文章基本信息

标题：USE OF DIGITAL TECHNOLOGIES IN THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION BY ENTERPRISE MANAGERS
本地全文：下载
作者：Myroslava Kulynych ; Nataliya Shepelyuk
期刊名称：Економічний часопис Східноєвропейського національного університету імені Лесі Українки
印刷版ISSN：2411-4014
电子版ISSN：2524-2717
出版年度：2019
卷号：4
期号：20
页码：189-197
DOI：10.29038/2411-4014-2019-04-189-197
出版社：Lesya Ukrainka Eastern European National University
摘要：Due to the dynamic development of accounting, there is a process of active integration of traditional methods of accounting, analysis, control and audit with managerial techniques in a single analytical and accounting system of data acquisition and processing. The importance of accounting and analytical information in making science-based management decisions in a fast-changing external environment, uncertainty in the behavior of economic entities of the market significantly increases and depends on the quality of accounting and reporting space, that is provided by using digital technologies. The integrated accounting and analytical management system of financial and economic activities, which has a «synergistic effect», will make it possible to manage business successfully on a full scale, form a general data base, which provides the process of decision-making.
关键词：учетно-аналитическая система; «синергетический эффект»; системный подход, функции; элементы учетно-аналитической системы: учет; контроль и аудит; управленческие решения, цифровые технологии.