ACCOUNTING AND ANALYTICAL MECHANISM OF FORMATION OF THREE-DIMENSIONAL VALUE THE COMPANY

Autor: V. Kraievskyi, M. Skoryk, А. Savchenko, S. Polischuk, S. Skrypnyk
Jazyk: English<br />Ukrainian
Rok vydání: 2021
Předmět:
Zdroj: Фінансово-кредитна діяльність: проблеми теорії та практики, Vol 2, Iss 37 (2021)
Druh dokumentu: article
ISSN: 2306-4994
2310-8770
DOI: 10.18371/fcaptp.v2i37.229936
Popis: Abstract. The branch features of formation of system indicators of accounting and information management system by enterprise to build a rational system of production and sales, which should provide a constant increase in the efficiency of the specified business entity. The thematic structuring of indicators of the accounting and information management system is carried out by the activity of agricultural enterprise in terms of clearly demarcated characteristics of industry specifics. It was proposed a model for reconnaissance of the functional content of indicators of management information system, which is based on parametric correlation results of functioning mechanisms of the formation and organizing of exogenous and endogenous factors. Accordingly, new and improved management indicators have been developed and improved, primarily due to their objectification within the accounting and information system. Our research is based on the system method, which considers in unity and development all elements which form the accounting and information system of management of enterprise. The following general scientific methods of scientific cognition were used in the research, namely: method of analysis (reconnaissance of the functional content of indicators of the management information system); synthesis (explication of the spatial indicators of the information system by levels of management of the enterprise); method of induction (improvement of methodology of formation of indicators of information system of management of enterprise in the context of ensuring its sustainable development in the long run); and empirical method and graphic method. The methodology of formation of indicators of the information system of management of the enterprise in the context of maintenance of its sustainable development for the long term is improved. It is proved that the role of the information system is in service transactionality. Using a praxeological approach axiological imperative generalizations made about the mentioned «information overflow» performance indicators through a system of information was justified. The main results of the study can be used for information systems for the management of enterprise, designed for quantitative and qualitative characteristics of retrospective static parameters and perspective dynamic forecasts used in making qualitative decisions. Keywords: indicators, accounting and information system, capital, company resources, environmental and social resources. JEL Сlassification М41, М11, Q12, С53 Formulas: 0; fig.: 3; tabl.: 5; bibl.: 8.
Databáze: Directory of Open Access Journals
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