THEORETICAL AND METHODOLOGICAL BASES OF THE PARADIGM OF ACCOUNTING AND ANALYSIS OF INCOME AND EXPENDITURE
N.S. Necheukhina, O.V. Mustafina
Ural State University of Economy, street 8 March, 62, Ekaterinburg, Sverdlovsk region, 620144
Keywords: учетно-аналитическое обеспечение (УАО), доходы, расходы, экономические субъекты, парадигма, теория и методология, accounting and analytical support (WAO), revenues, expenditures, economic actors, paradigm, theory and methodology
Abstract
Questions of methodological bases in the field of research of accounting and analytical providing of the income and expenses of economic branch subjects are considered and analyzed. The necessity of the development of accounting and analytical support of incomes and expenses of economic entities in the retail segment of the consumer market, the use of a single basic conceptual foundations of the paradigm of the accounting-analytical support; identified the basic elements of the theory and methodology of the subject area of the research; in order to ensure unity, the system of basic components of the paradigm of accounting and analytical support has been rethought.
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