LOGISTIC PRINCIPLES OF FORMATION OF ACCOUNTING INFORMATION SPACE FOR PROVISION OF STRATEGIC MANAGEMENT OF THE ENTERPRISE

Abstract

The article is devoted to topical issues of formation of accounting and analytical support of the enterprise, which will streamline the process of obtaining, processing, accumulating, transmitting information to comprehensively support the decision-making process. The study analyzes the main approaches to enterprise management and proposes to use logistic principles to build accounting and analytical support, which will create a single information space of accounting and analytical support, which requires reorganization of information flows. The necessity of application of the concept of accounting strategic information space as a component of the system of accounting scientific knowledge is substantiated. The subject of the research is the system of information support of strategic management. The purpose of the article is to substantiate the concept of accounting strategic information space, selection and description of its main components based on the use of the provisions of communication theory. The methodological basis of the study was chosen communication theory and the concept of information space. The scientific results obtained in the article can be used to improve the theoretical foundations of accounting, as well as to improve the practice of forming information support system of strategic management in enterprises. Researchers' views on the need to allocate accounting strategic information space are analyzed. The place of accounting strategic information space in the accounting system in the context of understanding accounting as an information and communication system is determined. It is proposed to define the accounting strategic information space as a set of different types of accounting information of strategic direction, sources of its origin, places of its processing, storage and transmission, which concerns both the accounting and information system of a separate business unit and individual elements of such system. Three main elements (accounting strategic information resources; means of accounting strategic information infrastructure; means of accounting strategic information interaction) are singled out and substantiated as a part of the accounting strategic information space. The reasons for the emergence of distinctive features of the accounting strategic information space as an accounting theoretical construct are determined.