ВЗАЄМОЗВ’ЯЗОК ЕКОНОМІЧНОГО АНАЛІЗУ Й ОБЛІКОВО-ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

Abstract

The article is devoted to determining the relationship between economic analysis and accounting and information support of an enterprise's activities and justifying further directions of its development. The relevance of the research lies in the fact that the development of Information Technologies has led to the transformation of many processes, including in the methodology of economic science. It is necessary to assess the importance of traditional economic analysis for the company's activities against the background of expanding sources and types of information. The theoretical and methodological basis of the research is the fundamental provisions of Science in the field of Economic Analysis and accounting and information support, which are considered in the works of domestic and foreign scientists. The research was conducted using the methodological apparatus of modern science, in particular the dialectical theory of cognition, methods of deduction and induction. The monographic method was used to generalize the complex economic analysis. The stages and main functions of economic analysis are highlighted., among which accounting and information support of management, assessment of economic activity, Planning, Organization of production and management structures, control, etc. are highlighted. The role of planning in economic analysis is revealed. The concept of complex economic analysis is systematized and the model of its implementation at the enterprise is generalized. Information support for analysis based on data from primary accounting, financial and statistical reporting, and other sources is considered. It is noted that the source of information for economic analysis remains accounting data, but continuous Informatization has led to the fact that other sources have appeared. However, there is still a close relationship between accounting and analysis. In practical application, the results of Economic Analysis serve to provide information support for the activities of enterprises. The analysis serves as the basis for making informed management decisions and increases the efficiency of the enterprise as a whole.