БУХГАЛТЕРСЬКИЙ ОБЛІК ТА ЕКОНОМІЧНИЙ АНАЛІЗ НАСЛІДКІВ НАДЗВИЧАЙНИХ СИТУАЦІЙ

Поляк, Катерина Юріївна; Polyak, K. Y.

БУХГАЛТЕРСЬКИЙ ОБЛІК ТА ЕКОНОМІЧНИЙ АНАЛІЗ НАСЛІДКІВ НАДЗВИЧАЙНИХ СИТУАЦІЙ

Поляк, Катерина Юріївна; Polyak, K. Y.

URI: http://eztuir.ztu.edu.ua/123456789/7019

Date: 2017

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. Робота присвячена дослідженню теоретичних положень та розробці організаційно- методичних рекомендацій з удосконалення бухгалтерського обліку та економічного аналізу наслідків надзвичайних ситуацій як основи інформаційного простору управління заходами з їх подолання та ліквідації. В частинні розвитку теоретичних положень в роботі обґрунтовано, що наслідки надзвичайних ситуацій є інтегрованим об’єктом бухгалтерського обліку та фактором впливу на управління економічних систем різних рівнів. Розроблено моделі ідентифікації наслідків надзвичайних ситуацій в системі об’єктів бухгалтерського обліку. Удосконалено організаційно-методичні положення бухгалтерського обліку наслідків надзвичайних ситуацій шляхом використання транзитних рахунків за запитом. Обґрунтовано напрям розширення фінансової звітності та розроблено пакет внутрішньої звітності для оприлюднення інформації про наслідки надзвичайних ситуацій. Запропоновано методику аналітичної оцінки впливу наслідків надзвичайних ситуацій на показники господарської діяльності.

Abstract (eng):

Thesis for obtaining the scientific degree of Economic Sciences Candidate on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2017. Economic activity of an enterprise is affected by the internal and external factors and can be a reason for emergency situations of anthropogenic nature and can fail in the result of anthropogenic, natural and social emergency situations. These days there exists a need in developing organizational and methodological accounting statements, emergency situations results to figure out data on their influence on the economic activity figures and also new methods of analytical estimation of the influence. The aim of the thesis paper is to ground theoretical statements and to design practical recommendations in improving accounting and economic analysis of emergency consequences. The research target is enterprise’s economic activity in emergency situations conditions, consequences of which are described in accounting and economic analysis systems. The research subject is theoretical, methodological and organizational accounting statements and economic analysis of emergency consequences. The methodological basis of the research is general scientific and specific methods of perceiving phenomena and processes in the accounting and economic analysis systems. The scientific novelty of the received results is in improving theoretical, organizational and methodological statements of accounting and economic analysis of emergency situations. In the research paper the emergency consequences are explained as an integrated accounting object and identification of its features as a phenomenon affecting economic systems of different levels (global, state, regional and enterpreneurial) is defined and requires a special approach to informational support of economic activity in emergency conditions. Accounting system components are defined in the following way: object component – emergency situations features are estimated on different economic system levels on the basis of static analysis methods application; methodic component – critical points of organizational and methodological statements of accounting reflection on the basis of testing and questioning methods application at the local manufacturing enterprises are explained. Theoretical and methodological accounting statements of emergency consequences as an integrated management object are developed through inventing a complex of emergency consequences identification models as a component of non-current and current assets, manufacturing process and costs that is the basis for information production about their influence on the enterprise’s economic activity. Methodological accounting statements of emergency consequences are improved on the basis of transit accounts application, in particular the mechanism of transit accounts application is designed on the request (8th grade of accounts “Transit accounts on the request”, account 82 “Emergency consequences”) and an excerpt of accounts working plan is introduced through extending analytical section to sub - accounts 821 “Production costs caused by emergency consequences”, 822 “General production costs caused by emergency consequences”, 823 “Administrative costs caused by emergency consequences”,824 “Marketing costs caused by emergency consequences”, 825 “Other operational costs caused by emergency consequences”, that made an order of accounting reflection taking into consideration peculiar features of the management object and allows to provide a complex of information requests as for their impact on the economic activity results. An accounting mechanism of developing and distribution of general production costs related to emergency consequences is designed and it foresees a two stage separation according to manufacturing department, sorts of production and a range of distribution basis according to each of them. It lets estimate the emergency consequences impact on the separate business processes and, accordingly, enhance accounting informativeness. Financial statements system improvement through extending its form and developing the order in components formation as it follows: 1). Report on financial results (“Statement of comprehensive income”) – chapter 1, line 2270 is extended “Other costs” in the direction of revealing information on emergency consequences and the structure of chapter 5 is developed “Impact of internal and external environmental risks”, that provides an explanation to emergency situations impact on the accounting objects; 2). Notices to the annual financial statements on the basis of their fragments development describing the emergency situations’ impact on the accounting objects. Methods of analytical estimation of emergency consequences impact on enterprises economic activity results are introduced. It is possible on the basis of extending analytical processes allowing to estimate planned and actual meaning of figures and impact on the latest emergency consequences in the scopes of effective basic means and current assets application and production process. It gives an opportunity to identify a number of cause-and-effect connections and to estimate emergency consequences impact on economic activity effectiveness. Theoretical and methodic statements of economic activity analysis in the emergency conditions are developed through the given explanation of their impact on the resulting analytical figures describing the effectiveness of current and non-current assets application and production process. It is the basis for information and analytical support formation in making management decisions to prevent and redress emergency consequences. Results of accounting development and economic analysis of emergency consequences can be applied by economic entities. Basic theoretical, methodic and organizational statements of investigation resulted in definite achievements to be addressed to by the enterprises. Methodic statements of analytical estimation of emergency consequences’ impact on the economic activity are developed and that are information basis in management decision making to prevent and redress emergency consequences. It is defined that emergency consequences affect the economic analysis figures that causes the economic activity management system transformation. Methodic statements relate to the effectiveness of basic means application, current assets, resulting quality of production process in the scopes of which there is a need to define: projected value of the resulting analytical figure in the beginning of reporting period, actual meaning in the end of reporting period and figures and their changes in the result of emergency consequences. To form a complex analytical procurement of emergency consequences management, analytical estimations and mechanisms of their usage are improved, an order of formation and information basis application is explained and a set of analyst’s documents is elaborated that allowed to optimize analytical activity at the enterprise. Analytical estimation of emergency consequences impact on economic activity is suggested and it gives an opportunity to make strategically important management decisions by internal users and to make investment decisions by external users and as a whole it allows to enhance qualitative characteristics of accounting and analytical systems of economic activity management.

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