Özet:

The questions of the information resources organization and formation mechanism of an enterprise through financial and managerial reporting data and accounting data prism are highlighted. The sequence formation elements and enterprise information resources use are considered. The formation of the enterprises information resource, based on managerial accounting, is studied, which is a priority aspect of modern decision-making support, as well as other components of business tools - financial management and audit. Information resource management has certain functions that are general and inherent in all business systems. The nature of the prepared reports and information filling of the financial statements are subordinated to general objectives. That is, it contains a range of financial information that should be publicly available and useful to a wide range of users and decision-making, and not specifically devised to the needs of a particular group or set of decision-making. Managerial reports are specialized reports that are designed either for a solution of a specific decision or for a specific manager. The directions of the information resource management development on the basis of information technology use and information technology impact on the accounting development are disclosed.

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