Technology of accounting analysis

Svitlana Viktorivna Kalabukhova


The attention is focused on the possibility of understanding the information of economic entities with the help of accounting and financial reporting. The author determines basic accounting information as a universal language of business, which is the only one that interprets results of the economic activity of economic agents by means of cost measurement. It has been grounded the necessity of the integration of accounting and analyzing the results of business operations in a single information system accounting management, which provides all levels of quality information management through feedback. It has been established that in the current economic system of economic entities, along with the problems of improving the means of collection, storaging and transferring the information through technology computerization of accounting and analysis it is necessary to develop technologies for giving the value of information about the activities of the economic entity to meet the target query of stakeholders. The purpose of the study is the development of the hypothesis that the lifetime of accounting process in a computerized data processing is a platform for the implementation of the technology as a tool for the creation of value chain of information and knowledge about the activities of the entity. The concept of "technology accounting analysis" in the context of the transformation method of conversion of reliable and transparent accounting information into the valuable analytical information to the user in order to inform about the management decisions. The author proposes this understanding of the concept of the integration of accounting principles that establishes uniform criteria for determination of the limits of quantitative and qualitative characteristics of accounting and analytical information for all entities in a global environment. It has been schematically presented the conceptual model of accounting technology as a of accounting technology "data - information - knowledge. " It has been concluded that the social division of labor accounting analysis has gradually become a separate technology of accounting and analytical support management entities. 


economic activity; value measurement; accounting; financial reporting; useful information; decision-making

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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