The Concept of the Accounting and Analytical System of the Enterprise

The accounting and analytical system is a complex multi-stage construction of rational and coordinated actions aimed at a comprehensive study of an enterprise’s economic activity. The purpose of the article is to provide a scientific and theoretical substantiation of the concept of the accounting and analytical system. The concept of the given system should be considered as a holistic process of accumulating, summarizing and transmitting information that helps potential users make management decisions, plan and control the activities of a business enterprise. The accounting and analytical system involves the organization of accounting, a clear accounting policy of the enterprise, which ensure the formation of accounting data in the registers of primary, analytical and synthetic accounting, preparation of operational, statistical, tax and financial reporting. The structural and logical connection of the components of the accounting and analytical system ensures the ordering and implementation of management decisions, the formation of an effective assessment and its impact on the management of the enterprise’s economic activity. The results of the scientific research can be used to form the accounting and analytical system of enterprise, which provides information support for the process of making management decisions, ensuring effective control and planning of the enterprise’s activities.