Object of research - information about economic process and tired with recourses, costs and results of economic subject activity necessary for making management decision. Purpose of research: the grounding of theoretical and of methodic, working out practical recommendations by usage computer technology in a process of formation and processing account and control information for managerial personnel requirement. Methods of research: theoretical generalizing, grouping, comparison, analysis, synthesis, induction, deduction, settlement-constructive, method, modeling, formalization, historic-logical method, observation. The theoretical and practical results: universal methodic of implementation Computing System of Accounting, codifica-tion of accounting information, that take an opportunity of it comparison and pprovides timeliness of it receiving with sufficient level of analytic for internal and external users, model of construction of system of internal control in condition of usage of computing technology have been worked out. The results of research have been used in the author's publications, study materials and conference reports as well as in the industrial enterprises' activity. The scientific novelty lays in the theoretical grounding of usage computing technology for forming and treatments account and control information, and also in solving of practical issues connected with organization and making accounting and internal control under the conditions of usage computing technology taking in account requirements of managerial personnel. During research the results, characterized by scientific novelty, have been obtained as follows: for the first time: the model of im-plementation Computing System of Accounting, taking in account that for receiving necessary analytic accounting information the main factor is informational requirements of managerial personnel have been offered; the notions "effect" and "efficiency" in the field of computer-based accounting have been separated and determined, that criteria of they estimation is satisfaction the requirements of managerial personnel in accounting information; the issues have been improved as follows: the methodical and organizational maintenance of accounting (duty regulations of accounting personnel have been added; the most comprehensible under condition of transition to usage computing technology is organization of accounting by the centres of duty have been proved; the methodical of analytic accounting under condition of computerization have been improved by working out codification of accounting information; the issues have undergone the further development as follows: the quality characteristics of accounting information have been determined and grounded; the offers about improv-ing the components of internal control system: object, subject and methodic in usage of accounting computerization. Extent of implementation: the results of research are used of the activity of the industrial enterprises (PLC "Korostensky zavod zalizobetonnyh shpal", PLC "Berdychiv-holod", Berdychiv RayDU") as well as in the study process of ZSTU while teaching "Accounting Computer Systems and Technologies", "Computing programs in Accounting", "Economic Analysis", "Accounting Organization", "Models and Methods of Managerial Decision-making in Analysis and Auditing" and ODEU in subjects "Accounting" "Managerial Accounting". Efficiency of implementation: provides an efficiency of managerial decision-making at the bases of accounting data, reducing the labor input of the data proceeding, optimizing of the industrial schedule of an enterprise. Sphere of usage: business activity of industrial enterprises.
