Improvement of the process of material support through integration of accounting with other managerial functions

. Accounting and its organic connection with other functions of management (planning, control, economic analysis, regulation, stimulation) and generalization of the process of production and distribution of material goods are becoming an important lever of the enterprise’s activity, so its integration with other managerial functions is quite logical. The article presents ways to improve the organization of the material support process which help to strengthen the relationship of accounting with other managerial functions. Purpose and Methods. The purpose of the article is to develop directions for improving the organization of the material support process for the integration of accounting with other managerial functions. In order to achieve this goal, an author’s vision of an algorithm for solving the basic tasks of the material support service in the economic sector is proposed. The study is based on methods of analysis, generalization and grouping. Graphic representation method was applied in defining specific tasks in the economic sector of material support service. Results. A fragment of the organizational structure, which integrates operational-production and information functions of managing the processes of material support, is proposed. In this organizational structure the material support department consists of the sectors of procurement, storage and movement and the economic sector. In order to solve the basic tasks of the material support service in the economic sector, the following has been developed and presented: a scheme for organizing the process of establishing the standards of material resources; a scheme for organizing the process of planning the material resources need; the scheme of the order of current accounting of the receipt of material resources, their movement and issuance to units and the inventory detection; the scheme of organization of supervision, inventories and systematic control over the process of material support; a scheme of order of development of measures for more rational use of material resources. Discussion. A prospect for further research is the development of proposals for improving the organization of processes and material support systems for enterprises of certain sectors of the national economy.