Investigation of conceptual principles for quality management of accounting and analytical information

Authors

DOI:

https://doi.org/10.15587/2312-8372.2016.72542

Keywords:

quality of accounting and analytical information, quality management system, quality management

Abstract

Theoretical and methodological framework for quality management of accounting and analytical information of the company was investigated in the article. The concept of «quality of accounting and analytical information» was clarified and its author's interpretation was suggested, which is defined as a set of data properties, taking into account the degree of practical suitability, feasibility and efficiency of specific information formed according to the accounting and reporting on the results of the economic analysis to achieve the objectives of business entity development.

Basic stages and structure of quality management system of accounting and analytical information with regard to the process approach to the accounting of business entity were determined.

The principles of quality management of accounting and analytical information for using in the practice of business entity were defined. The essence of interaction of quality control system of accounting and analytical information of business entity and monitoring its quality was revealed.

Author Biography

Ольга Олексіївна Осадча, National University of Water Management and Natural Resources Use, 75 Prykhodka St., Rivne, 33002

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Audit

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Published

2016-05-26

How to Cite

Осадча, О. О. (2016). Investigation of conceptual principles for quality management of accounting and analytical information. Technology Audit and Production Reserves, 3(5(29), 15–20. https://doi.org/10.15587/2312-8372.2016.72542