Situational modeling formalization method of accounting


Yastrubskyy M.J., Kuz I.I.

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
nnovative formalization, provides the appropriate implementation of the method of
mprovement 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 well-
defined dependencies between fact of economic activity and the system of measures for the
mplementation of accounting generalizations.
The practical meaning of the situation mode ling 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.