PRACTICAL ASPECTS OF FUNCTIONING OF REGISTRATION-ANALYTICAL SYSTEM OF BUSINESSES
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Abstract
Practice of realization of financial and economic activity of businesses forms special requirements to the process of functioning of registration-analytical system. First of all it is mobility, reliability, confidentiality. In the present paper the problems of functioning of the registration-analytical system arising in practical activities of businesses are examined, the order and internal law of functioning of the registration-analytical system characterizing the directions of its activity are determined. The author concludes that the information is the basis of registration-analytical system functioning and a product of its activity. Qualitative distinction is available between the information entering into system and outgoing from system. This difference is increased by functioning of registration-analytical system.
Conflicts of Interest Disclosure:
The authors declares that there is no conflict of interest.
Article info:
Date submitted: 19.03.2016
Published: 19.03.2016
About the Author
I. A. Dymova
Kemerovo Institute (branch) of Plekhanov Russian University of Economics
Russian Federation
Irina A. Dymova – Candidate of Economics, Associate Professor, Assistant Professor at the Department of Accounting, Analysis and Audit
References
1. Быков В. А., Бычкова С. М., Пятов М. Л., Семенова М. В., Соколов Я. В. Бухгалтерский учет для руководителей. М.: Проспект, 2000. 288 с.
2. Соколов Я. Бухгалтерский учет как сумма фактов хозяйственной жизни. М.: Магистр, 2010. 274 с.
For citations:
Dymova I.A.
PRACTICAL ASPECTS OF FUNCTIONING OF REGISTRATION-ANALYTICAL SYSTEM OF BUSINESSES. SibScript. 2014;(4-3):248-251.
(In Russ.)
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