWERAGE
Journal Title: Економічна стратегія і перспективи розвитку сфери торгівлі та послуг - Year 2018, Vol 1, Issue
Abstract
The research paper defines the basic principles of accounting and analytical support for the activities of enterprises’ water supply and sewage, outlines the branch features of their functioning and aspects of tariff policy formation. The principle practice tasks of accounting, analysis and management in the form of developed and executed decisions, are aimed at reaching financial and economic stability of utility enterprises achieving and efficiency of its implementation are generated. Generalized lexical peculiarities of management at the level of general definitions of the term "accounting and analytical support" in the understanding of information support of the making managerial decisions process are examined. The preconditions of the modern system of accounting and analytical support adaptation are determined, which contributes to the objective representation of the processes of production, circulation, distribution and consumption, the use of natural, labor, material and financial resources. The conditions for the formation of full-fledged accounting and analytical support depend on several factors of influence, which include the maturity of the system for information collecting, generalizing and processing its flows, responsiveness, clarity and coordination of management actions and decisions as a result. The significance of analytical support, due to which the financial picture of the data on the enterprise is visualized and the possibility of creation of the most comfortable and perspective conditions for economic growth and development of the enterprise arises is substantiated. The necessity of the development of wide information support system with the observance of the principle of unification is proved and the structure of information for the development, monitoring and implementation of decisions on reforming the water supply system is offered.
Authors and Affiliations
Олена Ілляшенко, Olena Illiashenko
Keywords
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