Accounting and Analytical Support for Company Profit Management

Nataliya Pravdyuk ()
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Nataliya Pravdyuk: Vinnytsia National Agrarian University, Vinnytsia, Ukraine

Oblik i finansi, 2015, issue 4, 53-60

Abstract: Under present-day business conditions the problem of high quality management process information support becomes more and more important. The purpose of the study is substantiation of theoretical and practical aspects of improvement of company profit management accounting-and-analytical support formation mechanism. The scientists' approaches are analyzed to interpretation of essence of accounting-and-analytical support, its role is defined in the system of related notions. Author's approach is substantiated to definition of the essence of accounting-and-analytical support in the context of profit management. The accounting-and-analytical support is identified as information systematization process which is generated by subsystems of accounting and economic analysis to satisfy information needs of managers during management of formation, distribution and utilization of company financial results. The structural and logical model of profit management accounting-and-analytical support formation is drawn up on the basis of separation and substantiation of information and communication links between subsystems of accounting and economic analysis.

Keywords: profit; accounting; economic analysis; accounting-and-analytical support (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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