DEVELOPMENT OF SOCIO-ECONOMIC SYSTEMS: FACTOR PREREQUISITES OF ORGANIZATION OF ACCOUNTING AND ANALYSIS

The article studies the development of socio-economic systems as an object of accounting and analysis. The factors determining the main trends of their transformational transformations are revealed. It is pointed out that at different stages of the transformation of socio-economic systems, it is necessary to understand the sequence of their development, leading to positive changes in the country due to the desire to form such a device that would best satisfy both the economic and social needs of society. It has been substantiated that a socio-economic system is a set of interrelated social and economic elements that form a sustainable integrity, any economic or social action in which always entails consequences associated with them. At the same time, the goals of the economic component provide for the provision of high economic efficiency of activities and, as a consequence, the activation of the development of the system, and social factors are the instrument for achieving such goals. The task of the social component is to increase the well-being of the population and improve the quality of its life, manifested in the possibility of using various social benefits. At the same time, economic processes as an object of accounting and analysis are a means of implementing these tasks. It has been proven that any socio-economic system is always characterized by a combination of two interrelated processes: functioning and development. These two components determine the substantive core of economic relations and are the object of accounting and analysis. The main disadvantages in the process of studying the transformational processes of the development of socio-economic systems: all things and phenomena are considered separately, as those that are in a state of rest or immutability; development is explained by a simple process of quantitative growth; the presence of internal contradictions within the socio-economic system is denied; the only source of development is the collision of external, i. e. exogenous factors. The transformation process should be understood as one of the temporary states of development of the socio-economic system. The latter is simultaneously a transitional stage, changes the gradual evolution and can appear in two main forms: revolutionary and reformatory. Development is an adequate response to periodically arising objective contradictions within the socio-economic system and its external environment.