EFFICIENCY AND EMERGENCE IN THE ORGANIZATION OF INFORMATION SYSTEMS OF PREPARATION OF ACCOUNTING (FINANCIAL) STATEMENTS
Abstract and keywords
Abstract (English):
n the article the elements of the organization of accounting information, the relationship of which thanks to the criteria of efficiency and emergence allows to present in detail information system of preparation of accounting (financial) statements. Communication linkages arising from the transfer of information in the system having key importance for the efficient generating, processing and utilization of obtained information are validated.

Keywords:
efficiency, emergence, information system, accounting (financial) statements, management
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