METHODOLOGY FOR ASSESSING THE EFFICIENCY OF THE ACCOUNTING SYSTEM OF THE ORGANIZATION
Author(s): Bessarab Konstantin Romanovich
Release: 2020-2 (33)
Keywords: organization, system, accounting system, financial accounting, accounting, evaluation of the effectiveness of the accounting system, accounting information
Annotation: The article examines the issues of practical application of methods for assessing the effectiveness of the accounting system, gives a definition of the accounting system of the company, its effectiveness. Various theoretical approaches to the definition of key concepts included in the accounting system of domestic organizations in the framework of RAS are considered. The article defines the place and role of the accounting system within the company’s information field. Various approaches to quantitative and qualitative assessment of an organization’s accounting system are considered. The effectiveness of the accounting system is evaluated on the example of the domestic organization Vector-it LLC. The accounting system of the organization fully provides all users of management information with reliable and timely data for planning, control and other business operations. The efficiency of the accounting system plays a special role not only in the internal processes, but also in the management of the company’s foreign economic activity. Considering the emerging trend of active participation of owners in the management of the company, the importance of information in the accounting system is constantly increasing. This can explain the relevance of the topic of this article.
Bibliography: Bessarab KO.RO. METHODOLOGY FOR ASSESSING THE EFFICIENCY OF THE ACCOUNTING SYSTEM OF THE ORGANIZATION // Economics and Management. – 2020. – № 2 (33). – С. 38-47. doi: 10.21777/2587-554X-2020-2-38-47