THEORETICAL FOUNDATIONS OF ACCOUNTING IN THE MANAGEMENT SYSTEM

Анотація

Introduction. Economic activity cannot be carried out without professional management based on qualitative and timely accounting information. This problem can be solved by developing a national accounting system. Integration processes in the Ukrainian economy have led to the adaptation of accounting to the modern systems of management through its standardization. It involves the use of common norms and standards, as well as the improvement of theoretical and methodological, scientific and practical accounting techniques. Methods. The dialectical method of knowing the effect of economic laws, a systematic approach to the study of economic phenomena, as well as a monographic, abstract method, abstract and logical methods have been used to achieve this goal. The methodological basis of the study was the theoretical development of domestic and foreign scientists on methodology, organization and accounting. Results. The theoretical, organizational and practical principles of the definition of the accounting essence in the modern conditions of the development of the national economy are investigated in the article. The basic approaches to the organization of accounting in the enterprise management system are substantiated and formed. Discussion. Perspective directions for further research are the study of methodological principles and principles of organization and accounting, taking into account the requirements of enterprise management system and information management needs. Sava, A., Palukh, M., Zavytiy, O., & Semenyshena, N. (2017). Theoretical Foundations of Accounting in the Management System. The Institute of Accounting, Control and Analysis in the Globalization Circumstances, (1-2), 21–28. doi: 10.35774/ibo2017.01.021

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