Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki (Mar 2015)

Accounting and information support of enterprise economic security strategy formation and implementation

  • O.І. Oliynychuk

Journal volume & issue
Vol. 1, no. 71
pp. 41 – 47

Abstract

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The article deals with accounting and information resources of enterprise economic security strategy development and realization. The aim of the article is to ground the role of accounting system in generating of information resources of enterprise economic security strategy with definition of accounting and information providing. The methodology of research was based on the dialectical method, complex system approach of processes studying, the analysis and synthesis methods, the induction and deduction methods and the modeling method. The results of the research describe the allocation of interrelated operating, tactical and strategic management subsystems in company management system. The relations between management and accounting subsystems were demonstrated. The model of formation and implementation of the enterprise economic security strategy was developed. The tasks of the accounting subsystems in the process of development and realization of the enterprise economic security strategy were defined. The accounting and information support of the enterprise economic security strategy generated by each of the accounting subsystems were identified. The ordinary of the research is reasoning of the tasks and definition of accounting subsystems information providing of each enterprise economic security strategy stage according to the developed model. The practical value of the research is the identified accounting and information support of the enterprise economic security strategy provides improvement of strategic planning information base of achievement of high level economic security.

Keywords