INFORMATION FUNCTION OF ACCOUNTING AND INTERNAL CONTROL IN THE MANAGEMENT OF OPERATIONAL ACTIVITIES OF TRADING ENTERPRISES

Abstract

The correspondence of the existing theoretical and methodological foundations of the accounting system and organizational parameters of internal control through the prism of ensuring the effective information function of modern management systems is examined and critically evaluated.The existing practice of using accounting and control information in the management of the operational efficiency of trading enterprises is summarized and the problematic aspects in providing the actual information requests of the management of the enterprises of the industry are summarized. The purpose of the article is to formulate proposals for the development of accounting systems and internal economic control in order to obtain in them more detailed information flows, necessary for the management of the operations of a trading enterprise. Expedient directions and the use of a methodological arsenal for detailing the accounting and control information on the state of goods stocks and goods movement in order to increase the rationality of management decisions are argued. Recommendations of a theoretical and practical nature were formulated, aimed at detailing data on the sources of operating income, the structure of expenses, and the obtained current financial results. The research uses general scientific and special methods of cognition, in particular methods of theoretical generalization, as well as a logical method and a systematic approach. Together, they provided the formulation of proposals of an organizational and methodological nature, which will contribute to the improvement of the existing principles of accounting and internal control in terms of the main objects and processes of commercial entrepreneurship. It is proposed to improve accounting by expanding analytical accounting and opening accounts of the third and lower orders. In particular, the expediency of introducing third-order accounts at a trading enterprise detailing information on income from the sale of goods with the allocation of income from the sale of goods by discount cards and goods with discounts is argued. Detailing of data on the composition of costs is proposed to be carried out by additional opening of accounts with a more specific focus on the formation of data on the cost of goods sold via the Internet and retail sales costs.