System Approach to Formation of Accounting Information for Management

Mykola Demyanenko and Viktoriya Rozhelyuk ()
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Mykola Demyanenko: 'Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine
Viktoriya Rozhelyuk: Ternopil National Economic University, Ternopil, Ukraine

Oblik i finansi, 2016, issue 2, 8-15

Abstract: The article is devoted to the formation of a system approach to accounting of companies dealing with the processing of agricultural products according to the requirements of modern management. The prerequisites for a successful implementation by the accounting system of its functions in the company management are revealed. From the perspective of system approach, accounting is identified as the information system of the company, and the main uses of accounting information by management are summarized. Based on the analysis of the relationship between costs and benefits under different volumes of obtained information, the interconnection between economic interests of information users and provisions of accounting policies is substantiated. The possibility of using the correlation analysis to identify factors and assess their impact on the effectiveness of accounting is revealed. A cluster analysis of the structure of production of processing enterprises is performed. It is found that the organization of accounting for each of the companies that belong to the same cluster may have common features and is determined by the same requirements and specifications.

Keywords: organization of accounting; accounting information; accounting policies; economic and mathematical modeling; processing enterprises (search for similar items in EconPapers)
JEL-codes: D24 M41 (search for similar items in EconPapers)
Date: 2016
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