Operational accounting in management industrial enterprises


Starenka O.N.

Analyzes contemporary approaches to economic accounting division into separate species exposed place and operational records in the enterprise management system, substantiates the need for its consideration as a relatively isolated information system.
There are considered the different approaches to the theoretical validity and practical feasibility of the allocation records management system for managing industrial business.
It was defined its main features that are taken in the mapping operations that are not covered by other types of records, using different accounting gauges, possibility of recording the results of individual business transactions in the process of performance.
Substantiates the conclusion that for efficient manufacturing control requires a large number of accurate and timely information, continuous reception which can not be done within the accounting is in information security management personnel role is more operational account. It was proposed to use in an industrial plant operational records, which will be an information base for the implementation of operational control and the basis for operational decision-making.