Baryshevska Inna, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-3851-160X
e-mail: Baryshevskaiv@mnau.edu.ua

Yunoshev Semen, Graduate of the Faculty of Accounting and Finance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-5559-9220
e-mail: semen012599@gmail.com

Volkhonska Anastasia, graduate of the Faculty of Accounting and Finance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-0426-302X
e-mail: anastasiavolhonskaya@gmail.com

Essence and Place of Accounting Information in the Management of the Enterprise

Abstract. Introduction. In today’s market environment, enterprise management is increasingly faced with various problems and challenges in the management of the enterprise, and their solution requires management action. In such conditions, the risk of making incorrect management decisions increases, so the management process is characterized by the need to form and process socio-economic information, which in solving a certain management problem should be considered as information support. A special role is played by the problem of improving the functioning of the accounting system of the enterprise and the formation of further directions of its development.

Purpose. At the present stage of economic development it is urgent to solve the problems of adapting the accounting system to the needs of management. In addition, an important area of improving accounting as a means of management information support is the harmonization of procedures for processing accounting data and preparation of accounting information summarized in the financial statements, with methodological approaches to strategic management based on a balanced scorecard.

Results. The article examines the theoretical foundations of accounting information and its use for business activities of the enterprise. The features of the general information of the economic object and its requirements are determined. The classification of accounting information by the method of its generalization is considered. The value and difference of internal and external users of the accounting information of the enterprise are analyzed. It is established that the internal reporting of the enterprise provides managers with the necessary data for management, detection of deviations and shortcomings of financial and economic activities and forms the levers of feedback on the controlled objects, in turn for external users there is open information.

Conclusions. It is proved that accounting information is a valuable resource for internal and external users, for management decisions or analysis of the business process. Accounting information has a great influence on decision-making in the enterprise, in other words, accounting is associated with the provision of enterprise management information for use in planning, control actions and management decisions.

Keywords: economic information; accounting information; statistical accounting information; operational accounting information.

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