ACCOUNTING THE BASIS OF THE ENTERPRISE MANAGEMENT INFORMATION SYSTEM

The scientific article substantiates the significance of accounting in the enterprise management information system as a special management function. A model of the interaction of two interconnected subsystems — the subject of management and the object of management — has been developed. The qualitative characteristics of accounting information provided by national accounting standards are analyzed and given. The relationship between the accounting system and the enterprise management system has been recreated. It was determined that in modern business conditions, the role of accounting as an information system is not only in recording information about events that took place in past reporting periods, but primarily in facilitating and helping the enterprise management system to determine current and strategic goals of activity and to model strategic management decisions.