摘要：The purpose of the article is the research of the possibility the expediency of forming an innovational information space for establishes the effective communications between all parties to contractual relations, which is the basis for automation of management accounting the receivables and payables. The object of the research is the organization of the automated management accounting of settlements with counterparties in the company. The subject of the research is a set of theoretical, methodological and practical aspects of the automated management accounting of debtors and creditors payment by introducing a single integrated database of counterparties. Methods of analysis and synthesis are used to structure the domain of research, based on the identification of integral information field of business interaction and formalization of the automation processes of debtors and creditors payment accounting using communication technologies. Electronic communications provide information interaction of all debtors and creditors of the company, during which the accounting information is collected, processed and stored in a single database. The article is devoted to theoretical and practical aspects of management accounting automation of the settlements with counterparties. The questions of the accounting automation of the repayment of receivables and payables have been considered. Recommendations on the implementation of an innovational integrated database of counterparties at the company have been suggested in the article. The information model of an integrated database has been designed, which contains information about counterparties, the availability of contractual relations, the state of accounts receivable and creditors payable and the procedure for redemption. A single database acts as an information space of electronic interaction of all market participants in financial transactions. There is information exchange between suppliers, customers, banking institutions, legal and factoring organizations, government agencies and service of fiscal statistics. However, public access to a single database can lead to loss of confidential information, which requires the development of effective methods of information protection of the accounting system.
关键词：management accounting; accounting automation; receivable and payables; settlements with counterparties; a single database of counterparties; innovative information environment; business communications.
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