ACCOUNTING SYSTEM AS AN INFORMATION BASE OF SALES MANAGEMENT

Abstract

One of the information systems is the accounting system, which identifies and reflects the facts of the economic activity of the enterprise and summarizes the indicators of economic activity that are used in their work by managers and farm managers in the process of effective management. That is why the role of accounting as the main system of management information support is currently especially important. The article considers the importance of accounting support in the sales management system of an enterprise and suggests approaches to its assessment, because the better the quality of accounting information, the greater the likelihood of success in business, and this is largely due to the fact that accounting can be considered as a measurement system information and communication system to service the macro and microeconomic activities of the enterprise. The study was conducted using a systematic approach to the study of economic processes, which included the consideration of problematic issues in terms of integrity, structuring and interconnection. The abstract logical method is used to justify the determination of the place and role of the system of accounting and analytical information in the marketing activities of enterprises; induction and deduction, observation – in identifying problems in the development of management accounting. A strategic approach to sales management requires the creation of a reliable information support system, which is associated with the need to: determine the volume and structure; choose methods and sources of information collection; to develop an effective system for processing, transmitting and storing information; create the necessary conditions for the effective use of information in the process of strategic sales management. The theoretical aspects of the formation of accounting as a source of information support for the sales process are investigated. The results of the studies convincingly show that the correctness of the organization of accounting for the sales process is the key to the reliability of the reflection of accounting information in the financial statements of the enterprise and the error-free determination of the performance of business entities.