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Methodology of Planning and Introduction of the Sub-System of Accounting and Analytical Provision in Functionally Developed Management Systems of Special Purpose of Industrial Enterprises and Production Associations

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  • Tkachenko Sergiy A.

    ()
    (Mykolaiv Polytechnic Institute)

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    Abstract

    The goal of the article is to develop a scientifically substantiated methodology of planning and introduction of a sub-system of accounting and analytical provision in functionally developed management systems of special purpose of industrial enterprises and production associations. Having analysed, systemised and generalised scientific works of many economists, the article identifies difficulties of planning and introduction of the function of accounting, economic and analytical provision. In the result of the study the article justifies a system approach to the issues of planning and introduction of the accounting function at enterprises. This approach considers the sub-system of accounting and analytical provision, on the one hand, as a component of the system of enterprise management and, on the other hand, as a single whole. That is why it is necessary to solve common problems, take into account all elements of the sub-system and their mutual influence upon each other and then to solve individual issues of creation of the sub-system of accounting and analytical provision. A necessary condition of this approach is a preliminary study of accounting functions at an enterprise and development of its main models. The prospect of further studies in this direction is identification of universal methods of creation of enterprise (associations) management systems and their use when planning and introducing the sub-system of accounting and analytical provision. The further development of accounting is capable of replacing the traditional accounting with a developed sub-system of accounting and analytical provision.

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    Bibliographic Info

    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 9 ()
    Pages: 376_382

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    Handle: RePEc:idp:bizinf:y:2013:i:9:p:376_382

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    Web page: http://www.business-inform.net

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    Keywords: methodology; accounting and analytical provision; functionally developed management system;

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