Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki (Dec 2016)

The current state of accounting and analytical system of economic management in emergencies

  • D.O. Gritsishen,
  • K.Yu. Polyak

Journal volume & issue
Vol. 4, no. 78
pp. 61 – 75


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The article reviewed the current state of organizational and methodological regulations from the perspective of regulation and specific to domestic enterprises. It was established that the accounting system is governed by a set of regulations at different levels and different areas of law. In connection with what was presented to an approach that involves systematizing legal regulation in terms of impact on the object, the subject and the elements method of accounting. It studied the system of analytical indicators calculated on the investigated companies. The research was conducted by examining the analytical reports analysts, internal auditors and the audit report in partial use of analytical procedures. The study was conducted in the following areas: evaluation of the effectiveness of fixed assets, estimation of efficiency of current assets, assessment of the efficiency of the production process, factor analysis and consideration of the effects of emergencies, methods of economic analysis of consequences of emergency measures and the effectiveness of their prevention and elimination.