THE VALUE OF SIMULATION IN ACCOUNTING TO INFORM MANAGEMENT DECISIONS

Abstract

The article discusses the role and position of accounting in the planning, forecasting and decision-making. From the point of view of the role of modeling shown the three levels of models: modeling in mind, based on semi-structured data; modeling in mind, based on qualitative information organized; and tool-modeling prediction. Described the evaluation of accounting information as a descriptive model of economic processes of the organization. Included list of recommendations of practical value to the development of the accounting model of economic processes.

Keywords

• управление
• прогнозирование
• планирование
• бухгалтерский учет
• выработка управленческих решений
• описательная модель
• прогнозная модель
• экономические процессы
• уровни моделирования
• management
• forecasting
• planning
• accounting
• managerial decisions
• descriptive model
• predictive model
• economic processes
• levels of modeling