EVALUATION OF THE EFFICIENCY OF THE ACCOUNTING SYSTEM IN INDUSTRIAL ENTERPRISES

Abstract

The article is devoted to topical issues of assessing the effectiveness of the accounting system at the enterprises of Ukraine. The current state and measures to improve the quality of information system organization and the role of information in accounting are studied, possible areas for improving the organization of information system in Ukraine are identified. Changes in legislation in the field of accounting, the transition to international standards of accounting and financial reporting (IFRS) have necessitated improvements in the organization of the information system in Ukrainian enterprises and the ability to assess the effectiveness of its use. Every company faces the task of increasing competitiveness, financial stability, making a profit, meeting customer needs. The solution of these problems depends on the effectiveness of the use of information, especially accounting. The organization of accounting requires significant costs, which must be covered by the results of management decisions based on information. The requirements of economical accounting are highlighted in the Accounting Policy, so determining the economic efficiency of the company's accounting system is relevant. The organization of the information system is an important element of the effective functioning of the enterprise. Information support of the management system takes place at all stages of the organizational accounting system and is an integral part of it. To make the right management decisions, it is necessary to use data that meets certain rules, requirements and regulations, understandable to users. To this end, the company must develop an accounting policy that is subject to the needs of internal management. Accounting information is the most important tool for making effective management decisions, which are subject to the following requirements: timeliness, objectivity, reliability, reliability, comparability and accuracy. Information should also serve as a basis for planning, forecasting, analysis, control, i.e. meet the needs of internal and external users of information for making effective management decisions.