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Известия
Izvestiya of Altai State
University Journal
The News of Altai State University

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2-2(82)2014
  ECONOMICS

T.A. Rudakova

Accounting Information in the System of Management

The need of the modern economy in the information support is explained by the introduction of human civilization into a new stage of development where information is the main product of economic exchange. For several centuries accounting has been used by the participants of economic space to exchange information. It is accounting that assumes the function of gathering, systematizing and generalizing the information about the results of financial- economic activity of a separate entity, interested in accounting. The information presented in the financial statements is primarily a result of the accounting process, the generalization of which continues at the final stage to be presented as a table or a text material. A collection of information related to the functioning of the economy and its management in the scientific literature is considered as the economic information. The article substantiates the need to select accounting and reporting information from economic information as it presents data related to the operation of a separate organization relevant to management decisions.

DOI 10.14258/izvasu(2014)2.2-62

Key words: economic information, business processes, management decisions, recording and reporting information, financial statements

Full text at PDF, 258Kb. Language: Russian.

RUDAKOVA T.A.
Altai State University (Barnaul, Russia)
E-mail: rta_62@mail.ru

 

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