Accounting and Analytical Support of Management: Concept and Structure

Vasyl Len ()
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Vasyl Len: Chernihiv National University of Technology, Chernigiv, Ukraine

Oblik i finansi, 2016, issue 1, 38-44

Abstract: The article investigates the essence of the concept of 'accounting and analytical support', clarifying its definition and disclosure of its relationship with the concept of 'accounting and analytical support system'. The analysis of scientific approaches to the interpretation of the concept of 'accounting and analytical support'. It is proved that 'accounting and analytical support' of management may be considered as from an organizational point of view and from the point of view of final product. If the accounting and analytical support is viewed from an organizational point of view, it is necessary to apply the phrase 'accounting and analytical support system', and if from the point of view of final product – 'accounting and analytical support'. It is proposed to consider the accounting and analytical support of management as a set of processed accounting and non-accounting information assigned for management of enterprise (organization), areas of activity or individual objects. Availability of various thematic elements (subsystems) in accounting and analytical support for business management suggests that the studied concept is a categorical accounting concept.

Keywords: definition of terms; accounting and analytical support system; accounting and analytical support; hierarchy of terms (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2016
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