ACCOUNTING AND CONTROL WITHIN THE FRAMEWORK OF AGILE METHODOLOGY

Abstract

Introduction. The article considers the Agile methodology, its conceptual principless and studies the main accounting aspects of its implementation in realizing the projects of software development. Purpose. The aim of the research consists in studying accounting and control within the framework of Agile-methodology. Method (methodology). The methodological basis of the study is a set of general and specific methods of knowledge of economic phenomena on the basis of systematic approach. In order to ground theoretical and methodological approaches to accounting and analysis of processes which are associated with the formation of production costs we have used method of induction and deduction, method of analysis and synthesis, method of abstraction and analogy. Results. The article analyzes the popularity of practical use of Agile approach and determines the advantages from its use as well as defines the accounting related problems. The ways of eliminating the complications of using the flexible approach in project management in financial accounting are defined.