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
Related Articles
- EP ID EP531308
- DOI -
- Views 64
- Downloads 0
Analysis of the level of solvency PJSC "Lvivoblenergo"
Introduction. Тhe basis indicator of the financial state of the enterprise, is solvency. Therefore, solvency analysis is one of the most important principles of an enterprise, that not only provides information about fin...
The organization of audit of costs and cost value at enterprise
The article investigates the organization of audit of costs and cost value. The article proposes stages and procedures for auditing of costs and cost value. Summarized and defined the objects of the audit of costs and co...
Application of econometric methods for forecasting of the financial base of regions
The article considers the definition of the financial base of the region. The substantiation of the significance of this macroeconomic indicator as a factor of the implementation of the regional policy in the direction o...
Green tourism – significant social contribution to the development Ukrainian culture
Advantages of creating cluster model of innovative development of regions on the basis of a synergistic effect. Special attention is paid to market services (tourism) and development of crafts. The problems that were hig...
International competitiveness of Ukrainian agricultural products on the EU markets within the association
The analysis of Ukrainian agrarian products’ export development on to the EU market within the Deep and Comprehensive Free Trade Area is carried out. Opportunities and obstacles for further export increase are highlighte...