Розвиток концепції обліку в системі управління підприємством
Development of the Accounting Concept in the Enterprise Management System

Summary/Abstract: The purpose of this article is to research and systematize existing approaches to understanding the essence of the concept of accounting in the management system in order to determine the current stage of its development. It has been substantiated that the concept of accounting should not be separated from the life of the economic object as a main link of the social economic reproduction and should fully incorporate the internal and systematic information needs of management, employees, and owners. It has been proved that the transformation of the economic environment, revolutionary changes in information technologies necessitate the development of accounting theory and, as a result, a change in accounting concepts. The implementation of the concept was investigated depending on the point of view from which they are considered: from a general point of view or from a point of view of a specific point of view. The circumstances that determined the content of the modern concept of accounting in the enterprise management system in Ukraine are analyzed. International concepts of management accounting, as the basis of accounting in the enterprise management system, were studied. The methodological tasks of the strategic management accounting have been clarified. It has been proven that management information support should be aimed at building such an accounting model in the management system, which allows harmonizing the goals of all participants, resources, personnel, their level of knowledge and motivation, aspirations and interests of external participants. The characteristics of integrated management efficiency systems based on strategic indicators, based on the compatible, consistent and coordinated use of tangible and intangible factors of business value creation, based on the accounting concepts of balanced cards (accounts) or strategic cards, were studied. It is proved that the identification of strategic indicators of activity efficiency and the creation of their integrated system should be carried out according to the process-module approach, which involves the grouping of homogeneous strategic indicators in a module according to the stages of economic processes, which will ensure the growing information needs of the management of the enterprise system.

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