ANALYSIS OF MANAGEMENT AND ACCOUNTING INFORMATION SYSTEMS OF ENTERPRISES

Abstract

A comparative analysis of accounting information systems and management information systems of enterprises was conducted. Their essence, components and structure are considered. The range of each system is established. The functions of the accounting information system are distinguished: data acquisition and storage, transformation of data into useful information, establishment of control. The notions of subsystems of accounting information system are systematized: the division into financial and management accounting, or a set of cost cycles, income, production, human resources and financing. The tools that affect information systems during its implementation at the enterprise (quantitative methods, behavioral analysis, quality management technology, re-engineering) are identified. Structured subsystems of information management system in accordance with its functionality: marketing, finance, human resources and production, indicate the flow of input and output information. Ways to improve the efficiency and effectiveness of the company's activities by using information systems are presented. The common features of management and accounting information systems (main components, subsystems, goals) and differences between them (directions of information flows, circle of users, data composition) are systematized. Links between management and accounting systems are shown graphically. The types of relations between them – inclusion of one into the other, partial intersection and transformation of one into the other – are investigated). The existence of two approaches is proved. The general approach, where the management information system includes the entire enterprise together with other information systems, including the accounting information system. According to the opposite approach, the management system is subordinate to the accounting information system. The type of connection is determined by the goals of information system implementation and the scale of the enterprise. It has been proven that the best connection between information systems is a partial overlap of one system with another.