ІНФОРМАЦІЙНЕ ПОЛЕ ПІДПРИЄМСТВА ЯК ОСНОВА ФОРМУВАННЯ НОВОЇ СИСТЕМИ ОБЛІКУ

Abstract

The value of the accounting system for enterprise management cannot be overestimated because accounting information is at the base of the pyramid of knowledge about the business of enterprises and the economy of the state in a broad sense, but at the same time the question arises, is the volume of such information sufficient to control economic processes? Unfortunately, the current level of economic management, from microenterprises to macroeconomics, is far from ideal. Historically, enterprises use, in most cases, standard «accounting» information, which is methodologically limited to the generation of exclusively financial activities in the enterprise as a whole, at a time when the management requires for control actual operational information about the performance of work in individual structural divisions, as well as achieving a strategic goal. The lack of operational (managerial) accounting in structural divisions and strategic accounting for enterprise development at most enterprises leads to a low level of management of the economy of enterprises, since without information, managers do not perform the control function, and decisions are made chaotically based on experience and intuition. The information field can be imagined as a symbol of an open space where the facts of economic activity take place in their temporal and spatial dimensions. The field includes many different things, phenomena and processes between which there are relationships, interconnections and constant changes that are a consequence of the company's activities. Attempts to create new accounting subsystems often do not achieve their goal, because the general theory of accounting does not consider them, there are no methodological materials for implementation, and most importantly, accounting scientists, with the exception of individual authors, do not offer new ideas for the development of a new accounting system. The purpose of the article is aimed at revealing the cause of the unsatisfactory state with the development of a new accounting system for management, as a result of which the authors came to the conclusion that without the introduction of such a basic concept as the information field of the enterprise into the accounting science, the accounting system cannot develop.