INTEGRATION OF ACCOUNTING AND ANALYTICAL WORK IN THE INFORMATION SYSTEM FOR MANAGEMENT OF ECONOMIC SECURITY OF THE ENTERPRISE

Abstract

The purpose of the article is to justify the need to integrate accounting and analytical work for the formation of information support for the management of the enterprise's economic security system and to highlight the main approaches to such integration. This area of economic activity is relevant for any enterprise, as it will provide practical recommendations on organizing the work of analysts in managing the enterprise's financial and economic security. The combination of accounting information and its analytical processing will provide management with data on the state of the enterprise's economic security at a specific moment. The obtained data should serve as a basis for decision-making within the organization of the enterprise's economic security management system and its individual business processes. The study was conducted using the monographic method. The article highlights the main approaches to organizing the integration of accounting and analytical work to form the accounting and analytical basis for managing the enterprise's economic security system. The authors established that in practical activities, the organization of this integration can be carried out in three ways: engaging an external specialist to set up the specified work, sending enterprise employees for training with a future transfer to positions as financial and economic security analysts, or assigning the organization of this process to an experienced employee of the enterprise's accounting or economic department. Working closely with company management, this employee can establish the process of information transfer necessary for analysis, the order of its processing, and the development of necessary management reports. The main advantages and disadvantages of each of these approaches are identified, which will allow specific business entities to choose the most optimal one. The article contains practical advice and recommendations that may be useful to managers and business owners when organizing the integration of accounting and analytical work into a single process. It emphasizes the importance of such integration for obtaining necessary data in the process of managing the enterprise's economic security.