ACCOUNTING AND ANALYTICAL INFORMATION CONSOLIDATION FOR SUPPORTING THE ECONOMIC SECURITY MANAGEMENT OF AN ENTERPRISE INTEGRATED ASSOCIATION’S DEVELOPMENT
Abstract
The economic entities’ activities in the modern world are characterized by a tremendous amount of different problems that require a comprehensive and coordinated solution. The financial resources search for supporting the enterprises’ development positive dynamics, the market power expansion for new market invasion, providing the technological innovation under increasing future unpredictability, etc. could be considered as described problems. Frequently enterprise management uses the integration paradigm as a solution to these problems that could lead both to success and to unexpected risks and losses emergence. With this in mind, become extremely necessary to ensure the complementarity of chosen approaches to solving described problems through integration with the joint economic security management deployment for enterprises’ corporate integrated association development. This requires appropriate information and analytical support formation, based on the accounting data consolidation. The article's purpose is to develop theoretical and methodological foundations for accounting and analytical information consolidation in order to increase the decision-making process effectiveness in the field of corporate integration process’ economic security ensuring. Architectural modeling, requirement management, ontological engineering, and conceptual design have been used as the primary research methods to achieve the article's goals. Due to specified methods usage, the architectural model of the accounting and analytical information consolidation practice has been received and the system breakdown structure for accounting information distribution between corporate integration association levels has been offered. It has been offered to consider corporate security as a dynamic process of maintaining the integrated economic entity continuity, based on its business model's proactive transformation to maintain corporate control distribution. The author's proposal practical orientation provides the guidelines for identifying the place of accounting and analytical information consolidation process within the integrated business association’s corporate architecture.
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