MODELLING OF ENTERPRISE’S ACCOUNTING POLICY: THEORETICAL ASPECT

Abstract

The purpose of this article is to study the possibility of modelling accounting policies and accounting processes. Since accounting processes don’t have defined parameters, to study them we can model their functional features and forecast the behaviour of the object in question in various situations. It is achieved by means of developing certain sign patterns: charts, schemes, unified forms and rules for filling them out. Such modelling is called sign modelling. The most important type of sign modelling is logical-mathematic. In logical mathematic modelling, sign formations and their elements are considered in connection with certain transformations and operations with them. A logical mathematic model (LMM) is a basis (mathematic and linguistic provision) for creating algorithms for accounting processes and software development. Since the accounting objects are rather diversified, the principles of processing corresponding information can also differ. For instance, the most efficient accounting methods and approaches for large enterprises and turn out to be irrational for small enterprises and even result in additional losses and unnecessary increase in the amount of differently detailed information. Methods of the research: the statistical method of the questionnaire and generalization for studying the preconditions of accounting policy development at enterprises; the method of expert evaluation of strong and weak points of the analysed enterprises to define options and threats for their economic activity. Practical results. The content of the conceptual apparatus “accounting policies” is considered. The expediency of application of mathematical modelling information of accounting policy of the enterprise for the choice of effective methods of conducting financial accounting is substantiated. Elements of stages of the process of modelling accounting processes and accounting policy are studied and improved. When creating an accounting model, it is important to take into account which of the factors should be entered into the model. On the one hand, while using a model for forecasting, it is necessary to take into account as many factors as possible. On the other hand, gathering and processing large amounts of information are time-consuming, therefore, it is better to reduce the number of factors restricting by the most powerful ones. Value/originality. The choice of accounting policy should be based on modelling, the central link of which is a system of accounting and analytical support.