SYSTEM PERFORMANCE INDICATORS ACTIVITY OF DOMESTIC SUBJECTS

Abstract

The goal of the article is to study existing approaches to identifying a scientific category "quality of accounting and analytical information" as an object of accounting, reporting, control and management;  the determination of evaluation of accounting and analytical information in modern economic transformations.

To ensure credibility and transparency of data (an information base for making operational and strategic management decisions) it was proved that for accounting and analytical support as an information resource should be defined: indicators of evaluation balance sheet value; alternative forms of documentation and workflow; recognition criteria of economic benefits, received from functioning of enterprises. In view of international accounting practices it was uncovered the assessment of accounting and analytical support as the system of quantitative (cost, natural) and quality indicators. In the basis of quality indicators it was studied its properties such as: the representation of information, content-richness, adequacy of information, availability of information, actuality of information, timeliness of information, adequacy of information, probability of information, capability of information. It was proposed to define the initial value of accounting and analytical software as intangible assets according to National Accounting Standard 8 "Intangible Assets" as an option the calculation of its book value. Based on indicators of the annual financial statements of industrial enterprises of Rivne region it was presented the  calculation of estimation of components of accounting and analytical information quality. According to the research it was proposed the organizational and methodological activities of management system to ensure the integrity of accounting and analytical information.