SCIENTIFIC METHODOLOGICAL FUNDAMENTALS OF ACCOUNTING AND CONTROL OF FINISHED PRODUCTS VALUE OF INDUSTRIAL ENTERPRISES

Abstract

Accounting is the most organized part of infoware of management decisions. It is the only supplier of documented and systematically secured economic information about the actual availability and use of the Organization's assets and resources, on business processes and performance, debts, settlements and claims. However, the direct use of accounting data for managerial purposes makes certain difficulties. Accounting data cannot satisfy the need of the executives in on-line data. The solution of these problems has resulted in relative isolation and division of accounting into financial and managerial ones.