THEORETICAL CONCEPT OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGING A COMMERCIAL ORGANIZATION IN THE CONTEXT OF INFLATION
For effective development in terms of inflation, for-profit organizations, it is necessary to build an accounting and analytical management system that corresponds to market relations. Currently, there is no single definition for this concept and there is no consensus about what information should be reflected in the accounting and analysis system. In the course of the study, a large number of approaches and points of view regarding the accounting and analytical system were found. The article reflects the different opinions of scientists that exist in the economic literature, and on the basis of them the definition of the system under consideration is proposed. The accounting and analytical system should be understood as a set of information on the financial and economic activities of commercial organizations that are subject to disclosure in the composition of indicators of management and financial reporting with the isolation of the influence of external factors of the macroenvironment on them. This approach to the study makes it possible to clearly define the purpose and role of this system in the overall management system for the sustainable development of a commercial organization in order to improve the quality of management decisions made in the context of inflation.