id: 33743
Title: Developing and improving accounting and analytical securement for anti-crisis management of enterprises
Authors: Mulyk T.
Keywords: accounting, analytical securement, for anti-crisis management of enterprises
Date of publication: 2023-09-01 09:31:24
Last changes: 2023-09-01 09:31:24
Year of publication: 2023
Summary: The purpose of the paper is developing and improving accounting and analytical securement for anti-crisis management of enterprises. Methodology. The methodological basis of this research was general scientific and special methods, such as idealization and generalization. Achievement of the defined goal and obtaining reasonable results were carried out through using a set of methods of scientific cognition, such as: analysis and synthesis of the review of certain concepts in scientific sources. Abstract-logical, inductive, and predictive methods were used to summarize the study and draw conclusions, etc. Results. The research considers issues of development of management accounting on the basis of a risk-oriented approach, characterizing the principles of a risk-oriented approach to management, analyzing the share of enterprises that purchase cloud computing services, considering the methodology of risk-oriented management in the management accounting system, and identifying the tools on the basis of which the risk significance is assessed. It is noted that the transformation of management accounting occurs automatically through the integration of technologies and automation of processes: the structure of the organization changes, financial workers and accountants are more flexible in making decisions regarding planning costs, revenues, and profits. Technologies and new management methods have become a solution to the problem of excessive workload of financial personnel with standardized tasks and processes. Thus, automation enabled the transition from a limited and chaotic management accounting system to a flexible, hybrid one. The use of cloud technologies in accounting to ensure anti-crisis management of enterprises is studied, where the most popular programs for automation of accounting at an enterprise are characterized, the essence, role, types and tasks of cloud technologies are assessed, modern cloud services offering comprehensive or partial automation of accounting tasks in Ukraine are characterized, the main advantages and disadvantages of using cloud technologies in solving accounting tasks are highlighted. Promising directions for improving approaches to analyzing the financial condition as an element of preventing enterprise bankruptcy are investigated. Practical implications. They are in the scientific validity and applied orientation of the provisions and approaches presented in this study, the use of which will ensure the improvement of accounting and analytical securement for crisis management of enterprises. Value / originality. It is proposed to improve the accounting and analytical securement for crisis management through the development of management accounting based on a risk-oriented approach, the use of cloud technologies in accounting, and the improvement of approaches to analyzing the financial condition as an element of preventing enterprise bankruptcy.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/33743.pdf
Publication type: Монографії видані за кордоном
Publication: In: The scientific paradigm in the context of technological development and social change. Scientific monograph. Part 1. Riga, Latvia : “Baltija Publishing”, 2023. P. 198-224. DOI: https://doi.org/10.30525/978-9934-26-297-5-8
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