Accounting and analytical support for formation of enterprise economic security costs and their controlling process
Date
2020-02-24
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Lviv Politechnic Publishing House
Abstract
The article reveals the interdependence
of enterprise property preservation and quality of
information for ensuring management and controlling
processes efficiency. The dependence of economic
security on qualitatively-formed accounting and
analytical support for such purposes is substantiated. It
is analyzed the enterprise’s activities in terms of
economic security formation by rational costs, in
particular the influence of spent financial resources on
employees’ physical and moral security, formation of
intellectual property, etc. The authors prove that
nowadays, there are inconsistencies of the current
accounting with the enterprise economic security
requirements. The scientific validity of this study is to
overcome the inconsistency of different user groups’
information needs with appropriate accounting data that
causes difficulties to make timely and reasonable
management decisions. It is emphasized that there are
no methodological recommendations for reflecting
enterprise economic security costs in its accounting. The
novelty of the research paper is to partially solve the
outlined problems because of using a subaccount
“Economic security costs” in accounting. The authors
argue that this additional methodical measure will help
to find necessary data and use information more quickly
for managing economic security costs. Considering no
imperative restrictions on creating separate articles in
reports for these types of costs, the authors suggest
internal management accounting report forms. Their
usage will create the environment of whole information
about enterprise economic security costs for conducting
analysis and maintaining control in this field. Some
forms are proposed to be used in internal management
reporting system (“Consolidated statement of enterprise
economic security costs accounting” and “Statement of
analytical accounting of the enterprise economic
security costs”). The suggested form “Control statement
of economic security costs by articles” allows a more
detailed study of costs deviations from the planned or
allowable amounts in terms of economic security costs.
As internal control is a measure it is possible to verify
the expediency, efficiency or legitimacy of business
operations associated with enterprise economic security.
For conducting the research, general scientific methods,
special approaches in the subject area of knowledge and
comparative analysis means have been applied.
Description
Keywords
enterprise economic security costs, management, accounting and analytical system, reporting, control
Citation
Grytsay O. Accounting and analytical support for formation of enterprise economic security costs and their controlling process / O. Grytsay, M. Havran // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2020. — Vol 7. — No 1. — P. 75–83.