PRINCIPLES AND METHODS OF CREATING AN INTEGRATED ACCOUNTING SYSTEM

The theoretical and methodological positions are substantiated in the article, substantiation of the principles and methods of creating a single accounting system in the service functionality of making quality management decisions with its help. It is specified that the integrated system of accounting assumes the account of all needs of various users and optimization of a single component to which information processing is subordinated. At the same time, each user should be able to obtain specific information necessary for making informed decisions. Such users are: shareholders, enterprise managers, tax authorities, state statistical agencies and the like.