LOGISTIC PRINCIPLES OF FORMATION OF ACCOUNTING INFORMATION SPACE FOR PROVISION OF STRATEGIC MANAGEMENT OF THE ENTERPRISE
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.
2. Bruhans'kyj, R.F. (2014). Accounting and analysis in a system of strategic management of agrarian enterprises [Oblik i analiz u systemi strategichnogo menedzhmentu agrarnogo pidpryjemnyctva], TNEU, Ternopil', 384 s. [in Ukrainian].
3. Efremova, L.Y. (2012). Information reflection of strategic management of industrial enterprise [Informatsyonnoe obespechenie stratehicheskoho upravleniia promushlennum predpriiatiem]. URL : http://www.science-bsea.bgita.ru/2012/ekonom_2012_17/efremova_inform.htm [in Russian].
4. Iershova, N.Yu. (2018). Actual problems of implantation of strategic management accounting on national enterprises [Aktualni problemy vprovadzhennia stratehichnoho upravlinskoho obliku na vitchyznianykh pidpryiemstvakh]. URL : https://conf.ztu.edu.ua/wp-content/uploads/2018/01/50.pdf [in Ukrainian].
5. Kryshtopa, I.I. (2016). The construction of strategic accounting of consolidated business [Pobudova strategichnogo obliku ob’jednanogo biznesu: dis. … doct. econ. nauk], Kyiv, 578. s. [in Ukrainian].
6. Kuz, V.I. (2016). Information system construction in the context of strategic management functions realization [Pobudova informatsiinoi systemy v konteksti realizatsii funktsii stratehichnoho upravlinnia], Visnyk Odeskoho natsionalnoho universytetu im. I.I. Mechnikova. Seriia : Ekonomika, T. 21, Vyp. 5, s. 191-195 [in Ukrainian].
7. Lehenchuk, S.F., Yurkivska, L.I. (2011). Analysis of the dissertations, dedicated to the problems of strategic accounting [Analiz dysertatsiinykh doslidzhen z problem stratehichnoho obliku], Visnyk ZhDTU. Ekonomichni nauky, № 3 (57), s. 82-85 [in Ukrainian]. DOI: https://doi.org/10.26642/jen-2011-3(57)-82-85
8. Safonova, M.F. (2015). Tax costs and their control in the system of accounting and tax information space [Nalohovue zatratu i kontrol za ih sostoianiem v sisteme uchetno-nalohovoho informatsyonnoho prostranstva], Uchet. Analyz. Audyt, № 6, s. 45-57 [in Russian].
9. Sydorova, M.Y., Huliaeva, A.A. (2016). Management accounting as an element of a single information space of an enterprise [Upravlencheskyi uchet kak element edynoho informatsyonnoho prostranstva orhanyzatsyy], Uchet. Analyz. Audyt, № 5, s. 50-65 [in Russian].
10. Tytenko, L.V. (2017). Logistic principles of accounting and analytical provisions of strategic management of an enterprise [Lohistychni pryntsypy formuvannia oblikovo-analitychnoho zabezpechennia stratehichnoho upravlinnia pidpryiemstvom], Ekonomika i suspilstvo, Vyp. № 13, s. 1408-1418 [in Ukrainian].
11. Choi F.D.S. (2011). International accounting (issue 7). Prentice Hall.
12. Saudagaran Sh.M. (2009). International Accounting: a user perspective. CCH.