BUILDING THE CONCEPT OF THE CONTROLORIENTED ACCOUNTING SYSTEM

Despite the growing importance of building an internal control system to ensure the goals of economic entities, most of them develop an internal control system separately from the accounting system. At the same time, the modern computer accounting software allows to significantly expand the control functions of accounting by introducing internal control procedures directly into the accounting process and ensure control of every business operation item. The goal of the study is to theoretically substantiate the model of a control-oriented accounting system. The scientific novelty of the study is to systematize the existing problems in the formation of a control-oriented accounting system and justify the concept of a controloriented accounting system of the organization – in particular, justify its essence, principles, objectives and methodological tools that will allow to minimize the costs of its introduction.