DEVELOPMENT OF ACCOUNTING AND ANALYSIS SYSTEM INFORMATION SUPPORT OF JOINT ACTIVITY OF THE ORGANIZATIONS

DEVELOPMENT OF ACCOUNTING AND ANALYSIS SYSTEM INFORMATION SUPPORT OF JOINT ACTIVITY OF THE ORGANIZATIONS. PhD Anna LAVRINENKO, Polotsk State University, Republic of Belarus. ЛАВРИНЕНКО Анна Ростиславовна, к.э.н., Полоцкий государственный университет, Беларусь.During the period of low investment activity in Belarus, when the Republican, local budgets and business entities themselves do not have sufficient investment potential, the development of joint activity may play an important role in the modernization of the Belarusian industry. The current process of development of this form of management has put its requirements for accounting as the system of developing a reliable information-analytical support of investment activity organizations. Joint activity enlarges on different forms of organization. The forms can differ according their sectorial focus and business legal structure. However, the economic essence of this type of integration has a historical and legal integrity. The study of historical and legal aspects of the development of joint activity will allow substantiating scientifically the theoretical regulations in order to integrate the joint activity as a mechanism for increasing the competitiveness of the Belarusian economy in the post-crisis period