出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article proves that an important position in the management of economic entity belongs to information support. Two levels of the contemporary information management environment have been allocated (external,internal),which are further detalized in the context of legal,accounting (economic),technological and other constituents. It has been proven that an important information source for managerial decision-making are accounting data (including reporting). The key qualitative characteristics of accounting information have been allocated. On the basis of an analysis of the literary sources,the problematic issues of accounting and financial reporting have been generalized,which can render a negative influence in the management process. Special attention is paid to the need to maximize the augmentative qualitative characteristics concerning the accounting information. It has been found that for the contemporary information support of management process presence of a specific entropy is characteristic. The entropy has been researched from the view of accounting (types,causes and ways to prevent). The necessity of improving the information infrastructure with a purpose of effective managerial decision-making,improving the competitiveness and investment attractiveness of economic entity has been substantiated.
其他摘要：У статті доведено,що важливу позицію в управлінні суб’єкта господарювання займає інформаційне забезпечення. Виділено два рівні сучасного інформаційного управлінського середовища (зовнішній,внутрішній),а також деталізовано їх у розрізі юридичної,бухгалтерс
