Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia

E.V. Kuznetsova, I.N. Bogataya, N.N. Khakhonova, S.P. Katerinin
European Research Studies Journal, Volume XX, Issue 1, 257-266, 2017
DOI: 10.35808/ersj/615


This article deals with the issues, concerning methods of providing accounting and analytical support for the management of organizations with various patterns of ownership in Russia, related to national mentality and caused by the lack of uniform terminology, the need for a systematic approach to the formation and interaction of accounting, analytical and control subsystems, the influence of international practices in the context of harmonization of world economy. The ways of solving the problems have been identified. The original classification of the principles of the accounting and analytical support buildup for the organization man-agement has been compiled. We have analyzed the existing approaches and individual points of view to determine the content of this concept, and put forward our individual interpreta-tion. The authors explain the purpose of the effective functioning of the accounting and ana-lytical support of management and offer a system of fundamental principles of its organiza-tion. The main advantage of the authors' interpretation of accounting and analytical support is in the improvement of general methodology as well as creating the ground for developing techniques of record keeping, analysis and control on the basis of international experience, which ensures the continuity of the process of tactical and strategic decision making, well-timed adjustments of the development strategy of the organization in the long term, contrib-uting to the efficiency of administrative decisions taken by the management.

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