BUSINESS ACCOUNTING MANAGEMENT IN UKRAINE UNDER THE CONDITIONS OF EUROPEAN INTEGRATION

Анотація

The purpose of the paper is the aggregation of theoretical, organizational, and methodological concepts of the information economy from the position of its impact on accounting system at processing plants to prove the directions of improvement of its components according to the requirements of modern management. Methodology. The research of the concept of “information” gave the possibility to define the absence of scientific view on this issue. We suggest that talking about information we should understand the processed data including the system of accounting, which reduce the uncertainty of users. Information for management has not yet been evaluated and not investigated the impact of information costs on the efficiency of making decisions. However, the calculation of costs for information services, which are also provided by the accounting system, is an important factor given the ability to optimize the preparation of information. To characterize the current stage of the development of the economy, the next concepts as “information economy”, “economy of knowledge”, “Internet-economy”, “post-industrial economy” and “innovation economy” have been compared. The investigation gave the possibility to define that information and post-industrial economy are synonyms – the concept “post-industrial economy” characterizes the same stage of the development but from the retrospective point of view. Such concepts as “knowledge economy”, “Internet economy”, and “innovation economy” are components of the information economy, which form its characteristic features. Nowadays, information plays an important role for a manager and influences the activity of an enterprise. The experience of successful companies shows that their achievements depend on the well-organized information system. Practical implications. Thus, the considerable part of information (78.5%) provided for managers belongs to business accounting that intensifies its role at an enterprise in the information economy. Value/originality. It could not be overestimated the meaning of full and true information about the financial state and the results of the activity of an enterprise to solve current and prospective financial and economic problems.

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