摘要：Reformation of accounting in the public sector of Ukraine,which was aimed at adapt_x005f_x005f_x0002_ing to the international standard requirements,led to some inconsistencies related to the division of powers of its subjects.In this regard,it became relevant to study not only the methodology transformation,but also to optimize the powers of account?ing subjects.Avoiding duplication of functions will harmonize the accounting system,simplify the mechanisms of data formation and increase the effectiveness of making managerial decisions.The application of the approaches for differentiating the powers of the subjects of accounting and the links between them will improve the quality and informational outgoing credentials,which are subsequently used in making manage?rial decisions.The study results can serve as the basis for developing a comprehensive information management system for public sector entities aimed at improving their performance.
关键词：Reformation of accounting in the public sector of Ukraine,which was aimed at adapt_x005f_x005f_x0002_ing to the international standard requirements,led to some inconsistencies related to the division of powers of its subjects.In this regard,it became relevant to study not only the methodology transformation,but also to optimize the powers of account?ing subjects.Avoiding duplication of functions will harmonize the accounting system,simplify the mechanisms of data formation and increase the effectiveness of making managerial decisions.The application of the approaches for differentiating the powers of the subjects of accounting and the links between them will improve the quality and informational outgoing credentials,which are subsequently used in making manage?rial decisions.The study results can serve as the basis for developing a comprehensive information management system for public sector entities aimed at improving their performance.
