JEL classification: F10; M41
Accounting, as a model of system of analysis of economic activity uses new technologies of formation and processing of information for its grouping in reporting, analysis of indicators of activity and decision-making. Accounting engineering technology is effective for optimizing business processes of enterprises.
The purpose of article is to substantiate feasibility of implementing technology of accounting engineering as an element of accounting policy in system of accounting and analytical management of economic activity of a commercial enterprise.
The article analyzes the interpretation of concept of «accounting engineering» and provides a definition of this concept as an accounting technology and an element of accounting policy. A number of measures that should be implemented to ensure the modeling of accounting system using engineering technology are identified. The tools and mechanism of accounting engineering are presented and content of separate components is revealed. Accounting engineering, by consolidating and adjusting property of enterprise to fair value, allows you to determine indicators of economic activity by following types: financial, personnel, market, production, management, investment, innovation. The technology of accounting engineering in system of accounting and analytical support of economic activity is substantiated and influence of such technology on management of property objects in future is characterized. The accounting architecture of accounting and analytical support system is based on accounting policy, working plan of mega accounts, accounting nomenclatures and register of business transactions, mechanism of constructing derivative balance sheets, grouping derivative balance sheet items into the system of economic activity indicators, evaluation and monitoring of economic activity indicators. The use of the concept of accounting engineering tools is aimed at implementation and effective operation of integrated management and financial accounting systems and management of economic activity of enterprise.
Keywords: accounting engineering, management of economic activity, accounting and analytical support accounting policy.
- Brukhans’kyj, R. F. (2014). «Accounting engineering as a method of building a strategically oriented accounting system». Visnyk Volyns’koho instytutu ekonomiky ta menedzhmentu. Issue. Vol. 10, pp. 59-66
- Herasymovych, I. A. (2017). «Mechanisms and tools of accounting and financial engineering in enterprise management». Oblik i finansy. № 1, рр. 25-32.
- Zhuk, V. M. (2013). «Accounting engineering». Zrostannia roli bukhhalters’koho obliku v suchasnij ekonomitsi. [The growing role of accounting in the modern economy]. collection of abstracts and reports of the I International Scientific and Practical Internet Conference. TOV «Vseukrains’kyj instytut prava i otsinky», рр. 51-54. Kyiv. Ukraine.
- Makarovych, V. K., Sydorchuk, O. H. (2019). «Accounting engineering in the enterprise». Naukovyj visnyk Uzhhorods’koho universytetu. Seriia: Ekonomika. Issue 2, pp. 129-134.
- Chumak, O. V., Nahorna, I. V. (2017). «Mechanism of engineering in the formation of the information basis for the analysis of financial stability of the enterprise». Biznes-inform. №12, рр. 359-364
- Yukhymenko-Nazaruk, I. A. (2017). «Accounting engineering in the system of creative accounting». Rozvytok sotsial’no-ekonomichnykh system v heoekonomichnomu prostori: teoriia, metodolohiia, orhanizatsiia obliku ta opodatkuvannia. [Development of socio-economic systems in the geoeconomic space: theory, methodology, organization of accounting and taxation]. Proceedings of the International scientific-practical conference (TNTU named after I. Pulyuy, Ternopil). рр.165-166.
- Krylenko, V., Hurina, O., Horbatyuk, T., Janicki, M. (2020). Modeling of accounting and analytical support for managing of the financial condition in a facility. Modern approaches of socio-economic development of regions: theory and Monograph. Opole: The Academy of Management and Administration in Opole. рр. 12-20
- Zamula,, Prodanchuk, M., Kovalchuk, T., Mуhalkiv, A., Simakov, K. (2020). Engineering of business processes in accounting support of cash management. Agricultural and Resource Economics. Vol. 6. No. 3, рр.135–148.
The article was received 25.01.2021