BUSINESS INFORM №11-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

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Section: Information Technologies in the Economy
UDC 657
Feofanova I. V., Feofanov L. K.
Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis (p. 119 - 123)
The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis) and logical (for identification of directions of improvement of accounting) methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services). The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.
Keywords: information, accounting, strategic analysis, personnel, innovations, expenses
Tabl.: 3. Bibl.: 9.

Feofanova Iryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis, Audit and Taxation, Zaporizhzhia State Engineering Academy (226 Sobornyi Ave., Zaporizhzhia, 69006, Ukraine)
Email: [email protected]
Feofanov Lev K. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Zaporizhzhia State Engineering Academy (226 Sobornyi Ave., Zaporizhzhia, 69006, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Feofanova, Iryna V., and Feofanov, Lev K. (2013) “Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis.” Business Inform 11:119–123.

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