Article
Article name REGISTRATION-ANALYTICAL MAINTENANCE OF MANAGEMENT BY ACTIVITY OF ENTERPRISES
Authors
Bibliographic description
Category Economics
DOI 338; 348; 631
DOI 10.21209/2227-9245-2019-25-4-102-115
Article type scientific
Annotation The article is devoted to the study of current trends in the development of accounting and analytical support of financial, economic and management processes of enterprises. The necessity of accounting and analytical system formation as a basis for making informed decisions and improving the management object’s efficiency is shown. The topic of the article is relevant, since unreliable information that does not reflect operational changes in the current work of the enterprise in various areas, cannot contribute to the effective use of resource potential and ensure the adaptation of management to the external environment. The problems of improving the quality of management are relevant in a dynamically changing environment, introduction of digital technologies in production and support processes. Formation of accounting and analytical support of the object of management should be carried out scientifically based on the goals and objectives’ formation in the strategic and tactical perspective, criteria and indicators that need to be controlled. Rational provision of information management helps to improve the quality of business strategy and the growth of financial and economic indicators. The purpose of the article is to identify the main areas of accounting and analytical support influence on the management effectiveness of an enterprise. Research methods are: analysis of financial and economic information, system and situational approaches. The article deals with topical issues of building an effective system of accounting and analytical support of management. The authors carry out a significant analysis of scientific literature on this issue, and form the individual elements of the accounting and analytical support concept of modern business processes in enterprises. Some areas of information application are considered on the example of enterprises occupying a leading position in the industry in order to improve the efficiency of activities. Accounting and analytical support of economic activity of an enterprise contributes to the identification of reserves for the growth of financial results and directions of the management system’s development
Key words Key words: economics; accounting; analysis; accounting and analytical support; accounting and analytical system; accounting information; management; management decision; planning; budgeting
Article information Oborin М., Gudkov A. Registration-analytical maintenance of management by activity of enterprises // Transbaikal State University Journal, 2019, vol. 25, no. 4, pp.102-115
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Full articleREGISTRATION-ANALYTICAL MAINTENANCE OF MANAGEMENT BY ACTIVITY OF ENTERPRISES