Обліково-аналітичні процедури підтримки безпеки формування доходів, витрат і фінансових результатів
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Файли
Дата
2019
Автори
Рзаєв, Г.І.
Драгочинська, Д.О.
Rzaev, H.
Drahochynska, D.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті розглянуто рівні формування обліково-аналітичного забезпечення: первинний та вторинний облік доходів,
витрат і фінансових результатів, і саме обліково-аналітичного забезпечення доходів витрат і фінансових результатів.
Виділено складові обліково-аналітичного забезпечення доходів, витрат і фінансових результатів. Розглянуто проблеми
обліково-аналітичного забезпечення та запропоновано обліково-аналітичні процедури підтримки рівня безпеки формування
показників доходів, витрат, фінансових результатів.
The article proves the expediency of accounting and analytical support for the safety of the formation of incomes, expenses, financial results. The levels of formation of accounting and analytical support are considered: primary and secondary accounting of incomes, expenses and financial results, namely accounting and analytical provision of income and expenses and financial results. The components of accounting and analytical provision of income, expenses and financial results are allocated. Financial safety is considered as a safety of the formation of financial results. It is proved that financial safety is the state of the most efficient use of resources, which provides effective activity of the enterprise. It is emphasized on the expediency of using profitability and profitability indicators as safety features. The essence is investigated of the concept of income, expenses, financial results in accordance with national and international accounting standards. The system is considered of income, expenses, and financial results management at the enterprise level. It is proved the interaction between accounting and analytical subsystems of management of financial results and the basis of their interaction. Considered the problems of accounting and analytical support and proposed accounting and analytical procedures to ensure the level of safety of the formation of indicators of income, expenditure, financial results. Formation of a system of accounting and analytical support for maintaining the security of the process of income, expenses and financial results should be considered as a continuous process of formation of information sources that contain the stages of processing and transmission of information. Thus, the organization of primary accounting of income, expenses and financial results should be carried out in accordance with the schedule of document circulation, which must be approved at the enterprise. The organization of secondary accounting of income, expenses and financial results is carried out for each type in the context of each account.
The article proves the expediency of accounting and analytical support for the safety of the formation of incomes, expenses, financial results. The levels of formation of accounting and analytical support are considered: primary and secondary accounting of incomes, expenses and financial results, namely accounting and analytical provision of income and expenses and financial results. The components of accounting and analytical provision of income, expenses and financial results are allocated. Financial safety is considered as a safety of the formation of financial results. It is proved that financial safety is the state of the most efficient use of resources, which provides effective activity of the enterprise. It is emphasized on the expediency of using profitability and profitability indicators as safety features. The essence is investigated of the concept of income, expenses, financial results in accordance with national and international accounting standards. The system is considered of income, expenses, and financial results management at the enterprise level. It is proved the interaction between accounting and analytical subsystems of management of financial results and the basis of their interaction. Considered the problems of accounting and analytical support and proposed accounting and analytical procedures to ensure the level of safety of the formation of indicators of income, expenditure, financial results. Formation of a system of accounting and analytical support for maintaining the security of the process of income, expenses and financial results should be considered as a continuous process of formation of information sources that contain the stages of processing and transmission of information. Thus, the organization of primary accounting of income, expenses and financial results should be carried out in accordance with the schedule of document circulation, which must be approved at the enterprise. The organization of secondary accounting of income, expenses and financial results is carried out for each type in the context of each account.
Опис
Ключові слова
фінансова безпека, доходи, витрати, фінансові результати, прибуток (збиток), обліково-аналітичні процедури, financial safety, income, expenses, financial results, profit, accounting and analytical procedures
Бібліографічний опис
Рзаєв, Г.І. Обліково-аналітичні процедури підтримки безпеки формування доходів, витрат і фінансових результатів [Текст] / Г. І. Рзаєв, Д. О. Драгочинська // Вісник Хмельницького національного університету. Економічні науки. – 2019. – №1. – С. 62-65.