Determining the information flows of the accounting system in terms of strategic management of the enterprise

The subject of the study is to determine the information flows of the accounting system in terms
of strategic management of the enterprise.
The purpose of the study is to determine the concept of responsibility for the accuracy of
information based on the principles of its origin and to identify the main mechanisms and tools for
accounting in the accounting system of information flows in the process of strategic management.
Research methods. The dialectical method of scientific cognition, the method of analysis and
synthesis, the comparative method, the method of generalization of data are used in the work.
Results of work. The paper outlines the basic requirements for the source information of the
accounting system for the purpose of strategic management of the enterprise. The concept of
responsibility for the accuracy of information on the principle of the place of origin or collection of
information is defined. The list of the basic uniform principles of gathering of the information and data
processing in information space of the enterprise is resulted.
Conclusions. The results of the study were the following conclusions. An important point in
ensuring the process of effective operation of the accounting system and strategic management is
the regulation of information flows and control over the sources of information occurrence. To resolve
this issue, the concept of responsibility for the accuracy of information on the principle of places
of origin or collection of information; a list of common principles of information collection and data
processing in the information space of the enterprise, basic requirements for the source information
of the accounting system; requirements for the procedure of data storage in the database («data
warehouse»). Organizing information with a tool such as a database or data warehouse allows the
company to use this information to effectively manage the situation.