INFLUENCE OF INTEGRATED ACCOUNTING PROCESSES ON THE INFORMATION SYSTEM OF THE ENTERPRISE

Roieva, Olha and Роєва, Ольга Сергіївна and Роева, Ольга Сергеевна (2018) INFLUENCE OF INTEGRATED ACCOUNTING PROCESSES ON THE INFORMATION SYSTEM OF THE ENTERPRISE. Науковий журнал «Проблеми системного підходу в економіці» (5 (67)). pp. 199-203. ISSN 2520-2200

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Abstract

In the article the influence of integration accounting processes on formation of information support of the enterprise is considered. The relationship between management and financial accounting is explored; their essence, purpose, common features and differences are determined. The purpose of the study is to characterize the main features of managerial and financial accounting; features of obtaining information for management purposes, as well as analysis of typical errors in the integration of the accounting system and the search for ways to avoid them. Integration of management and financial accounting, it is advisable to partially, in order not to disrupt the accounting process, but at the same time, realize the interests of management. The study found that the integration process should be carried out in several stages in order to avoid typical errors. The main stages of the integration of management and financial accounting are the following: studying the organizational and management structure of the enterprise, studying the accounting and document management system, developing a management accounting model, developing job descriptions and personnel training Mistakes in integration may arise as a result of inconsistencies between financial and managerial accounting. Management accounting is usually carried out for information management guidance. Information management accounting will influence the adoption of managerial decisions. That is, the purpose of managerial accounting is the information provision of the process of making managerial decisions. The purpose of financial accounting is to compile reports for external users. Integrated accounting and reporting system at the enterprise must perform one of the most important functions - to provide the information necessary for decision making in a form suitable for use. The use of special forms of reporting, reflecting one or another aspect of the activity, allows you to obtain the necessary results, evaluate the quality of information and its sourceConsequently, the integration of the domestic accounting system will help to identify areas of greatest risk and bottlenecks in the activities of the enterprise, the formation of price and assortment policy, the formation of an economic strategy for the future. Integration of management and financial accounting systems will provide operational and high-quality information that will increase the efficiency of management decisions. Thus, balanced approach to the integration of management and accounting will minimize negative impacts and maximize the positive effect

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