A research purpose consists in a scientific ground and development of conception of organization of the system of record-keeping, which will be instrumental in optimization of control system and determination of prospects of development. A research object is the system of record-keeping as informative basis of control system by an economy. The article of research are conceptual bases of organization of the system of record-keeping. Research methods:, logical, historical analysis of the systems, synthesis, induction, deduction, abstraction, classification and generalization. The scientific novelty of the got results consists in the decision of scientific issue of the day : disparities of theoretical and methodological positions of organization of record-keeping to the tasks that stand before a management on the modern stage of development of economy. First: is the worked out conception of organization of record-keeping on the basis of approach of the systems; - the ground of subject essence of methodology of record-keeping is carried out on logical and normative levels; - it is suggested to extend the classification going near the structural constituents of organization of registration process. It is distinguished as objects of organization - stage and phase after the stages of account. Improved: - system of accounting objects by analyzing the structure and content of your process in time / space - scientific and methodical provision under which the organization of the accounting system is considered by the forms of its manifestation - the accounting structure and process organization; - Classification of objects of accounting system in terms of forms of organization and accounting, and accounting structure of the system accounting process - theoretical and practical approach to accounting and cost analysis, which introduces marginal rate of income. Received further development: - definitions of the concept of accounting with position: theory, methodology, organization, methods, technology, accounting procedures - ground separation of accounting for items on the main system-forming characteristics - purpose, goals and objectives for results ; - Understanding the nature and content of your environment - study and synthesis of approaches to accounting policies as organizational and administrative activities associated with the formation of an order. The results of the research approved by the Union of Auditors of Ukraine (d № 31-1/11, 16.05. 2011), The Department of Economics Khmelnytsky oblast (№ 01-03/2135, 15.09. 2011).Practical application: State Enterprise "Novator" (№ 041/1156, 10.05. 2011) PJSC "Ukrelectroaparat" (№11/42, 19.9. 2011) And in the educational process of the National Academy of Statistics, Accounting and Auditing , Kyiv (№ 104, 06.10. 2011), Khmelnytsky National University (№112/3, 6.14.2011).
