Accounting and Analytical System of Added Value from the Position of Controlling

Purpose: The purpose of the article is to determine the criteria for a systematic approach to accounting and analytical support of value-added management, to consider it from the standpoint of controlling tools and methods. Design/methodology/approach: The authors highlight two key theses in the accounting and analytical provision of added value: the purpose of the functioning of an economic entity is reduced to the achievement of resistance through strategically directed accounting and analytical influences; in the process of controlling, there is a purposeful impact of the subject on the object, through certain methods, principles and management functions. Findings: It is shown that modern economic subjects need tools for flexible management of their functioning parameters. The problem of ensuring the resistance of an economic entity lies in the underdevelopment of scientific and methodological support of the management process and added value, depending on the context and current needs of the economic entity. Originality and value: A promising method for solving this problem is the use of controlling tools to assess and regulate based on data provided by the accounting and analytical system. Integration of the information clusters included in it allows generating information flows that provide a flexible response to the achieved values of the added value of an economic entity, thereby allowing it to be in a state of resistance.