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.