БУХГАЛТЕРСЬКИЙ ОБЛІК В СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

Abstract

The purpose of the article is to study the features and definition of the role and place of accounting in the enterprise management system, taking into account the legal responsibility of the director and chief accountant in accordance with the current legislation of Ukraine. The relevance of the study is due to the fact that the organization and methods of accounting (as the basis of the information management system of the enterprise) are the main practical tools for providing the enterprise with the timely information necessary for timely and effective decisions, the development of concrete measures, etc. It was found out that accounting should be understood as an orderly process-structured system for collecting, registering and generalizing information (in cash equivalent) on property, obligations (contractual and non-contractual) enterprises and their movement by methods of integrate, continuous and documentary accounting of all business transactions. It has been established that accounting is a specific management function (according to process-structured management), which plays a key role in the enterprise information management system and is interrelated with other general management functions in the process of enterprise management. The general functions of management according to process-structured management is presented. The research results suggest that accounting (in the accounting system), based on the use of elements of the method, serves the management process, creating over 80% of the information base of management decisions that are accepted. Here the decisive role is played by the legal responsibility of the main officials (director, chief accountant) of the company in accordance with the current legislation of Ukraine, namely: criminal, administrative, civil, disciplinary and material liability. The prospect of further research in this area is the study of the conformity of accounting principles (standards) to international standards.