ACCOUNTING POLICY AS THE BASIS OF ACCOUNTING AND ANALYTICAL SECURITY OF ENTERPRISE MANAGEMENT

Introduction. Accounting policy is an important component of management, which determines the rules and methods of accounting at the enterprise. The effectiveness of the accounting policy affects the transparency of financial reporting, the effectiveness of management decisions, and the financial and economic condition of the enterprise. Purpose. The purpose of the article is to study the role and significance of accounting policy as the basis of accounting and analytical support for enterprise management. The article is aimed at identifying the tasks and factors of accounting policy formation, its impact on the accounting and analytical support of the management system and the analysis of the practice of applying accounting policy elements in the conditions of the modern economy. Materials and methods. The research was carried out on the provisions of regulatory legal acts on accounting policy, organization of accounting and reporting, and the works of domestic scientists and practitioners who research the issues of accounting policy and information support for management decisions. During the writing of the article, general and special scientific research methods were used. In particular, to study the legislative and regulatory documents that regulate accounting and financial reporting, their analysis was carried out. The use of modeling methods of various accounting policy scenarios helped to assess its impact on the financial results and tax burden of the enterprise. The survey of accountants made it possible to obtain information about the practical application of accounting policies in order to identify problems and ways to solve them. The results. The accounting policy is the basis for the formation of the information base necessary for making management decisions, planning and controlling the company's activities. By solving organizational and methodological tasks, the accounting policy affects the quality of financial information, ensuring its transparency and comparability. The conducted analysis of factors that influence the choice of accounting policy elements (organizational and technological features, regulatory and legal requirements, scale of enterprise activity, enterprise development strategy) indicates the need for individualization of approaches to the development of accounting policy. Special attention is paid to the analysis of the impact of the accounting policy on the formation of information in the enterprise's accounting information system and on management processes at the enterprise. Discussion. Accounting policy plays a decisive role in providing information to the enterprise management system, therefore its further development is directly related to the digitalization of information support and the use of artificial intelligence to optimize the selection of accounting policy elements.