Problemi Ekonomiki (Mar 2019)
Accounting and Analytical Support for Economic Security in Today’s Business Environment
Abstract
The aim of the study is to determine the essence and role of accounting and analytical support for enterprise economic security in a modern globalized and informationalized market. The article considers the main groups of approaches to the definition of the essence of economic security and justifies an integrated approach to determining its components. The authors analyze the existing points of view regarding the definition of the content of accounting and analytical support. As a result, the authors’ vision of the categorization, composition and functions of accounting and analytical support for economic security of enterprises is formulated. Thus, accounting and analytical support for economic security of an enterprise under modern conditions is defined as an information system which covers operational, financial, statistical, and personnel accounting, information carriers, communication channels, methods of processing and can create preconditions for timely taking measures to combat the negative impact of threats to economic security of an enterprise. The functions of accounting and analytical support in the system of economic security of an enterprise include: providing management personnel with the necessary information on the state and main trends in the development of the enterprise and changes in market conditions; creating prerequisites for efficient functioning of the control system at the enterprise; ensuring the reliability of data on all business processes in the enterprise; forming an analytical basis to calculate the impact of internal and external threats, quantitative determination of economic security factors; planning and forecasting the development of the enterprise and level of its economic security; forming own analytical markers of the emergence, activation or strengthening of the impact of economic security threats to the enterprise; transmitting such signals to management personnel. It is noted that the organization of the accounting and analytical process includes three main stages: monitoring, comprehension, planning. It is substantiated that it is accounting data and indicators of financial statements that are the fundamental basis for making major decisions on combating threats to economic security. The main effective ways for organizing the formation of accounting and analytical support for economic security of an enterprise are identified.
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