ACCOUNTING AND MANAGEMENT ACCOUNTING AS THE BASIS OF INFORMATION SECURITY FOR MANAGEMENT ACTIVITIES
Abstract
The purpose of the article is to study accounting and management accounting as the basis of information support for management activities. The relevance of the research is related to the fact that the activity of any enterprise is related to the efficiency, correctness and timeliness of the management decisions made, which depend on the quality and efficiency of information about the financial and economic activity of the enterprise. Such scientific methods as synthesis, generalization, grouping, and description were used for the research. The article examines accounting and management accounting as the basis of information support for management activities. The essence of the concept of "management accounting" is analyzed. The elements of accounting and management accounting systems are studied, in particular, the goal, task, subject, subject, object, methods, results of functioning at the output of the system, and their comparative characteristics are given. It is noted that accounting and management accounting systems are designed to provide users with complete, true and unbiased information for making management decisions, but are aimed at solving various informational tasks in management activities. Information needs at each stage of management decision-making, namely identification and analysis of the problem, goal setting, identification of alternatives, evaluation of alternatives and selection of the optimal alternative, management decision-making and control, have been studied. It has been determined which data of the accounting and management accounting systems are needed to provide such information needs. The practical significance of the obtained results lies in establishing the expediency and importance of the organization of accounting, oriented, including, to the adoption of management decisions by internal users; the expediency of organizing management accounting at any enterprise, since its tasks and results (management reporting) differ from accounting; study of information needs at each stage of management decision-making.
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