ORGANIZATION OF ACCOUNTING ACTIVITIES AS PROCESS TYEIR INFORMATION PROVISION MANAGEMENT

Abstract

The article is devoted to the organization of accounting of economic activity of domestic entities. The purpose of the study is to identify and justify the conceptual foundations of the organization of an integrated system of economic accounting of legal entities. Practical approaches studied accounting, disclose the principles of harmonization and unification of accounting data on methodological, technological and managerial levels of accounting and analytical support of the results of financial and economic activity. 
The methodical stage of accounting deals with the choice of certain means and techniques used for documentation, inventory, synthetic and analytical accounts, double-entry method, assets and liability valuation, calculation, balance sheet and reporting. On this stage there comes the choice of the specific use of accounting method elements, in particular: the entity conducts the complex of measures which provide the organization of primary documentation; determination of terms and procedure of inventory; choice of assets and liabilities evaluation method of an enterprise; determination of expense elements and of prime cost calculation method; choice of working chart of accounts; determination of forms of internal reporting and the order of their completing.
The technical stage of accounting organization deals with the method of accounting data processing; developing of the list and forms of accounting registers (it to a greater extend depends on an enterprise’s choice of the complete or simplified accounting system); fixing the order of recording in registers and data posting to reporting documents.
The organizational stage depends on the organizational structure and provides the following: establishment of the most effective accounting system (centralized, decentralized or mixed accounting); determination of optimal staff; establishment of labour and time regulations necessary to perform work and determination of optimum quantity of accountants; personnel recruitment and their training; rational organization of accountants’ workplaces; motivation of employees (labour compensation, fringe benefits); organization of accounting documents archive and others.
Based approaches harmonization of methods of accounting subsystems. Grounded additions to the structure of the subject's accounting policy with regard to administration of the stages of preparation of the financial statements. The proposals will allow while optimizing volume credentials extend the range of their information in accordance with the target request to the manager.