Abstract

In modern conditions of the activity of business entities, the management process requires integrated solutions using new approaches to management. For the development of the enterprise in a constantly changing economic environment, it is necessary to have such an accounting and analytical system that would ensure effective management based on a reliable reflection of various aspects of the financial and economic activities of the enterprise. At the same time, the accounting system combines accounting and analytical operations in one process. At the same time, both the general methodology and the regulatory provisions of accounting and analysis for rational use in a single accounting and analytical information system are being improved. The continuity of this process and the use of its results in business are necessary when making management decisions by enterprise management. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science, the works of national and foreign scientists. In the course of the study, in particular, the following methods were used: analysis and synthesis - to study the object and subject of research; abstract-logical (theoretical generalizations and conclusions) constructive and experimental (the formation of managerial decisions using analytical support). According to the results of the study, it is found that the concept of "analytical support" is used very limitedly in the economic literature as opposed to the term “analysis.” Some authors also use other related concepts without adhering to the same terminology even within the framework of one study. Methodical approaches to the analytical support of the enterprise management process are substantiated. Qualitative information criteria have been established and their importance has been investigated to ensure effective managerial impact. It is stated that informatization and automation of accounting significantly increase the efficiency of accounting employees, improves internal and external control over the financial and economic activities of the enterprise, as a result, increases the efficiency of enterprise management and ensures high performance of its work. It has been determined that accounting at enterprises should be carried out using the most automated information system, which is specific for the enterprise, which will be implemented in stages and by creating the necessary prerequisites. The obtained theoretical and applied recommendations can be used to improve the existing approaches to the creation of the information base, to make and evaluate the validity of management decisions, to identify the degree of their implementation.

Authors and Affiliations