ACCOUNTING AND ANALYTICAL MECHANISM OF ENTERPRISE MANAGEMENT

Abstract

The article considers the main conceptual positions that must be taken into account when forming an effective accounting and analytical management mechanism: the orientation of the accounting and analytical mechanism to solving the problems of strategic development of business structures; focus on subjects of interest, responsibility, power and ownership; it is possible to combine the interests of managers, analysts and accountants, provided that the requirements, tasks and goals of management are met. The main directions of the conceptual strategy for the development of the accounting and analytical mechanism, which includes:

- objects of accounting and analysis;

- conditionality of the reason for the need to allocate certain objects of accounting and analysis;

- tasks of accounting and analysis.