?? ??????? ???????? ???????? ????????????? ?????? ?????? ? ????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?? ??????? ???????? ???????? ????????????? ?????? ?????? ? ????????
To the issue of development of modern information systems of accounting and control |
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| Creator |
????????, ?.?.
Redchenko, K.?. |
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| Subject |
???????????? ???????
?????????? ????????? ?????????????? ????? ????????????? ????? ???????? information systems utility of information accounting management accounting control |
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| Description |
?????????? ???????? ?????????? ?? ?????????? ??????? ?????? ? ????????. ???????? ??????? ???????? ????????????? ?????? ?????? ?? ????????, ?? ????????? ?: 1) ??????????? ?????? ?????? ? ???????????? ?????????? ??? ?????????????? ???????? ?? ????????????; 2) ???????????? ????????????? ?????? ??? ???? ?????? ? ???????? ???? ???????????? ??????????; 3) ?????????????? ??????? ?????????? ??? ????????? ???????????? ??????; 4) ???????????, ?? ?????????? ?????? ???????? ?? ???????? ?????? ??????????????? ??????. ?????????? ???????? ?????? ?????????? ????????????? ???????, ?? ???????? ??????? ??????? ?????????? ?????? ????????? ?? ??????????-??????????? ??????????. ? ?????? ???? ?????? ????????? ?????????, ?????? ? ???? ?????????? ????????????? ??????? ???????????? ?????? ??????????, ?? ???????? ?? ???????, ?????? ????? ??????? ?? ?????? ???????, ???? ??????? ????? ????????????. ????????????? ????? ?????????? ???????? ??????? ?????? ? ????????, ??????????? ?? ????????? ?????????? ?? ???????????? ???????? ????????????? ??????????. ?? ????? ???????????? ?????????????? ?? ????????????????? ??????, ???????? ???????????? ????????????? ?????? ?????????? ?????????????, ?????????? ????? ?? ?????????????? ???????, ????????? ????? ?????????? ??????? ??????????? ? ????? ?????????? ?????? ?? ???????? ?????? ???????????, ????????? ?? ????? ???????????? ??????, ????????? ????????? ??? ??????? ????????? ?????????? ? ?????? ????????? ????, ? ????? ? ??????? ?????????? ????????? ?? ?????????.
The article deals with problems of implementation and improvement of the accounting and control process. The basic weaknesses of accounting and control information systems are identified. They relate to: 1) insufficient level of confidence in the bilateral relations between the responsible party and the user; 2) insufficient qualification of one or two sides in the above-mentioned bilateral relations; 3) the late submission of information for strategic decision-making; 4) constraints that impose certain principles and elements of the method of accounting. A general model of the utility of information systems which allows us to identify reserves for improving the quality of accounting and control and analytical information is worked out. This model is based on the claim that the usefulness of the information system is determined by the quality of information, quality of the system and quality of service that the system provides to users. The ways of development of the modern accounting and control system, built on the concept of utility and use of modern information technology, are suggested. These ways provide diversification and intellectualization of accounting, development of integrated management information systems of the enterprise, increased attention to intangible assets, the spread of new technologies to provide assurance with the aim of convergence of accounting and the real needs of the management, owners and other stakeholders, creation of preconditions for providing accounting information in real time, and also in the form of elementary analysis and metadata. |
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| Date |
2016-04-12T07:20:52Z
2016-04-12T07:20:52Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2738
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
????
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