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УДК: 657:331.443

DOI: https://doi.org/10.36887/2415-8453-2021-4-26

Alona RIASNIANSKA
PhD in Economics, Senior Lecturer of the Department of Land Resources, Management and Cadastre, State Biotechnological University

JEL classification: M41

Abstract

The article considers the organization of accounting from the standpoint of one of the main elements in ensuring the economic security of the enterprise. It was found that accounting data is the most important link for making management decisions inside and outside the enterprise. Accounting not only establishes the facts of the economic activity of the enterprise, but also affects the results of the activity directly due to its analytical nature, that is, it provides detailed and reliable information about the cause-and-effect relationships of economic phenomena and processes. Accounting information makes it possible to provide a comprehensive analysis of economic activity, solvency and the level of liquidity of assets, drawing up a credit policy. A conceptual scheme is proposed that reflects the place of accounting in ensuring the economic security of enterprises. It is emphasized that on the basis of accounting, economic activity is determined, the received data is processed, stored for a certain time, and the data is processed so that it becomes useful information; information is transmitted through reports to those who use it to make management decisions. The key factor determining the economic security of a business is accounting, which systematizes all the necessary information and gets priority access to important information. The information received from the accountant is used by managers to make important tactical and strategic decisions. Based on the results of these decisions, the enterprise will function in the future. It is emphasized that accounting as a system of information support and functional management is a link between decision-makers and economic activity. Moreover, accounting determines the economic situation of a business entity. High-quality management of the enterprise occurs thanks to the informational functional component of economic security, which includes accounting and analytical information that promptly reflects all enterprise management processes, helps monitor the efficiency of resource use, detects deviations from the planned and, most importantly, ensures economic security.

Keywords: economic security, accounting and analytical support, accounting, management accounting, financial accounting, tax accounting.

References

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The article was received 08.09.2021

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Alona Riasnianska. 08.09.2021. Organization of accounting as one of the main elements of ensuring the economic security of the enterprise. The journal "Ukrainian Journal of Applied Economics and Technology". 2021 / #4. 217-222pp. https://doi.org/10.36887/2415-8453-2021-4-26

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Alona Riasnianska. "Organization of accounting as one of the main elements of ensuring the economic security of the enterprise". The journal "Ukrainian Journal of Applied Economics and Technology". 08.09.2021. https://doi.org/10.36887/2415-8453-2021-4-26

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