Control System Query Oriented Accounting Tasks

Mykhaylo Prodanchuk ()
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Mykhaylo Prodanchuk: Bukovinsky State Finance and Economics University

Oblik i finansi, 2013, issue 2, 37-42

Abstract: The role of accounting for the purposes of company management has been studied. According to the author, rather than on accounting, the object focuses participants of the economic process: owners, managers, accountants, investors, and other economic players interested in obtaining complete, true and impartial accounting information. Based on the analysis of existing approaches to identifying accountancy and managerial objectives the tasks of higher priority have been singled out. General accounting tasks aimed at meeting value-oriented management system information requests and ones based on consideration of current and intended company outcome using discount of future cash flows have been reasoned. Basic approaches to setting Query Management System accounting tasks have been systematized. Flexible and adapted approach has been proposed to specify practical and scientific accounting tasks.

Keywords: accounting purpose; hierarchy of objectives; accounting tasks; accounting methods; management solutions; value-oriented management; accounting system; accounting theory; accounting practice (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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