1. THE VALUE OF SIMULATION IN ACCOUNTING TO INFORM MANAGEMENT DECISIONS
- Author
-
Kovalev A. E.
- Subjects
прогнозирование ,lcsh:HB71-74 ,бухгалтерский учет ,уровни моделирования ,accounting ,выработка управленческих решений ,lcsh:Economics as a science ,forecasting ,economic processes ,управление ,managerial decisions ,predictive model ,планирование ,экономические процессы ,descriptive model ,levels of modeling ,описательная модель ,прогнозная модель ,planning ,management - Abstract
The article discusses the role and position of accounting in the planning, forecasting and decision-making. From the point of view of the role of modeling shown the three levels of models: modeling in mind, based on semi-structured data; modeling in mind, based on qualitative information organized; and tool-modeling prediction. Described the evaluation of accounting information as a descriptive model of economic processes of the organization. Included list of recommendations of practical value to the development of the accounting model of economic processes.
- Published
- 2016