The main purpose of the educational discipline "Computer-Based Accounting Systems for Enterprise Management" is to provide future managers with fundamental knowledge and conceptual foundations of accounting and auditing as a basis for effective management decisions.
The subject of the discipline is a company's complex of assets, liabilities, and stockholder equity, along with the business processes that lead to changes in these items.
The task of the discipline is training students to acquire capabilities in following: theoretical foundations of accounting and auditing and their modern paradigm in enterprise management system; methods of accounting and auditing; principles of documents execution and auditing of business transactions and processes; formation of accounting and auditing information in order to decision making for managers; evaluation of economic resources and sources of their formation, as well as their reliability in the reporting; developing an effective technology of accounting and auditing for expenses and responsibility centers; identification of significant accounting and auditing data that influence the effectiveness of managerial decisions; establishing an effective accounting and control systems; monitoring of existing information systems of accounting and auditing; decision-making to improve system of accounting and auditing; forming conclusions based on results of accounting and auditing; adjustment of existing trends for more efficient management.
The result of the discipline is the formation of professional competence in accounting as a tool for management decisions.- Лектор: Андрій Анатолійович Пилипенко