THE ESSENCE AND SIGNIFICANCE OF ACCOUNTING AND ANALYTICAL SUPPORT OF SECURITY-ORIENTED MANAGEMENT OF THE ENTERPRISE

Анотація

The article is devoted to defining the essence and role of accounting and analytical support of safety-oriented management of the enterprise. It is determined that forecasting crisis phenomena and determining ways out of threatening situations becomes possible in the case of the introduction of security-oriented management in the enterprise. It is noted that the accounting and analytical support of management satisfies the information needs of the general management system, is an integral part and is an integral part of it. A typology of analytical procedures for accounting and analytical support of different types of management has been developed. Four main types of enterprise management depending on its orientation are studied, namely retrospective-oriented, perspective-oriented, strategically-oriented and security-oriented management. It is noted that the widest list of analytical procedures, which includes analytical procedures for retrospective diagnosis, forward orientation, strategic positioning and analytical procedures for active stabilization, is inherent in enterprises dominated by security-oriented management. The functions of analytical support are singled out and each of them is specified, depending on the type of management and the dominance of a certain type of analytical procedures. The process of preparation of accounting and analytical information, ensuring its quantity and quality is considered. It is proved that the accounting and analytical support of security-oriented management should be based on an expanded list of principles of its construction. It is established that to increase the efficiency of enterprises requires such an orientation of enterprise management, which would combine and coordinate all activities, methods and tools aimed at managing risks and erroneous actions of staff, to identify and eliminate inconsistencies and shortcomings in the enterprise. It is substantiated that the creation of effective accounting and analytical support for security-oriented management of the enterprise allows to develop measures to counter threats and promotes the realization of economic interests in production, financial, personnel, marketing, social, innovative spheres and activities of the enterprise, ensuring effective development.

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