ТЕОРЕТИЧНІ ОСНОВИ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ В СИСТЕМІ УПРАВЛІННЯ ЕКОНОМІЧНОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВА

Abstract

Accounting and analytical information, which contains economic information about operations taking place at the enterprise, is important in the information provision of economic security. Accounting and analytical support, which is based on a system of collecting, processing and evaluating information for the economic security of the enterprise, affects the stability of its operation, the implementation of preventive measures, the reduction of possible losses and the minimization of costs for the elimination of negative consequences. The purpose of the article is to substantiate the general parameters and component theoretical foundations of the accounting and analytical support for managing the economic security of the enterprise, formulating separate proposals for their development. The article defines the components of the theoretical foundations of the accounting and analytical support for the management of the economic security of the enterprise, and formulates separate proposals for their development. It was established that a clear view on the justification of the theoretical basis of the process of formation of accounting and analytical support for the management of the economic security of the enterprise has not been formed. The components of such support, as well as methods, tools and technologies for their implementation, require research. The functional and substantive parameters and existing problems of accounting and analytical support as a component of the system of managing the economic security of domestic enterprises are studied. Accounting and analytical components of such support are singled out, methods, tools and technologies for their implementation are given within each. The views of scientists on this topic are analyzed. The functions of accounting and analytical support for the management of economic security are described based on the content of its accounting and analysis components. The principles of the functioning mechanism of the economic security system and the requirements of users for the necessary information are disclosed.