Topical issues of modeling accounting in the controlling system
The article notes the feasibility of the accounting function of controlling as a system of procedures for determining, collecting, measuring, registering and processing accounting information about the facts of the company's financial and economic activities. It is proved that application of economic-mathematical modeling of accounting in the controlling system allows creating for the industrial enterprise many variants of models of the accounting process on the basis of integration of various types of accounting and choosing the optimal one from them.