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npnHi4nnbi npoeKTi/ipoBaHMH BYMC Cneukic^nHecKne npuHunnbi.

K cneuMcJjMMecKMM npuHUMnaM nocTpoeHMfl w cfDyHKijMOHMpoBaHMfl BYMC othocat:

•    npuHLłun MHTerpaunM pa3JiMHHbix bmaob yneTa (onepaTMBHoro , 6yxranTepcKoro M CTaTMCTUMeCKOTO) Ha OCHOBe eflMHOM nepBMHHOM MHCfcOpMaLJMM. ripu 3T0M CJIMflHMfl 3TMX BMflOB yMeTa He npOMCXOflHT, TaK KaK K3>KflblM M3 HMX BbinonH^eT CBOM CjDyHKL^MM

m pemaeT cbom 3aAaMM.

•    ripMHLłMn OÓpaTHOM CBH3M flBJlfleTCfl OflHMM M3 OCHOBHblX npMHLjMnoB jik)6om

cucTeMbi ynpaBJieHMH. OflHaKO, TO/ibKO peuiMB 3aflaMM 6yxrajvrepcKoro yMeTa, MO>KHO OCymeCTBMTb oSpaTHyłO CBfl3b. BYMC — eflMHCTBeHHblM MCTOMHMK flOCTOBepHOM MHCfropMaLJMM    O0paTHOM CBA3M. UMeHHO 3Ty MHC^OpMaLJMK)

pyKOBOflnTe/iM npeflnpMflTMfl ncnonb3yK)T fl/ia npMHATMfl peiueHMM.

• KpoMe Toro, /yia BYMC xapaKTepHbiM ABnaeTca B03M0>KH0CTb aBTOMaTM3ai4MM o6pa6oTKM yneTHoPi HHC^opMaunu Ha Bcex ynacTKax yneTa, HaMMHaa c npoLjecca c6opa, perncTpaL4MM MHc£>opMai4MM (aBTOMaTM3aLjMq nepBMMHoro yMeTa). ripu stom BYl/IC MoryT Mcnonb30BaTb iiommmo TpaflML|MOHHbix cfcopM yneia eu4e m aBTOMaTM3MpOBaHHyfo $opMy yMeTa, KOTopaa noriHOCTbK) OTBeMaeT ochobhwm Tpe60BaHMaM MCn0J1b30BaHMfl BblMMC/lMTeJlbHOM TeXHMKM m npMHL|nnaM

6yxranTepcKoro yMeTa m otmcthoctm.

MMHCKm OI4J1HAJ1

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