1. THE VALUE OF SIMULATION IN ACCOUNTING TO INFORM MANAGEMENT DECISIONS
- Author
-
Kovalev A. E.
- Subjects
управление ,прогнозирование ,планирование ,бухгалтерский учет ,выработка управленческих решений ,описательная модель ,прогнозная модель ,экономические процессы ,уровни моделирования ,management ,forecasting ,planning ,accounting ,managerial decisions ,descriptive model ,predictive model ,economic processes ,levels of modeling ,Economics as a science ,HB71-74 - 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
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