Science and practice as a factor success training specialists accounting and analytical targeting


Kindratska L.M.

Overview scientific component values and its dynamic growth in the formation of the 
modern educational process in the preparation of accounting and analytical experts.Argued 
the growth needs of the scientific component of the prevailing professional competence in this 
area of knowledge. 
Grounded author vision in relation to strengthening of scientific and practical 
constituent of teaching process registration-analytical disciplines at higher school. The possible 
variants of increase of scientific are presented components of knowledges of students, new 
going near drafting of the programs of educational disciplines, preparation of the methodical 
providing of educational process and renewed format of textbooks. 
There are a number of arguments supporting the need for the isolation problem 
interdisciplinary approach to the study of many disciplines. It is noted that it is quite a 
complex issue, in which the solution should provide a step by step gradual transition of 
competencies acquired by one discipline to the competencies that they have acquired by the 
students in another discipline. Directions which can integrate accounting with the social and 
natural sciences to form the desired information on the economic, social and environmental 
sustainability vectors. 
It is proved that an analytical system acquires the status of a kind of pyramid bases of 
decision making by managers at all levels, which are at the top of finances. As a phenomenon 
they reflect the cash flows of economic agents, which are characterized by volume, direction 
and time.