Open AccessIMPROVEMENT OF THE EFFICIENCY OF SYSTEMS OF ACCOUNTING AND ANALYTICAL SUPPORT OF INVESTMENT ACTIVITIES OF ORGANIZATIONS
Author(s) -
Nadezhda G. Morozova,
Elena L. Gulkova
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2019-7-4-6-10
Subject(s) - accounting information system , management accounting , accounting , project accounting , cost accounting , throughput accounting , accounting standard , financial accounting , constraints accounting , business , national accounts , investment (military) , fund accounting , accounting management , positive accounting , point (geometry) , political science , geometry , mathematics , politics , law
The article discusses the practical aspects of the development of accounting, management and tax accounting systems from the point of view of improving the accounting and analytical support for the investment activities of Russian organizations, the reliability and information content of the generated reports, and the effectiveness of performance evaluations. The problems and possibilities of convergence of Russian accounting standards and international standards of financial reporting, accounting, management and tax accounting are identified, and areas of reorganization of the accounting and analytical support system from the point of view of efficiency of use in investment activities are highlighted. The conclusions are formulated that due to serious financial and structural changes in the organization as part of investment activities, the need to develop a system of accounting and analytical support, development of accounting policies for integrated accounting and the creation of an integrated accounting system that aggregates data from different accounting subsystems of the organization will allow complete and balanced information in conjunction with future results in a concise and concise manner. The prospect of developing accounting and analytical support in the form of integrated accounting will be an information platform that combines several areas of economic science, namely, accounting, analysis, planning, diagnosis and control to achieve the prospective development of economic activities of organizations in the Russian Federation.