Abstract
The questions of the information resources organization and formation mechanism of an enterprise through financial and managerial reporting data and accounting data prism are highlighted. The sequence formation elements and enterprise information resources use are considered. The formation of the enterprises information resource, based on managerial accounting, is studied, which is a priority aspect of modern decision-making support, as well as other components of business tools - financial management and audit. Information resource management has certain functions that are general and inherent in all business systems. The nature of the prepared reports and information filling of the financial statements are subordinated to general objectives. That is, it contains a range of financial information that should be publicly available and useful to a wide range of users and decision-making, and not specifically devised to the needs of a particular group or set of decision-making. Managerial reports are specialized reports that are designed either for a solution of a specific decision or for a specific manager. The directions of the information resource management development on the basis of information technology use and information technology impact on the accounting development are disclosed.
Highlights
An information resource of an enterprise is an accounting-based system that is implemented and provides managerial decision-making functions
In the system of internal management there is always the possibility of deepening analytical work through the use of managerial accounting data and reporting, that is, the possibility of conducting a comprehensive economic analysis and evaluation of the effectiveness of economic activity. This opportunity appears through the development of data processing technologies, the emergence of new organizational and methodological approaches towards the use of the enterprise information resource
Theoretical aspects of information systems were investigated on the general trends of the accounting development, the method of generalization was used to formulate the conclusions of the study
Summary
An information resource of an enterprise is an accounting-based system that is implemented and provides managerial decision-making functions. 16]: – defining the role and place of accounting in the enterprise management system; – classifying task complexes types, as well as tasks of information system of accounting, control and analysis; – identifying hierarchical levels that are solved in the accounting information system, as well as clarifying the nature of system-forming relations between them, elements, complexes of tasks and objectives; – establishing conditions and limits of the accounting information system validity; – control and analysis; – building a conceptual model of automated processing of accounting information; – creating an accountant’s information language that will allow a user to work in a dialog mode; – comprehensive consideration of theoretical and methodological bases of accounting; – systematic solution of accounting, control and analysis problems; – the use of tools for accounting, control and analytical processes modelling; – organizing an automated research system; forecasting of economic and financial activity of an enterprise; – development of modern ways of communication in a dialog mode with the information system of accounting, control and analysis; – creating automated decision-making system on the basis of integrated approach. Aim of the research is to determine managerial accounting as an element of information resources management of the enterprise, to compare the criteria of information content of the regulated (financial) and management reporting for the formation of the information resource of an enterprise
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