ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ ФОРМУВАННЯ СТРАТЕГІЇ ПІДПРИЄМСТВА: СУЧАСНИЙ СТАН, ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ

Abstract

The article is aimed at studying the current status of information support for the formation of enterprise strategy, identifying problematic issues and substantiating the directions of its development. It is noted that the process of strategy formation today takes place in conditions when management is carried out through a flexible operational response to significant problems that arise quickly and have virtually no waiting and adaptation periods. This requires appropriate information support, the basis of which is an accounting information system. It is proved that the modern model of the accounting information system sufficiently met the needs of previous socio-economic formations. Thus, at one time, the emergence and spread of double-entry bookkeeping and accounting accounts made it possible to provide quite broad opportunities for reflecting economic processes at that time. This made it possible to provide information to users (including in the formation of the company's strategy). It was the availability of high-quality and timely information that allowed business entities to formulate and implement effective strategies. This has led to economic growth of both individual business entities and the economy as a whole. Throughout its existence, the accounting information system has, on the one hand, adapted to changes in socio-economic formations, and on the other hand, contributed to their development. At the present stage, the accounting information system requires fundamental and rapid transformations. This leads to the destruction of its self-regulation and necessitates its transformation to a qualitatively new level. The need to transform the accounting information system is due to the fact that today a number of important facts of the company's business life are not reflected in the accounting system, the range of accounting tasks is expanding and the development of management orientation of accounting is taking place, in particular in the formation of the company's strategy. The value of the information generated in the accounting system is measured by its ability to optimize the process of achieving the practical goals of users of accounting information. The prospect of further scientific research on the outlined problem is to substantiate the directions of development of information support for the formation of enterprise strategy in the context of Society 5.0.