MODELLING OF THE ACCOUTING SYSTEM – A TOOL OF RATIONALIZING RECEIVING AND PROCESSING OF ECONOMIC INFORMATION

Viktor Hadzhikotev ()
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Viktor Hadzhikotev: SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, BULGARIA

Entrepreneurship, 2015, vol. 3, issue 1, 141-148

Abstract: At the present stage of economic development, requirements to improve the mechanisms and methods of management increase. Special role in solving this problem has the accounting, which is one of the most effective levers to control the economy in a market economy. Despite the widespread automation of accounting work, the presence of various specialized computer programs for accounting information processing, accounting subsystem continues to be insufficiently efficient, labor-intensive and time-consuming. Basic requirements for the accounting system are its functioning and development to satisfy requirements set to it. The activity of design of economic systems is connected to deepened study of the correlations between unique methodology and effectiveness of the unified information systems.

Keywords: Economic Information; Accounting; Financial Statements; Standardization; Modeling (search for similar items in EconPapers)
Date: 2015
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