Ситуаційне моделювання як спосіб формалізації бухгалтерського обліку

Abstract

Розкрито зміст ситуаційного моделювання у сфері бухгалтерського обліку. Охарактеризовано можливість формалізації бухгалтерського обліку з погляду ситуаційного моделювання як певної послідовності впорядкованих етапів господарської діяльності, що поєднуються та відображаються в обліку. Сформульовано підходи до розвитку ситуаційного моделювання в обліковій системі. Identification of accounting in modern conditions from the point of view of the processes of identifying, measuring, registration, accumulation, generalization, storage and transmission of information about the activities of the entity's external and internal users for decision making can be solved by simulation of accounting and economic structures in combination with the relevant correspondence of accounts. The article outlines the possibility of formalization of accounting from the point of view of the situation modelling as a particular sequence of ordered phases of economic activity, which are connected and are reflected. Situational modelling in accounting accounts for its innovative formalization, provides the appropriate implementation of the method of improvement of knowledge and research in this area. The specification of the accounting process in situating plane the positioning of the elements of accounting without losing the main properties, a system – forming unity and interaction of all components. The subject is the application of situational user modelling not only as a means of projecting through the formation of identities and differences with a certain model, but also as an efficient method of teaching credentials of science and training of specialists. Ability accounting system to solve specific problems suggests the existence of welldefined dependencies between fact of economic activity and the system of measures for the implementation of accounting generalizations. The practical meaning of the situation modeдling in accounting determined by the scope of the organizational, documental and management segments accounting for separately taken enterprise and a set of conventions, and the main tools of the combination of the mentioned components is logically ordered sequence display information in the accounts. This article summarizes the existing approaches to defining the essence and content of the concept of situational modelling in accounting and contains proposals on regulation of the situation modelling accounting and business structures in combination with the relevant correspondence of accounts, the formation on this basis of innovative constructive impacts on the formalization of accounting as a whole.