СИСТЕМА ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ЯК СКЛАДОВА УПРАВЛІННЯ ПІДПРИЄМСТВОМ В УМОВАХ ДІДЖИТАЛІЗАЦІЇ СУСПІЛЬСТВА

Леся Кононенко; Олександр Гай; Оксана Юрченко

doi:10.30890/2567-5273.2022-22-02-014

Автор(и)

Леся Кононенко Херсонський державний аграрно-економічний університет http://orcid.org/0000-0001-5698-5003
Олександр Гай Центральноукраинский национальный технический университет http://orcid.org/0000-0002-5236-6931
Оксана Юрченко Центральноукраинский национальный технический университет http://orcid.org/0000-0003-4397-6698

DOI:

https://doi.org/10.30890/2567-5273.2022-22-02-014

Ключові слова:

облік, аналіз, аудит, загальний процес, єдина система, активність, адаптивність, кібернетична система

Анотація

У статті розглянуто наукові підходи щодо визначення категорії «обліково-аналітичного забезпечення». Доведена відсутність єдиної точки зору у науковців і практиків щодо цього понятійно-категоріального апарату, що уповільнює вирішення проблеми щодо більш по

Metrics

Metrics Loading ...

Посилання

Voinarenko, M. P., & Skorobohata L. V. (2015). Merezhevi instrumenty kapitalizatsii informatsiino intelektualnoho potentsialu ta innovatsii [Network tools for the capitalization of information, intellectual potential and innovations]. Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky - Bulletin of the Khmelnytskyi National University. Economic sciences, Vol.3, 3, 18-24 [in Ukrainian].

Koliadenko, S.V. (2016). Tsyfrova ekonomika: peredumovy ta etapy stanovlennia v Ukraini i u sviti [Digital economy: prerequisites and stages of formation in Ukraine and in the world]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky - Economy. Finances. Management: topical issues of science and practice, 6, 105-112 [in Ukrainian].

Oliadnichuk, N. V., & Pidlubna, O. D. (2020). Oblikovo-analitychne zabezpechennia ekonomichnoi diialnosti subiekta pidpryiemnytstva [Accounting and analytical support of the economic activity of the business entity]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia: Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo - Scientific Bulletin of the Uzhhorod National University. Series: International economic relations and world economy, 33(2), 16-21. Retrieved from http://nbuv.gov.ua/UJRN/Nvuumevcg_2020_33(2)__4 [in Ukrainian].

Baranovska, S. P. (2012). Oblikovo-analitychne zabezpechennia yak nevidiemna skladova upravlinnia pidpryiemstvom [Accounting and analytical support as an integral component of enterprise management]. Proceedings from Management and entrepreneurship in Ukraine: stages of formation and problems of development. (pp. 8-11). Lviv: Lvivska politekhnika [in Ukrainian].

Herasymovych, A. M. (2019). Novi instrumenty oblikovo-analitychnoho zabezpechennia upravlinnia suchasnym pidpryiemstvom [New tools for accounting and analytical management of a modern enterprise]. Investytsii: praktyka ta dosvid - Investments: practice and experience, 7, 13-16. Retrieved from http://nbuv.gov.ua/UJRN/ipd_2019_7_4 [in Ukrainian].

Hohol, T. A. (2015). Oblikovo-analitychne zabezpechennia upravlinnia pidpryiemstv maloho biznesu Ukrainy [Accounting and analytical support for the management of small business enterprises of Ukraine]. Extended abstract of Doctor’s thesis. Kyiv [in Ukrainian].

Hohol, T. A. (2014). Oblikovo-analitychne zabezpechennia upravlinnia pidpryiemstv maloho biznesu [Accounting and analytical support for the management of small business enterprises]. Chernihiv: Vydavets

Lozovyi V.M. [in Ukrainian].

Hurenko, T. O., Derevianko, S. I., & Lypova, A. S. (2013). Teoretychni osnovy formuvannia oblikovo-analitychnoho zabezpechennia upravlinnia [Theoretical foundations of the formation of accounting and analytical support for management]. Ekonomichni nauky. Ceriia «Oblik i finansy» - Economic sciences. "Accounting and Finance" series, Vol. 10, part 3, 204-210 [in Ukrainian].

Chyzh, V. I., & Havrylenko, V. O. (2022). Oblikovo-analitychne zabezpechennia upravlinnia pidpryiemstvom v umovakh tsyfrovoi ekonomiky [Accounting and analytical support for enterprise management in the conditions of the digital economy]. Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky - Bulletin of the Khmelnytskyi National University. Economic sciences, 1, 88-93. Retrieved from http://nbuv.gov.ua/UJRN/Vchnu_ekon_2022_1_17 [in Ukrainian].

Maliarets, L. M. (2018). Rozvytok oblikovo-analitychnoho zabezpechennia upravlinnia pidpryiemstvom v umovakh tsyfrovoi transformatsii ekonomiky [Development of accounting and analytical support for enterprise management in conditions of digital transformation of the economy]. Efektyvna ekonomika - Efficient economy, 6. Retrieved from http://nbuv.gov.ua/UJRN/efek_2018_6_12 [in Ukrainian].

Dolbnieva, D. V., & Spodaryk, T. I. Stan ta perspektyvy vykorystannia kompiuternykh tekhnolohii v oblikovo-analitychnii roboti vitchyznianykh pidpryiemstv [The state and prospects of the use of computer technologies in the accounting and analytical work of domestic enterprises]. Oblik i finansy - Accounting and finance, 3, 22-29. Retrieved from http://nbuv.gov.ua/UJRN/Oif_apk_2020_3_5 [in Ukrainian].

Osadcha, O. O., & Pavelko, O. V. (2021). Rozvytok oblikovo-analitychnoi systemy v umovakh tsyfrovizatsii ekonomiky Ukrainy [Development of the accounting and analytical system in the conditions of digitization of the economy of Ukraine]. Visnyk Natsionalnoho universytetu vodnoho hospodarstva ta pryrodokorystuvannia. Ekonomichni nauky - Bulletin of the National University of Water Management and Nature Management. Economic sciences, 2, 162-174. Retrieved from http://nbuv.gov.ua/UJRN/Vnuvgp_ekon_2021_2_17 [in Ukrainian].

Osadcha, O. O. (2016). Metodyka kilkisnoho otsiniuvannia yakosti oblikovo-analitychnoi informatsii [Methods of quantitative assessment of the quality of accounting and analytical information]. Ekonomichnyi analiz - Economic analysis, Vol. 24, 2, 155-161. Retrieved from http://nbuv.gov.ua/UJRN/ecan_2016_24(2)__23 [in Ukrainian].

Nahirska, K.Ie. (2015). Oblikovo-analitychne zabezpechennia vyboru stratehii pidpryiemstva: systematyzatsiia naukovykh pohliadiv [Accounting and analytical support for enterprise strategy selection: systematization of scientific views]. Ekonomichni nauky. Ceriia: «Oblik i finansy» - Economic sciences. Series: "Accounting and Finance", 12, 206-215 [in Ukrainian].

Krasnikova, N.H. (2020) Shliakhy vdoskonalennia oblikovo-analitychnoho zabezpechennia diialnosti komunalnykh nekomertsiinykh pidpryiemstv okhorony zdorovia [Ways of improving the accounting and analytical support of the activities of communal non-commercial health care enterprises]. Biznes Inform - Business Inform, 9, 212-218 [in Ukrainian].

Kononenko, L. V., & Nikolaieva, S. P. (2022). Transformatsiia systemy oblikovo-analitychnoho zabezpechennia yak skladovoi upravlinnia pidpryiemstvom v umovakh staloho rozvytku ta didzhytalizatsii suspilstva [Transformation of the accounting and analytical support system as a component of enterprise management in conditions of sustainable development and digitalization of society]. Ekonomichnyi prostir - economic space, 177, 69-75. Retrieved from https://doi.org/10.32782/2224-6282/177-12 [in Ukrainian].

Farion, A. I. (2014). Kompiuterna model realizatsii perspektyv rozvytku bukhhalterskoho obliku na osnovi kibernetychnoho pidkhodu v SZDU [A computer model of the implementation of prospects for the development of accounting based on a cybernetic approach at SZDU]. Nauka y ekonomika - Science and Economics, 3, 75-81. Retrieved from http://nbuv.gov.ua/UJRN/Nie_2014_3_12 [in Ukrainian].

Kononenko, L.V., & Gai, O.M. (2022). Innovative technologies and enterprise management information system: problems and prospects. Modern engineering and innovative technologies. International periodic scientific journal. Issue 19. Part 2, 29-33. Retrieved from https://www.moderntechno.de/index.php/meit/issue/view/meit19-02/meit19-02

Lehenchuk, S.F., Horodyskyi, M.P., & Maistrenko N.M. (2021). Zakhyst bukhhalterskykh danykh v umovakh vykorystannia Internetu rechei: problemy i perspektyvy didzhytalizatsii obliku [Protection of accounting data in the conditions of using the Internet of Things: problems and prospects of digitization of accounting]. Oblik i finansy - Accounting and finance, 1, 12-19. Retrieved from http://nbuv.gov.ua/UJRN/Oif_apk_2021_1_4 [in Ukrainian].

Kononenko, L.V., Yurchenko, O.V. & Gai O.M. (2021). Teoriia bukhhalterskoho obliku v umovakh stanovlennia hlobalnoi ekonomiky ta informatyzatsii suspilstva [Theory of accounting in the conditions of the formation of the global economy and informatization of society]. Ekonomichnyi prostir - Economic space, 170, 83-87. Retrieved from http://prostir.pdaba.dp.ua/index.php/journal/article/view/911 [in Ukrainian].