Accounting and Analytical Support for Formation of Enterprise Economic Security Costs and Their Controlling Process

: сс. 75 - 83
Lviv Polytechnic National University, Ukraine
Національний університет "Львівська політехніка"

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.

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