Інформаційний підхід до формування системи бухгалтерського обліку

Abstract

Розглянуто актуальні проблеми структури облікових систем, наведено результати дослідження властивостей та способів формального опису концептуалізації облікових систем. Зазначено перелік особливостей структури управління, схеми управлінських цілей і предметних технологій в економічній діяльності. Досліджено поняття «інформаційного» підходу до визначення бухгалтерського обліку. One of the important and unsolved problems today – is the lack of Ukraine conceptual framework of accounting systems. This scientific problem found in the writings of coverage of domestic scientists. In the special economic literature revealed only issues related to the nature, role and characteristics ofthe conceptual bases ofaccounting and reporting used in international practice. State accounting in market relations led to a corresponding change in the concept of accounting, its concepts and principles. At the same time accounting as a science under development, defining not only new concepts and accounting methods, but also theoretical principles of its construction. In modern systems research methodology There are four levels of knowledge: the philosophical foundations of systems research; general scientific methodological principles and form of research; specific scientific methodology of systems research in specific disciplines; Methods and techniques of systems research in specific subject areas. With the development of society within the control is complexity management processes, which in turn stimulates the development of information systems. The need for management occurs when members need to coordinate the actions of the labor collective, united to achieve local and global goals. There are many things about the process control system, which complicate management of complex systems: the incompleteness and uncertainty of the initial information; the absence or lack ofadequate model; variety of possible forms of governance. Thus, we can conclude that: properties of systems should be analyzed and described; property is understood as a way of self-organization system elements in decision-making; control system – is its function-oriented or for storage of the quality system, or the execution of some program that provides stability and functioning of the goal; system development cycle enveloping stages of research, analysis, design, commissioning, support.