Modern approaches to quintessence of public accounting of enterprise in context of economical safety providing
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 34, Issue 1
Abstract
Discrepancy of possibilities of modern accounting to the demands of economical safety directed for the satisfaction of informational needs of various groups of users of accounting in order they could make grounded and timely management decisions while providing stable and steady functioning both an enterprise and a region where this enterprise runs and also a state as a whole, has caused the necessity of searching for other concepts and the models of accounting information formation. The research proves that the most advantages for economical safety providing belong to the concept of cost accounting. The use of this concept will allow to identify the information necessary for the sides interested in it; to model external corporation accounting including field peculiarities of an enterprise; to disclose the information concerning not only to internal parameters but also to external environment where the enterprise functions; to assess the risks of businesses and show their influence in corresponding forms of accounting. The adaptation of the concept of cost accounting into the practice of home enterprises (if the informational needs of economical safety are provided) will require definite changes in the structure and contents of accounting information, on one hand, and the improvement (view, shift) of the principles of preparation of accounting as the accounting base, on the other hand.
Authors and Affiliations
L. V. Gnilitskaya
Genesis of regulatory and legal provision of financial safety
The article describes the main problems that concern regulatory and legal provision of financial safety. The scientific groundwork of researchers of this matter in Ukraine is analyzed and its gaps are revealed. The state...
Subjective characteristics of social responsibility and their impact on the accounting process
Social responsibility within the concept of sustainable development is becoming more common in various aspects of society. The objective of the articles is human relationships, businesses and the state as socially respon...
Methodology for assessing the financial potential of the state in overcoming the consequences of military conflicts
The article is devoted to the study of the methodological foundations for measuring the state financial potential in overcoming the consequences of military conflicts. The critical analysis of papers on this subject make...
Global stock market in 1990-s
The 1990s became a period of long-term recovery, the main driving force of which was the high-tech companies of the so-called «new economy», mainly associated with information technology and Internet at the global stock...
Improvement of the classification of intangible assets for accounting purposes
The article deals with the problem issues of the classification of intangible assets for the accounting and analytical maintenance of operations with them. The emphasis is placed on the fact that as a result of expanding...