BUSINESS INFORM №1-2017

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41

Section: Accounting and Auditing
UDC 657:338.2
Koliesnichenko A. S.
Accounting and Reporting in the Formation of an Efficient Information-Analytical Support of the System for Management of Economic Entities in the Financial-Credit and Budgetary Spheres (p. 256 - 262)
The article proves that reporting of economic entities provides to implement a comprehensive analysis of activities based on the use of all kinds of planning, regulatory, accounting, financial, statistical, reference, methodical, and other kinds of information. It is found that accounting of budgetary institution is characterized by more stringent regulation in comparison with the level of regulating the account discipline in the financial-credit sphere. It is determined that the complex of specific characteristics and nuances, inherent in the accounting and analytical environment, in which financial-credit and budgetary institutions are functioning, impose the appropriate mark on order and parameters of implementation of business operations, the rules of reflecting them in the financial, statistical and other documentation. On the basis of reflection of the key organizational aspects and results of analysis of the conceptual foundations of formation of an accounting system, the author has substantiated the existence of identical elements and methodological approaches to the formation of accounting as an important component of the information-analytical support of the management system for both budgetary and financial institutions, due to the similar nature and the logic of forming.
Keywords: accounting and reporting, financial and credit institution, budgetary institution, management system, accounting and analytical support, regulation
Fig.: 2. Tabl.: 1. Bibl.: 15.

Koliesnichenko Anastasiia S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Finance, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Koliesnichenko, Anastasiia S. (2017) “Accounting and Reporting in the Formation of an Efficient Information-Analytical Support of the System for Management of Economic Entities in the Financial-Credit and Budgetary Spheres.” Business Inform 1:256–262.

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