ECONOMIC SECURITY AS AN ELEMENT OF STRATEGIC MANAGEMENT SYSTEM: ACCOUNTING AND ANALYTICAL ASPECT

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

PDF
Published: Oct 12, 2018
https://doi.org/10.30525/2256-0742/2018-4-3-309-318

  Larysa Tytenko

Abstract

The purpose of the paper is to implement the strategic management system at an enterprise, many information resources are required. Being at the crossroads of accounting, analysis, control, and coordination, the accounting and analytical support plays a special role in the enterprise’s strategic management – it connects, integrates, and coordinates all these functions, transferring the enterprise management to a qualitatively new level. Methodology. The accounting and analytical support serves as a self-regulation mechanism at the enterprise providing feedback in the management system. The effectiveness of strategic management is measured by the enterprise response to changes in the environment, by time limits of data flow. The data flow speed is determined by the maximum amount of information received for the shortest period of time and indicates the economic system efficiency, ability to respond flexibly, timely, and adequately to changes in the external and internal environment. The enterprise management effectiveness depends on the enterprise managers’ knowledge of the market, the conditions of its operation, the number of competitors, similar goods, development dynamics, etc. The purpose of the article is to justify expediency of the logistic approach applied to the organization of the enterprise’s accounting and analytical support, harmonization of principles of its development, determination of an element for analysis of the necessary information about the enterprise resources, competition, and changes in the internal and external environment. Results. To achieve this goal, an issue of an integrated approach to the creation of the accounting and analytical support as a key tool for the formation of a data flow in the enterprise’s strategic development system was considered. Theoretical approaches to the definition of “accounting and analytical support” are generalized and the main directions of the accounting and analytical support development, which can be used at modern enterprises, are described herein. The accounting and analytical support is proved to be a continuous data flow aimed at a single goal – to provide complete, reliable, relevant information on all levels of management in different activities. Specific characteristics of data flows (purposefulness, speed, discreteness, intensity, capacity, multifunctionality) are proved to increase the accounting and analytical support efficiency. Practical implications. All flow processes at an enterprise form an information system, consisting of: 1) information infrastructure (information and technology); 2) information support (means of information collection, processing, storage and transmission – information and communication resources). The data flow is believed to be one of the elements in the information space, which is considered from different aspects. For this purpose, the accounting and analytical support was offered to form on the principles of the logistic approach. Elements of the accounting and analytical support system are proposed to harmonize on modern principles, grouped in three directions: from general scientific principles of development strategy formation to development of requirements for the information support quality. Also, a key component is revealed to be required to coordinate and assess the entire system efficiency. Value/originality. The economic security system was proposed as this component, and the directions for the accounting and analytical support for economic security under strategic development were explored. The sequence of information formation and control measures in the economic security system is determined herein.

How to Cite

Tytenko, L. (2018). ECONOMIC SECURITY AS AN ELEMENT OF STRATEGIC MANAGEMENT SYSTEM: ACCOUNTING AND ANALYTICAL ASPECT. Baltic Journal of Economic Studies, 4(3), 309-318. https://doi.org/10.30525/2256-0742/2018-4-3-309-318
Article views: 602 | PDF Downloads: 444

##plugins.themes.bootstrap3.article.details##

Keywords

strategic management, accounting and analytical system, economic security, principles, methods, analysis, information, control, information flow, information flow management

References

Bezrodna T.N. (2008). Oblikovo-analitychne zabezpechennya upravlinnya pidpryyemstvom: vyznachennya sutnosti ponyattya [Accounting and analytical support for business management: the concept definition]

Visn. Sxidnoukrayinskogo nacz. un-tu im. V. Dalya, no. 10 (128), vol. 2, pp. 12-18. Retrieved from: http://dspace.snu.edu.ua:8080/jspui/bitstream/123456789/523/8/bezrodna.pdf (Access: 10.04.2018)

Haluzina S.M. (2006). Aspektyi povyisheniya roli uchetno-analiticheskoy informatsii v sisteme upravlennya organizatsiey: monogr [Aspects of increased role of accounting and analytical information in the enterprise’s management system: monograph] SPb.: Knowledge. (in Ukrainian)

Hanhal L.S. (2016). Mekhanizm oblikovo-analitychnoho zabezpechennya upravlinnya konkurentospromozhnistyu silskohospodarskykh pidpryyemstv [Mechanism of accounting and analytical supportformanagement of agricultural enterprises’competitiveness]. Innovative Economy, vol. 1-2 [61], pp. 124-130.

Hayduk I.S. (2016). Oblikovo-analitychne zabezpechennya upravlinnya ekonomichnoyu bezpekoyu pidpryyemstva [Accounting and analytical support for the enterprise’s economic security]. University Economic Bulletin, no. 28/1, pp. 33-40.

Holov S.F. (2003). Upravlinskyy oblik: pidruchnyk [Management accounting: Textbook]. K.: Libra. (in Ukrainian)

Hrinka T.I. (2013). Suchasni problemy oblikovo-analitychnoho zabezpechennya v systemi ekonomichnoyi bezpeky pidpryyemstva [Modern problems of accounting and analytical support in the economic security system] Proceedings of Kirovograd National Technical University. Economics, vol. 23, pp. 414-418.

Hudzynsky O.D., Kireytsev H.H., Pakhomova T.M. (2008). Teoretychni aspekty formuvannya oblikovoanalitychnoho mekhanizmu menedzhmentu [Theoretical aspects of formation of the management accounting and analytical mechanism] AIC Accounting and Finance, no. 3, pp. 89-93.

Hurenko T.O., Derevyanko S.I., Lipova A.S. (2013). Teoretychni osnovy formuvannya oblikovo-analitychnoho zabezpechennya upravlinnya [Theoretical principles of formation of accounting and analytical support for management] Retrieved from: http://ecnof_2013_10(3)_35.pdf (Access: 03.03.2018)

Hylmiyarova M.R. (2012). Kontseptualnaya uchetno-analiticheskaya model denezhnyih potokov korporativnih struktur [Conceptual accounting and analytical model of money flows of corporate structures] Vestnyk Pskovskogo gosudarstvennogo unyversyteta. seryya:ekonomyka.pravo.upravlenye, pp. 44-48. Retrieved from: http://pskgu.ru/projects/pgu/storage/wt/wet02/wet02_07.pdf (Access: 03.03.2018)

Kaminska T.H. (2002). Oblikovo-analitychnyy protses: yoho zmist stadiyi [Accounting and analytical process: its content]. SAU Scientific collection, vol. 50, pp. 313-31.

Kasich A.O., Tsygan R.M., Karban O.I. (2013). Naukovo-metodychni osnovy oblikovo-analitychnoho zabezpechennya upravlinnya prybutkom pidpryyemstva [Scientific and methodological basis of accounting and analytical support for the enterprise’s profit management] Problems of Economics, no. 1, pp. 191-196.

Kirsanova V.V., Faschenko M.O. (2014). Oblikovo-analitychne zabezpechennya yak skladova funktsionuvannya systemy ekonomichnoyi bezpeky pidpryyemstva [Accounting and analytical support as part of the economic security system]. Odessa: V International Scientific and Practical Internet Conference "Problems of markets and regional development in Ukraine in the XXI century".

Kuzhelny M.V., Linnyk V.G. (2001). Teoriya bukhhalterskoho obliku [Theory of Accounting]. K.: KNEU. (in Ukrainian)

Melnik Yu.M. (2015). Oblikovo-analitychna systema v zabezpechenni finansovoyi stiykosti promyslovoho pidpryyemstva v tsilyakh prohnozuvannya bankrutstva [The accounting and analytical system to ensure the financial stability of an industrial enterprise to predict bankruptcy]. Ekonomika: realiyi chasu, no 3(19), pp. 213-217. Retrieved from: http://economics.opu.ua/files/archive/2015/No3/213-217.pdf (Access: 5.02.2018)

Mnikh E.V. (2011). Ekonomichnyy analiz [Economic Analysis: Textbook]. K.: Knowledge. (in Ukrainian)

Napadovska L.V., Dobiya M., Sander Sh., Matezych R. et al. (2008). Teoriya bukhhalterskoho obliku: monohr. [Accounting Theory: monograph.]. K.: KNTU. (in Ukrainian)

Oliynychenko O.M. (2012). Udoskonalennya mekhanizmu orhanizatsiyi informatsiynykh potokiv u marketynhoviy diyalnosti na pidpryyemstvi [Improvement of the mechanism of organization of information flows in the enterprise’s marketing activity [Text] / Scientific papers of the National University of Food Technologies. no. 42, pp. 171-176.

Parkhomenko O.V. (2006). Informatsiyno-analitychne zabezpechennya protsesu pryynyattya rishen v systemi naukovo-tekhnichnoyi informatsiyi [Information and analytical support for decision-making in the scientific and technical information system] (PhD Thesis). Kyiv: KNEU.

Pisarenko T. (2010). Rol upravlinskoho obliku u formuvanni efektyvnoyi systemy informatsiynykh potokiv na pidpryyemstvi [Role of management accounting in formation of an effective system of information flows at the enterprise [Text] Economic Analysis. vol. 6, pp. 295-297.

Popovich P.Ya. (2008). Ekonomichnyy analiz diyalnosti subyektiv hospodaryuvannya: pidruchnyk [Economic analysis of business activity: textbook]. K.: Knowledge (in Ukrainian)

Pylypenko A.A. (2007). Orhanizatsiya oblikovo-analitychnoho zabezpechennya stratehichnoho rozvytku pidpryyemstva [Organization of accounting and analytical support for the company’s strategic development]. Kharkiv: KhNUE. (in Ukrainian)

Ratushyna O.P. (2012). Oblikovo-analitychne zabezpechennya analizu rezultativ diyalnosti [Accounting and analytical support of performance analysis]. AIC Accounting and Finance, no. 1, pp. 72-76.

Resler M.V. (2012). Znachennya oblikovo-analitychnoyi informatsiyi v upravlinni pidpryyemstvom [Value of accounting and analytical information to company management] Scientific Bulletin of the Uzhgorod State University: Economics, vol. 09. Ed.3 (37), pp. 146-148.

Runcheva, N. V. (2011). Oblikovo-analitychne zabezpechennya silskohospodarskoyi diyalnosti [Accounting and analytical support for agricultural activities]. Tavria State Agrotechnical University, vol. 186, pp. 186-192.

Shtanhret A.M. (2017). Oblikovo-analitychne zabezpechennya upravlinnya ekonomichnoyu bezpekoyu pidpryyemstva: metodychni zasady [Accounting and analytical support for management of the enterprise’s economic security: methodological foundations]. Economics and business management. Mukachevo State University. No. 9, pp. 722-726. Retrieved from: http://www.economyandsociety.in.ua/journal/9_ukr/123.pdf (Access: 10.01.2018)

Shtanhret A.M., Karaim M.M. (2016). Oblikovo-analitychne zabezpechennya v protsesi upravlinnya ekonomichnoyu bezpekoyu pidpryyemstva [Accounting and analytical support in the management of the enterprise’s economic security]. Scientific notes, Vol. 53, pp. 167-172. Retrieved from: http://nz.uad.lviv.ua/static/media/2-53/20.pdf (Access: 10.01.2018)

Titarenko H.B. (2010). Metodychni pidkhody dlya pobudovy oblikovo-analitychnoyi systemy z vykorystannyam ekspertnykh otsinok [Methodological approaches for building the analytical accounting system using specialists’ reviews]. AIC Accounting and Finance, no. 4, pp. 66-69.

Vasenev K.A. (2003). Analiz informatsionnyih potokov promyishlennogo predpriyatiya v kontrollinge [Analysis of information flows of an industrial enterprise in controlling [Text]. Company Management, no. 2, pp. 46-56.

Verba V.A. (2009). Informatsiyne zabezpechennya upravlinnya rozvytkom kompaniyi [Information support for the enterprise’s development management [Text]. Formation of market economy: Collection of KNEU, no. 22, pp. 145-154.

Voloshchuk L.O. (2011). Oblikovo-analitychne zabezpechennya upravlinnya innovatsiynym rozvytkom pidpryyemstva [Accounting and analytical support for the company’s innovative development]. Papers by Odessa Polytechnic University: Scientific and industrial collection, vol. 2(36), pp. 301-307.

Volska V.V. (2012) Metodychni pidkhody do oblikovo-analitychnoho zabezpechennya ta audytu upravlinskoyi diyalnosti ahrarnykh pidpryyemstv [Methodological approaches to accounting and analytical support and agricultural enterprises’ management audit]. Theory and methodology of accounting, control and analysis, no. 3(24), pp. 83-88.

Yuzva R.P. (2011). Oblikovo-analitychne zabezpechennya upravlinnya diyalnistyu pidpryyemstv spyrtovoyi promyslovosti [Accounting and analytical support management of enterprises in the alcoholic beverages industry] (PhD Thesis). Ternopil: Ternopil Economic University.

Zahorodniy A.H. (2010). Otsinyuvannya efektyvnosti systemy oblikovo-analitychnoho zabezpechennya menedzhmentu pidpryyemstva [Evaluation of effectiveness of accounting and analytical support for the enterprise’s management] Proceedings of the International Scientific Conference ["State and prospects of the accounting and information system in Ukraine"] (Ternopil, 23-24 April 2010) / Ministry of Education and Science of Ukraine. Ternopil: TNEU. T. 31-32.

Zhukova D.A. (2015). Metodychnyy pidkhid do vyznachennya yakosti informatsiynykh potokiv na pidpryyemstvi [Methodical approach to determination of the information flow quality at the enterprise]. University’s scientific notes, no 2, pp. 308-315.

Issue
Vol. 4 No. 3 (2018): Baltic Journal of Economic Studies