The essential characteristics and conceptual model of accounting and analytical system

The article presents justification of the necessity of use of systematic approaches to providing management with the adequate information with the appropriate analytical processing infrastructure, as well as the overview of the regulations governing the formation of accounting information for the key users’ groups. Methodological aspects for defining the content of accounting and analytical system have been examined, and the functional areas of accounting and analytical information, accounting and analytical support, accounting and analytical framework in the system of accounting and analytical support of management processes of the economic agents have been highlighted. An attempt has been made to structure the ratio between these concepts by developing the conceptual model of accounting and analytical system. Weak presentation of methodical developments for assessment of the accounting and analytical system operation quality has been underlined.

accounting and analytical information, accounting and analytical support, accounting and analytical technologies, accounting and analytical framework, accounting and analytical system, conceptual model of accounting and analytical system