Please use this identifier to cite or link to this item: http://ena.lp.edu.ua:8080/handle/ntb/56109
Title: Accounting and analytical support for formation of enterprise economic security costs and their controlling process
Authors: Grytsay, O.
Havran, M.
Affiliation: Lviv Polytechnic National University
Bibliographic description (Ukraine): 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.
Bibliographic description (International): 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.
Is part of: Economics, Entrepreneurship, Management, 1 (7), 2020
Issue: 1
Issue Date: 24-Feb-2020
Publisher: Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Place of the edition/event: Львів
Lviv
DOI: doi.org/10.23939/eem2020.01.075
UDC: 658
338
65.012.8
JEL: M
41
Keywords: enterprise economic security costs
management
accounting and analytical system
reporting
control
Number of pages: 9
Page range: 75-83
Start page: 75
End page: 83
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.
URI: http://ena.lp.edu.ua:8080/handle/ntb/56109
Copyright owner: © Національний університет “Львівська політехніка”, 2020
URL for reference material: http://old2.niss.gov.ua/content/articles/files/lyashenko_1_druk-43fc7.pdf
http://www.economyandsociety.in.ua/journal/7_ukr/32.pdf
https://zakon.rada.gov.ua/laws/show/z0027-00
References (Ukraine): 1. Liashenko, O. M. (2015). Kontseptualizatsiia upravlinnia ekonomichnoiu bezpekoiu pidpryiemstva [The conceptualization of economically secure enterprise management]. Retrieved from http://old2.niss.gov.ua/content/articles/files/lyashenko_1_druk-43fc7.pdf [in Ukrainian].
2. Shtanhret, A. M. & Karaim, M. M. (2017). Kontseptualni zasady formuvannia systemy oblikovoanalitychne zabezpechennia upravlinnia ekonomichnoiu bezpekoiu pidpryiemstva [Conceptual bases of formation of accounting and analytical support system for management of company’s economic security]. Lviv: Naukovi zapysky Ukrainskoi akademii drukarstva, 1(54), 147–153 [in Ukrainian].
3. Bartashevska, Yu.M. (2016). Ekonomichna bezpeka pidpryiemstva: faktory vplyvu ta shliakhy zabezpechennia [Economic security of the enterprise: factors of influence and ways of providing]. Mukachiv: Ekonomika i suspilstvo. Mukachivskyi Derzhavnyi Universytet, 7, 189–194. Retrieved from http://www.economyandsociety.in.ua/journal/7_ukr/32.pdf [in Ukrainian].
4. Oleksiv, I. (2014). Theoretical and practical approaches to identification of stakeholder interests of the company. Lviv: Economics, Entrepreneurship, Management. Lviv Polytechnic National University. 1 (1), 31–35
5. Qi, Z., Shi, Z., Li, F., Zhang, H., Liu, H. & Feng J. (2016). Development and application of the security stability control management system. Power System Protection and Control. 44 (1), 122–127.
6. Ovcharuk, V. V. (2018). Systemy administruvannia v upravlinni pidpryiemstvamy: pobudova ta zastosuvannia z urakhuvanniam yevrointehratsiinykh protsesiv [Administration systems in enterprise management: construction and application taking into account European integration processes]. Lviv: Halytska vydavnycha spilka, 276 [in Ukrainian].
7. Pogorelov, Y. S. & Bulcot H. V. (2014). Pryntsypy ta skladovi kontroliu yak elementu systemy ekonomichnoi bezpeky pidpryiemstva [Principles and components of control as an element in an enterprise economic security system]. Khmelnitsky: Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky, 3, 39–41. [in Ukrainian].
8. Kostyrko, R. O. (2010). Kontrol i analiz v systemi upravlinnia ekonomichnym potentsialom hospodariuiuchoho sub’iekta: metodolohiia ta orhanizatsiia [Control and analysis in the economic potential management system of an economic entity: methodology and organization.]. Luhansk: Skhidnoukrainskyi universytet im. V. Dalia [in Ukrainian].
9. Hnylytska, L. (2014). Vidobrazhennia vytrat, pov’iazanykh z diialnistiu iz zabezpechennia bezpeky pidpryiemstva v systemi bukhhalterskoho obliku ta vidkrytoi zvitnosti [Display costs related to enterprise security activities in accounting and open reporting]. Bukhhalterskyi oblik i audyt. 4, 39–46 [in Ukrainian]
10. Vytraty [Costs]. (1999, December 14). Polozhennia (standart) bukhhalterskoho obliku N16. Nakaz Ministerstva finansiv Ukrainy [National accounting principles (standard) (NAP(S)) Order of the Ministry of Finance of Ukraine ] № 860/4153. Retrieved from https://zakon.rada.gov.ua/laws/show/z0027-00 [in Ukrainian]
11. Zhyvko Z.B. (2012) Ekonomichna bezpeka pidpryiemstva: sutnist, mekhanizm zabezpechennia ta upravlinnia [Economic security of the enterprise: essence, mechanism of providing and management] Lviv. LihaPres, 256 [in Ukrainian]
12. Shatalkin, I. A. (2014) Problemyi izmereniya transaktsionnyih izderjeki sposobyi ih preodoleniya [Problems of transaction costs' measurement] Scientists notes of Petrozavsk State University. 1, 108–110. [in Russian]
13. Zakharov O. Yu. (2008). Obespechenie kompleksnoy bezopasnosti predprinimatelskoy deyatelnosti. Teoriya i praktika [Ensuring comprehensive security of business activity. Theory and Practice] Moscow: VCT, 320 [in Russian]
References (International): 1. Liashenko, O. M. (2015). Kontseptualizatsiia upravlinnia ekonomichnoiu bezpekoiu pidpryiemstva [The conceptualization of economically secure enterprise management]. Retrieved from http://old2.niss.gov.ua/content/articles/files/lyashenko_1_druk-43fc7.pdf [in Ukrainian].
2. Shtanhret, A. M. & Karaim, M. M. (2017). Kontseptualni zasady formuvannia systemy oblikovoanalitychne zabezpechennia upravlinnia ekonomichnoiu bezpekoiu pidpryiemstva [Conceptual bases of formation of accounting and analytical support system for management of company’s economic security]. Lviv: Naukovi zapysky Ukrainskoi akademii drukarstva, 1(54), 147–153 [in Ukrainian].
3. Bartashevska, Yu.M. (2016). Ekonomichna bezpeka pidpryiemstva: faktory vplyvu ta shliakhy zabezpechennia [Economic security of the enterprise: factors of influence and ways of providing]. Mukachiv: Ekonomika i suspilstvo. Mukachivskyi Derzhavnyi Universytet, 7, 189–194. Retrieved from http://www.economyandsociety.in.ua/journal/7_ukr/32.pdf [in Ukrainian].
4. Oleksiv, I. (2014). Theoretical and practical approaches to identification of stakeholder interests of the company. Lviv: Economics, Entrepreneurship, Management. Lviv Polytechnic National University. 1 (1), 31–35
5. Qi, Z., Shi, Z., Li, F., Zhang, H., Liu, H. & Feng J. (2016). Development and application of the security stability control management system. Power System Protection and Control. 44 (1), 122–127.
6. Ovcharuk, V. V. (2018). Systemy administruvannia v upravlinni pidpryiemstvamy: pobudova ta zastosuvannia z urakhuvanniam yevrointehratsiinykh protsesiv [Administration systems in enterprise management: construction and application taking into account European integration processes]. Lviv: Halytska vydavnycha spilka, 276 [in Ukrainian].
7. Pogorelov, Y. S. & Bulcot H. V. (2014). Pryntsypy ta skladovi kontroliu yak elementu systemy ekonomichnoi bezpeky pidpryiemstva [Principles and components of control as an element in an enterprise economic security system]. Khmelnitsky: Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky, 3, 39–41. [in Ukrainian].
8. Kostyrko, R. O. (2010). Kontrol i analiz v systemi upravlinnia ekonomichnym potentsialom hospodariuiuchoho sub’iekta: metodolohiia ta orhanizatsiia [Control and analysis in the economic potential management system of an economic entity: methodology and organization.]. Luhansk: Skhidnoukrainskyi universytet im. V. Dalia [in Ukrainian].
9. Hnylytska, L. (2014). Vidobrazhennia vytrat, pov’iazanykh z diialnistiu iz zabezpechennia bezpeky pidpryiemstva v systemi bukhhalterskoho obliku ta vidkrytoi zvitnosti [Display costs related to enterprise security activities in accounting and open reporting]. Bukhhalterskyi oblik i audyt. 4, 39–46 [in Ukrainian]
10. Vytraty [Costs]. (1999, December 14). Polozhennia (standart) bukhhalterskoho obliku N16. Nakaz Ministerstva finansiv Ukrainy [National accounting principles (standard) (NAP(S)) Order of the Ministry of Finance of Ukraine ] No 860/4153. Retrieved from https://zakon.rada.gov.ua/laws/show/z0027-00 [in Ukrainian]
11. Zhyvko Z.B. (2012) Ekonomichna bezpeka pidpryiemstva: sutnist, mekhanizm zabezpechennia ta upravlinnia [Economic security of the enterprise: essence, mechanism of providing and management] Lviv. LihaPres, 256 [in Ukrainian]
12. Shatalkin, I. A. (2014) Problemyi izmereniya transaktsionnyih izderjeki sposobyi ih preodoleniya [Problems of transaction costs' measurement] Scientists notes of Petrozavsk State University. 1, 108–110. [in Russian]
13. Zakharov O. Yu. (2008). Obespechenie kompleksnoy bezopasnosti predprinimatelskoy deyatelnosti. Teoriya i praktika [Ensuring comprehensive security of business activity. Theory and Practice] Moscow: VCT, 320 [in Russian]
Content type: Article
Appears in Collections:Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 1



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