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Austrian Journal of Humanities and Social Sciences, Issue 1-2/2017

CONCEPTUAL BASES OF REFORMING OF ACCOUNTING AND ANALYTICAL SUPPORT IN THE MANAGEMENT OF COMMERCIAL ORGANIZATIONS IN RUSSIA

DOI: https://doi.org/10.29013/AJH-17-1.2-219-223

Pages: 219 - 223

Authors: Khakhonova N. N.

Abstract: Objective: The dynamism of information economy, integration processes related to the appearance of the world market of capital, harmonization and convergence of accounting systems inevitably conduce to the establishment of a new accounting paradigm. The problems, appearing in the process of globalization of economies of different countries, raise the requirements to information, which reflects the financial situation and financial results of the economic activity of a corporation. Accounting information turns into a production factor rationalizing the capital usage. The necessity to consider the issues of formation of accounting analytical support of business entities management within the system approach and analysis determined the relevance of the chosen subject Methods: generalization, observation, theoretical cognition, historical method. Results: The ways of solving the problems have been identified. The original classification of the principles of the accounting and analytical support buildup for the organization management has been compiled. We have analyzed the existing approaches and individual points of view to determine the content of this concept, and put forward our individual interpretation. Scientific novelty: The main advantage of the authors’ interpretation of accounting and analytical support is in the improvement of general methodology as well as creating the ground for developing techniques of record keeping, analysis and control on the basis of international experience, which ensures the continuity of the process of tactical and strategic decision making, well-timed adjustments of the development strategy of the organization in the long term, contributing to the efficiency of administrative decisions taken by the management. Practical significance: The results of the research described in the article can be used in the training for bachelors, specialists and masters in the University, in the system of credits and advanced training for professional accountants, auditors, internal auditors

Keywords: Accounting, accounting and analytical system, accounting subsystem; accounting systems, accounting information, analytical information, harmonization of the global economy

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