MODELING OF ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF ECONOMIC ACTIVITY OF TRADE ENTERPRISES

Анотація

Introduction. The growing importance of information support (its quality and completeness) in the activities of commercial enterprises in terms of total digitalization, necessitate the formation of an effective system of accounting and analytical support for the management of their economic activity. Purpose. The purpose of the article is to form a model of accounting and analytical support for managing the economic activity of commercial enterprises. Method (methodology). Theoretical and methodological basis of the study were modern theories, concepts, scientific achievements of domestic and foreign scientists in the field of economic management and accounting. The study of the composition of accounting and analytical support for the management of economic activity, the essence of the constituent elements was carried out using scientific abstraction, terminological and comparative analysis and synthesis; study of the relationships between the components of accounting and analytical support of economic activity management and model formation – modeling methods, system-functional and functional-structural methods. Results. In the process of studying the peculiarities of the formation of accounting and analytical management of economic activity of commercial enterprises determined that the main elements of such a system include: stakeholders (users of information), streams of input and output information, qualitative characteristics and composition of which requires special attention, information security, staffing the implementation of the model, the basic principles of its implementation and the expected effectiveness. The users of accounting and analytical information include: business owners (shareholders), managers of various hierarchical and functional levels, staff, banks, government agencies, debtors and creditors, investment analysts, competitors and the public. It is determined that the key role in accounting and analytical support of management of economic activity of trade enterprises is played by information, which is gradually, in the process of economic activity, information processing measures and by implementing management decisions transformed from input to output. To make quality management decisions, such information must be reliable, complete (sufficient), valuable, rich, timely, relevant and symmetrical. In characterizing the components of accounting and analytical support, the importance of non-compliance with the requirements for the use of information in commercial enterprises and the creation of appropriate staffing to manage their economic activity is determined. The model of accounting and analytical support for the management of economic activity of commercial enterprises reflects the gradual, controlled transition of a large amount of information into sound management decisions to ensure the appropriate level of their economic activity.

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