Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia

Abstract

JEL Classification Codes: M10, M40, M41, M42 1. Introduction For effective development of entrepreneurship in Russia, it is vital to have a system of and analytical support, adequate to the existing market relations and allowing making rational management decisions. Abroad there has appeared a business area related to the collection, processing and analysis of financial information which is called and associated with auditing. Within this system the and analytical management support (hereinafter AAMS) is organized. Current AAMS does not provide the appropriate quality and reliability, is not able to use the advanced techniques of modern to the full extent and requires further improvement. In Russia AAMS is organized on the basis of methodology and techniques of the whole complex of economic disciplines, including accounting, analysis, audit, planning etc. Changing economic environment of business entities, the expansion of relations with the subjects of the global market, the appearance of new entities for accounting, analysis and audit, new business activities and the legal framework changes necessitated the search for new methodological approaches and techniques within the and analytical systems of business entities in order to create relevant information . The need to address the issues of the AAMS methodology for the economic entities in the context of harmonization of the global economy determined the relevance of the chosen topic. In the study, two fundamental problems of methodology of AAMS developments for organizations have been identified and are related to: 1) the absence of the integrated terminology database; 2) the need to classify the fundamental principles of organizing AAMS for organizations. In this regard, we have developed recommendations for the development of terminology in order to ensure its integrity, offered a system of principles of introducing the AAMS within organizations and compiled the original classification. 2. Theoretical, Informational and Empirical, and Methodological Grounds of the Research Theoretical and methodological basis of the research consists of the works of local and foreign researches and leading experts on the methodology of organizing the and analytical systems and the AAMS as well as techniques of accounting, analysis and audit. On the basis of systematic approach, the article has developed and justified the scientific and methodological provisions aimed at improving the theory and practice of formation and use of the AAMS within business entities in order to increase efficiency of decision making. The basis of the research consists of the theory (static, dynamic, organic, evolutionary and adaptive), the strategic concept of accounting, analysis and audit. The study of methodological issues of organizing the AAMS relies on a wide range of views expressed by both Russian and foreign researchers and experts in the field of management, economic sciences and (Giannarakis, 2016; Miholaet et al., 2016; Nechaev and Antipina, 2016; Salimova and Makolov, 2016; Liapis et al., 2013). The analysis of sources shows that the methodology of the AAMS for organizations has not been described thoroughly enough. There is no unanimity in terms of interpretation of such concepts as accounting and analytical system, accounting and analytical support for management of the organization, as well as no common approach to the principles of their organizations. Basic approaches to defining of the conceptual apparatus in the AAMS are presented in Table 1. The view of the and analytical systems as a certain integrity, allowing to carry out management of economic processes, as reflected in studies by Kuznetsova Y.V. and Katerinin S.P., involves the use of a structured plan of financial accounts, definition of economic management facilities and the use of techniques as well as building up the results. …