Gushko S. Methodological and organizational aspects of accounting, analysis and audit in the management of enterprises of the mining and smelting complex

The dissertation work is devoted to the scientific ground of the conception and development of theoretical, methodological and organizational principles of accounting, analysis and audit in the management of enterprises of the mining and smelting complex. The complex research concerning the introduction of the mechanism of information support of accounting-analytical managerial system for enterprises of the mining and smelting complex has been conducted in the dissertation. It predetermines the structure of the process of development and acceptance of strategic decisions at manufacturing enterprises in the process of institutionalization of informative economy. The dissertation offers the author's vision of construction of the conception of the informative providing of administrative decisions through the realisation of the institutional approach based on the multilevel model of management of enterprises of holding and analysis of external and internal environment and by means of forming of an indicative system of highlights on basis of the model of forming of a well-balanced system of indexes (strategic, tactical, operative). It answers the aims of the proactive respond of the management of an enterprise to the possible changes of external and internal environment. Integrational processes of accounting, analysis and audit in the management of enterprises of the mining and smelting complex have been investigated. And it afforded ground for determining informational connections and developing methodological approach to the acomplishment of information space upon condition of using of informational systems of the ERP class (Enterprise Resource Planning).