ANALYSIS OF MANAGEMENT AND ACCOUNTING INFORMATION SYSTEMS OF ENTERPRISES

A comparative analysis of accounting information systems and management enterprises was conducted. Their essence, components structure are considered. The range each system is established. functions the distinguished: data acquisition storage, transformation into useful information, establishment control. notions subsystems systematized: division financial accounting, or a set cost cycles, income, production, human resources financing. tools that affect during its implementation at enterprise (quantitative methods, behavioral analysis, quality technology, re-engineering) identified. Structured in accordance with functionality: marketing, finance, indicate flow input output information. Ways to improve efficiency effectiveness company's activities by using presented. common features (main components, subsystems, goals) differences between them (directions flows, circle users, composition) systematized. Links shown graphically. types relations – inclusion one other, partial intersection other investigated). existence two approaches proved. general approach, where includes entire together systems, including system. According opposite subordinate type connection determined goals scale enterprise. It has been proven best overlap another.