BUSINESS INFORM №4-2014

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

59

Section: Accounting and Auditing
UDC 657.001.76
Yanchev A. V.
Theoretical and Methodical Grounds of the Accounting Process in Information Economy (p. 341 - 347)
The goal of the article lies in the study of new requirements to quality of information resources of management of institutional units and development of the model of information system of economic subjects, based on mutual connection of management functions, elements of the economic process and information functions – accounting, analysis and forecasting. The article studies works of representatives of domestic and foreign scientific schools in the field of the theory of business accounting, considers specific features of methodology and scientific organisation of accounting in the information economy, systemises approaches to formations of economically expedient information resources, which possess all features of usefulness for making managerial decisions. In the result of the study the article offers a model of the enterprise information system, which takes into account essential characteristics of elements of the accounting process and allows creation of the information basis for integration of various subsystems of accounting, preparation of financial and other documentation for making a wide spectrum of managerial decisions in the system of production, marketing and financial management. The prospect of further studies in this direction is the study of methodological and theoretical aspects of organisation of accounting and its logical structure.
Keywords: accounting process, information resources, information system
Fig.: 2. Tabl.: 1. Bibl.: 24.

Yanchev Andrey V. – Doctor of Sciences (Economics), Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 148

Download article (pdf) -

Reference to this article:
Yanchev, Andrey V. (2014) “Theoretical and Methodical Grounds of the Accounting Process in Information Economy.” Business Inform 4:341–347.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster