Record Details

?????????????? ????? ?? ?????????? ?????????????? ???????????? ??????? ???????????

Електронний архів Житомирського державного технологічного університету

View Archive Info
 
 
Field Value
 
Title ?????????????? ????? ?? ?????????? ?????????????? ???????????? ??????? ???????????
Accounting as a Tool of Information Support of Controlling system
 
Creator ??????, ??????? ??????????
Brokhun, N.S.
 
Subject ?????????????? ?????
??????????
???????????
???????????? ??????? ??????????
???????????? ??????
??????????? ??????????????? ??????
accounting
controlling
coordination
information system of management
information flows
accounting organization
 
Description ?????????? ?????????? ????????????? ??????????? ???????? ? ????????
?????????? ???????????? ? ????????????? ?????????? ???????????? ???????
???????????, ?? ????????? ?????????? ???????? ?? ???????????? ?????????? ?
??????? ???????? ?????????????? ?????? ??? ????????? ??????? ????????????.
??????????? ????? ???????? ??????? ??????????? ?? ????????? ??????????
???? ??????????? ??????????, ????????? ??????? ???????? ???????? ? ??????????
????? ?????????. ???????????? ??????????? ??????????? ?? ???????, ??? ??????????
??????????? ????????????? ????????? ??????? ??????????, ?? ???????? ??????????
???????? ??????? ??????????? (???????, ???????, ???? ?? ????????). ???????????
?????? ??????? ??????????? ?? ??????????????? ?????? ?? ??????????? ????
?????????????? ????????????. ???????????? ????????????? ??????????????? ??????
?? ???????????. ????????? ???????? ??????????? ??????????????? ?????? ? ??????
?????????????? ??????? ???????????. ????????????? ? ??????? ?????????????
????????? ??????????? ??????????????? ?????? ??????? ?????????? ?????????? ??????
?? ???????? ?? ??????????????. ?? ?????? ?????? ??????????? ?????????????? ??????
????????????? ?????? ??????????? ?? ?????????? ????????????? ???????????????
?????? ? ??????????? ?? ????? ?????????? ?????????? ???????.
????????? ??????????? ??????????????? ??????? ??????????? ?? ?????????????
???????? ?????? ????????????? ??????????? ???????????? ??? ????????????
??????? ??????????? ?? ????????????.
?????????? ?????????? ?????? ?? ??????????? ?????? ????????????
???????????? ?? ?????????????? ??????????? ?? ?????? ???????? ?????????? ??
??????? ??????????.
Thesis is dedicated to the grounding of theoretical statements and developing of
practical recommendations on improving accounting support of the controlling system,
which will assist in increasing the efficiency and effectiveness of management in the part
of working out of alternative decisions for executing company?s objectives.
Stages of the controlling system development have been distinguished; the
prerequisites of its historical formation have been determined as well as the reasons of
existing contradictions in the interpretation of this category have been clarified.
Interpretation of controlling as a system which secures the coordination of information
subsystems of management system has been improved as well as the theoretical
constituents of the controlling system (subject, object, objectives and purpose) has been
clarified. Requirements of the controlling system to accounting as a tool of its information
support have been determined. Interconnection of accounting and controlling has been
grounded. Directions of accounting organization under conditions of the controlling
system? functioning have been suggested. In the part of technological direction of
accounting organization the order of forming internal reports and schedule of their
documental rotation has been suggested. Methods of controlling have been suggested on
the basis of the theory of hierarchal multilevel systems as well as interconnection of
accounting and controlling on the level of realizing the performance of its methods has
been determined.
Peculiarities of computerization of the controlling system have been clarified as well
as criteria of choosing computer software while introducing the controlling system at an
enterprise have been formulated.
Methodic approach towards the complex assessment of the efficiency of introducing
and functioning of controlling on the basis of the worked out quantitative and qualitative
indexes has been developed.
 
Date 2016-02-17T08:40:35Z
2016-02-17T08:40:35Z
2010-10-13
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/958
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????