THEORETICAL-METHODOLOGICAL RESEARCH OF THE CATEGORY "ACCOUNTING-ANALYTICAL SYSTEM" OF THE COMMERCIAL ORGANIZATION MANAGEMENT
To develop an organization in Russia effectively it’s necessary to have an accounting-analytical system of management adequate to the marketing relations. Nowadays neither in Russia, nor abroad there is a single universe definition of this category. During the research a great variety of terms applied in theory and practice were brought out. These terms are in many ways similar to the term «accounting-analytical system». For example, some authors single out the concept «accounting-analytical mechanism», other authors mark out «accounting-analytical security» or «accounting-informational security» etc. The article deals with different approaches to the understanding of the category «accounting-analytical system» and on the basis of the critical analyses, the author suggests her own definition. Accounting-analytical system is suggested to be a system, which includes accounting, analytical and control sub-systems, based on the accounting and out-of-balance information that allows supplying current, operative and strategic management of a commercial organization with relevant information. This approach allows defining the role, place and profile of the given system in the general system of the informational supply to higher the quality of decision-making for management of a commercial organization.