Top.Mail.Ru
Preview

Vestnik Universiteta

Advanced search

ACCOUNTING AND CONTROL SYSTEM OF INFORMATION AND ANALYTICAL SUPPORT OF THE GOALS OF MANAGEMENT (UKSIAO), PRINCIPLES AND BASIS OF ITS FORMATION

https://doi.org/10.26425/1816-4277-2018-7-109-116

Abstract

The study of the formation of an accounting and control system for information and analytical support of management objectives is presented. The principles and foundations of its formation for the tactical and strategic objectives of business management are defined. When forming strategically oriented financial indicators, the cost of the company’s capital takes the basic place. Based on the results of the study, it is concluded that the developed accounting and control system of information and analytical support of the company’s market value management goals and its business processes is integrated with other management systems in the mode of their parallel automation. The interconnections of all formalized systems are reduced to the creation of an organizational and functional management structure a company whose information basis is integrated accounting and quality management of business processes.

About the Authors

S. Ponomareva
St. Petersburg State Economic University
Russian Federation


Y. Slinykov
State University of Management
Russian Federation


References

1. Bodyako A. V. Koncepty «uchet» i «buhgalterskij uchet» kak fenomeny osmysleniya celej hozyajstvovaniya [Concepts «accounting» and «accounting» as a phenomenon of understanding the goals of management] // Vestnik Universiteta, 2017, I. 10, pp. 62-66.

2. Nureev R. Inflyaciya: osnovnye vidy i metody regulirovaniya. [Inflation: the main types and methods of regulation]. M. Centr distancionnogo obrazovaniya «EHlitariuem». Available at: http://www.elitarium.ru/infljacija-spros-rost-ceny-proizvodstvo-izderzhki-tovary-jekonomika-zarabotnaja-plata-dengi-regulirovanie/25.06.2012 g (accessed 07.06.2018).

3. Rogulenko T. M., Gorlov V. V. Teoreticheskij analiz kategorial’nogo apparata upravlencheskogo ucheta [Theoretical analysis of the categorical apparatus of management accounting] // Rossijskij ehkonomicheskij internet-zhurnal, 2016, I. 4, pp. 51.

4. Bodiako A. V. et al. The goal setting of internal control in the system of project financing / A. V. Bodiako, S. V. Ponomareva, T. M. Rogulenko, M. Karp, E. Kirova, V. V. Gorlov, A. Burdina // International Journal of Economics and Financial Issues, 2016, V. 6, I. 4, pp. 1 945-1 955.

5. Troshin A.N. et al. Mechanism to analyze economic reliability of the innovational potential ofaircraft enterprises / A. N. Troshin, A. A. Burdina, N. V. Moskvicheva, E. N. Nikulina, E. V. Tarasova, T. M. Rogulenko // International Journal of Applied Business and Economic Research, 2016, V. 14, I. 14, pp. 747-765.


Review

For citations:


Ponomareva S., Slinykov Y. ACCOUNTING AND CONTROL SYSTEM OF INFORMATION AND ANALYTICAL SUPPORT OF THE GOALS OF MANAGEMENT (UKSIAO), PRINCIPLES AND BASIS OF ITS FORMATION. Vestnik Universiteta. 2018;(7):109-116. (In Russ.) https://doi.org/10.26425/1816-4277-2018-7-109-116

Views: 495


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)