PLACE OF ACCOUNTING IN THE MANAGEMENT OF THE ENTERPRISE

Анотація

The authors outline the main approaches to determining the role and place of accounting in the modern management system, examine the views of scientists on its subtypes, summarize the shortcomings and contradictions of the current legal framework, and offer their vision of the discussion in the article. The information needs of potential users determine the relevant tasks of the accounting system. The main task is the systematization and streamlining of input and output information, which requires an effective mechanism for optimizing such a system and its rational operation. It is found that the development and practical application of any classification are possible only if it has a single scientific basis. The modern development of socio-economic relations requires proper changes in accounting. Accounting in the enterprise management system plays one of the key functions; therefore, it requires improvement and further development of the essence of the economic category of "accounting", its subtypes, subject and method to meet modern requirements of the time. A study of the views of scholars on the types of accounting has shown that most researchers on a particular topic follow the traditional approach, according to which the accounting system is considered as a set of subsystems of financial and management accounting. Recently, the accounting system is increasingly expanding, including an additional subsystem of tax accounting or tax calculations. It is proved that in modern conditions of development of economic relations, there is a direct relationship between the quality of information, the level of its use and, accordingly, the effectiveness of management. Increasing the effectiveness of the management system can be achieved by ensuring the functioning of an effectual accounting system based on the subsystems of financial, management and tax accounting. There should be insured a constant interconnection and exchange of relevant information between these subsystems. Under such conditions, the accounting system should be transformed into a certain accounting model that can fully reflect the economic processes of the enterprise.

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