THEORETICAL FRAMEWORK AND THE CONCEPT OF ACCOUNTING AND ANALYTICAL SYSTEM OF BUSINESS ORGANIZATION MANAGEMENT
S.A. Abbasova
Azerbaijan State University of Economics, Istiglaliyyat str., 6, Baku, AZ1001, Azerbaijan
Keywords: принципы учётно-аналитической системы, В«синергетический эффектВ», системный подход, функции, элементы учётно-аналитической системы: учет, контроль и аудит, управленческие решения, principles of accounting and analysis system, В«synergistic effectВ», a systematic approach, function, elements of accounting and analysis system: accounting, control and auditing, management decisions
Abstract
In dynamic development of market, there is a process of active integration of traditional methods of accounting, analysis, control and audit in a single analytical accounting system of data acquisition and processing. The aim of the research is to ground theoretical hypotheses and principles of accounting and analytical system of business organization management. The article presents the author’s concept of accounting and analytical system of business organization management in the context of accounting/reporting, analytical and control components, taking into account the principle of consistency and «synergistic effect». Such a system would make the accounting and analytical processes manageable, contribute to continuity of combining accounting and analytical operations into one process, help to conduct management analysis and audit, use the results in making management decisions as well as be able to influence positively the quality of the final accounting and analytical information and management decisions. The integrated accounting and analytical management system of financial and economic activities, which has a «synergistic effect», will make possible to manage business successfully on a full scale, form a general database, which facilitates a process of decision-making.
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