БУХГАЛТЕРСЬКИЙ ІНЖИНІРИНГ В ОБЛІКОВО-АНАЛІТИЧНОМУ ЗАБЕЗПЕЧЕННІ УПРАВЛІННЯ ЕКОНОМІЧНОЮ АКТИВНІСТЮ ПІДПРИЄМСТВ ТОРГІВЛІ

Abstract

Accounting, as a model of system of analysis of economic activity uses new technologies of formation and processing of information for its grouping in reporting, analysis of indicators of activity and decision-making. Accounting engineering technology is effective for optimizing business processes of enterprises. The purpose of article is to substantiate feasibility of implementing technology of accounting engineering as an element of accounting policy in system of accounting and analytical management of economic activity of a commercial enterprise. The article analyzes the interpretation of concept of «accounting engineering» and provides a definition of this concept as an accounting technology and an element of accounting policy. A number of measures that should be implemented to ensure the modeling of accounting system using engineering technology are identified. The tools and mechanism of accounting engineering are presented and content of separate components is revealed. Accounting engineering, by consolidating and adjusting property of enterprise to fair value, allows you to determine indicators of economic activity by following types: financial, personnel, market, production, management, investment, innovation. The technology of accounting engineering in system of accounting and analytical support of economic activity is substantiated and influence of such technology on management of property objects in future is characterized. The accounting architecture of accounting and analytical support system is based on accounting policy, working plan of mega accounts, accounting nomenclatures and register of business transactions, mechanism of constructing derivative balance sheets, grouping derivative balance sheet items into the system of economic activity indicators, evaluation and monitoring of economic activity indicators. The use of the concept of accounting engineering tools is aimed at implementation and effective operation of integrated management and financial accounting systems and management of economic activity of enterprise. Keywords: accounting engineering, management of economic activity, accounting and analytical support accounting policy.