THE CONCEPT OF ECONOMIC ACCOUNTING AND ACCOUNTING ANALYSIS AS INTERRELATED COMPONENTS OF INFORMATION SYSTEMS OF ENTITY’ S MANAGEMENT

Abstract

The article discloses economic accounting and accounting analysis concept. The urgency of the economic accounting and accounting analysis separation within the limits of the obtained accounting-analytical system is theoretically proved. The general classification of the accounting and microeconomic analysis kinds with separation of new directions is given. The basic economic accounting and accounting analysis theoretical proposition are disclosed. «Indicators of the economic turnover» concept is introduced. A model of business economy as a subject of the economic accounting and accounting analysis is given. The model is composed of two blocks - financial and economic. The financial block is the system of accounting equations, major of which (the equation of balance sheet and the equation of income report) are aggregated into the basic dynamic accounting equality. The economic block is the integrated scheme of capital movement where every stage is connected with value added generation or distribution.