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.
About the Author
A. E. Kovalev
Novosibirsk state university of economics and management, Novosibirsk
Russian Federation
Russian Federation
References
1. Teplov L. P. Chto schitat'. Ocherki po jekonomicheskoj kibernetike. M.: Moskovskij
2. rabochij, 1970. 320 s. (In Russ.)
3. Maljuga M. L. Rol' dvojnoj zapisi v buhgalterskom uchete: istoriko-teoreticheskij aspekt: Monografija. Zhitomir: Ruta, 2003. 512 s. (In Russ.)
4. Bol'shaja sovetskaja jenciklopedija. M.: Sovetskaja jenciklopedija. 1969–1978. (In Russ.)
5. Sokolov Ja. V., Sokolov V. Ja. Istorija buhgalterskogo ucheta. M.: Finansy i statistika, 2004. 272 s. (In Russ.)
6. Cikritzis D. Modeli dannyh / D. Cikritzis, F. Lohovski; per. s angl. M. : Finansy i statistika, 1985. 344 s. (In Russ.)
7. Rashitov P. C. Logiko-matematicheskoe modelirovanie v buhgalterskom uchjote. M.: Finansy, 1979. 128 s. (In Russ.)
8. Kol'vah O. I., Sbitneva S. A. Matrichnaja model' finansovogo ucheta i prognozirovanie na ee osnove. Audit i finansovyj analiz, 2013, № 2, р. 133–145. (In Russ.)
9. Ivashkevich V. B. Buhgalterskij upravlencheskij uchet: Uchebnik dlja vuzov. M.: Jurist, 2003. 618 s. (In Russ.)
10. Alahov B. V. JeVM i modelirovanie zadach promyshlennogo ucheta. M., 1974, 128 c. (In Russ.)
11. Petrenko S. N., Bessarabov V. O. Model' postroenija social'no orientirovannogo buhgalterskogo ucheta i otchetnosti: organizacionnaja komponenta. Vestnik Permskogo universiteta, 2015, № 4 (27), р. 170–178. (In Russ.)
12. Egorova S. K. Modelirovanie v uchete kak metodologicheskaja osnova informacionnogo obespechenija upravlenija (na primere sfery servisa). Fundamental'nye i prikladnye issledovanija kooperativnogo sektora ekonomiki. Izdatel'stvo: Rossijskij universitet kooperacii, 2014, р. 99–103. (In Russ.)
13. Objectives of financial statements. Report of the Study Group on the objectives of financial statements. American institute of Certified Public Accountants, October, 1973.
14. Busygin A. V. Jeffektivnyj menedzhment: Kurs lekcij. Vypusk 3. M.: Jel'f K, 1999. S. 38. (In Russ.)
15. Fajol' A. Obshhee i promyshlennoe upravlenie. 1916. Per. na rus. B.V. Banina-Korenja, 1923. (In Russ.)
16. Karpov A.V. Psihologija menedzhmenta: Ucheb. posobie. M.: Gardariki,2005. 584 s. (In Russ.)
17. Revskaja N. E. Psihologija menedzhmenta. Konspekt lekcij. SPb.: Al'fa, 2001. 240 s. (In Russ.)
18. Drucker P.F. The Information Executives Truly Need. Harvard Business Review on Measuring Corporate Performance. Harvard Business School Press, 1998, p. 1–24.
19. Palij V. F., Sokolov Ja. V. ASU i problemy teorii buhgalterskogo ucheta. M.: Finansy i statistika, 1981. 224 s. (In Russ.)
20. Shaposhnikov A. A. Klassifikacionnye modeli v buhgalterskom uchete. M.: Finansy i statistika, 1982. 144 s. (In Russ.)
21. Chen P. P. The Entity-Relationship Model – Toward a Unified View of Data. ACM Transactions on Database Systems (TODS). N. Y., 1976. Vol. 1. P. 9–36.
22. Sokolov Ja. V. Osnovy teorii buhgalterskogo ucheta. M.: Finansy i statistika, 2003. 496 р. (In Russ.)
23. Medvedev M. Ju. Buhgalterskij uchet dlja posvjashhennyh. M.: FBK-PRESS, 2004. 320 s. (In Russ.)
24. Kovalev A. E. Teorija mnogomernogo buhgalterskogo ucheta: monografija. Novosibirsk, 2016. 284 s. (In Russ.)
25. Voronin A. A., Gubko M. V., Mishin S. P., Novikov D. A. Matematicheskie modeli organizacij. M.: LENAND, 2008. 360 s. (In Russ.)
26. McCarthy, W. E. The REA Modelling Approach to Teaching Accounting Information Systems // Accounting Education. 2003. № 18 (4).
Review
For citations:
Kovalev A.E. The value of simulation in accounting to inform management decisions. World of Economics and Management. 2016;16(4):120–130. (In Russ.)
Views:
165
Email this article 
