| Title |
Management Information Support Formation In The National Accounts System |
| ID_Doc |
76366 |
| Authors |
Krutova, AS; Tarasova, TO; Grytsyshen, DO |
| Title |
Management Information Support Formation In The National Accounts System |
| Year |
2018 |
| Published |
Financial And Credit Activity-Problems Of Theory And Practice, 2, 25 |
| DOI |
10.18371/fcaptp.v2i25.136467 |
| Abstract |
The algorithm of the formation of the state policy of social responsibility of business, namely "Commodity - Money - Public good", where the public good prevails over corporate and private interests-super profits of sellers, and which is transformed into a model for the development of the nation's economy, raising the level and quality of life of the society is proposed in the article. The research presents the economic parametrization of the social responsibility of business based on the system of national accounts showing the development of the economy at various stages of the reproduction process. For metrological unity, the technology of the accounting process in the system of national accounts has been improved. The technology bases on the balance tables for comparing the changes in assets, liabilities and net wealth, and mega-accounts for accounting for macroeconomic indicators that characterize the results of the national economy by periods, its structure and the interconnection of sectors . The results of the research proved that accounting system and the system of national accounts have many common features, namely, double entry procedure and balance generalization, consistent application of the fundamental principles of accounting, using of a single monetary measure, consolidated reporting, and the general range of users. The organizational model of accounting and analytical support for sustainable economic development is proposed. The model allows to coordinate information resources generated in the accounting system at the level of the institutional unit with the system of national accounts by sector of the economy. |
| Author Keywords |
information support; system of national accounts; global accounting; economic accounts |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:000441096200013 |
| WoS Category |
Business, Finance |
| Research Area |
Business & Economics |
| PDF |
http://fkd.org.ua/article/download/136467/138366
|