Экономика. Учет и аудит

Yaskilka O.A.

Scientific supervisor : Bogdanova V.S
Donetsk National University of Economics and Trade

named after M. Tugan-Baranjvsky

MODELING AS A TOOL OF THE METHODOLOGY IN ACCOUNTING

Topicality of the given work is a kind of modeling that can be considered in accounting as the main method, allowing objects to reflect the state of accounting and bookkeeping procedures as sequential steps of reflection of the facts of economic life in the formation of static and dynamic balance. Modeling allows you to reveal the original structure that underlies any accounting category occurred in practice. The purpose of modeling is to take account all possible correlations, patterns and development conditions by means of models in order to identify the "behavior" of an object in different situations.

This problem was studied by such resbarches as T.N. Malkova, O.I. Kolva, A.A. Shaposhnikov, I.F. Sherry, Y.V. Sokolov, E.S. Hendrikseni, M.F. Van Breda, M.R. Matthews, V.F. Paliy, etc.

The aim of the article is to examine modeling as a tool for accounting methodology; to analyze the theory and to apply it in practice.

The method of accounting is a set of modes and techniques that provide a solid continuous interconnected reflection and control of accounting facilities.

The main instrument of the methodology of scientific research is modeling. Its use allows to improve the methods and means of activity, as it gives possibility to conduct their comprehensive research in course of the scientific knowledge, to justify the choice and to predict the results of the application. Using the principles of modeling provides selection from the variety of all possible solutions of an appropriate minimum the best options.

Modeling, as a method inherent in accounting, is carried out by means of tools, put into the stereotypes of its methodology: the language of accounting transactions and an accounting procedure. The creation of a bookkeeping information model of the economic process, and the disclosure of the nature and structure of the research in accounting are the results of it subject.

The modeling in accounting goes back to the work of I.F. Scherr, who mathematically proved the modern accounting procedure and who developed a balance theory according to which the assets must be equal to liabilities. In the future the ideas of a static balance were worked out by Le Kutre, G.V. Simon. As for the model of the dynamic balance it appeared on the base of the theory of O. Shmalenbaha. As for domestic account, E.K. Hilde worked on this problem. He developed a modeling device for technological processes in the application of the regulatory accounting treatment. Thus, the theory of modeling in accounting has rather serious story and school.

According to M.I. Cutters modeling in accounting can be divided into three stages:

1. The use of mathematical or symbolic illustrative images of accounting categories (example: T-account balance):

2. Modeling of business processes when using algebraic formulas or graphical schemes the structure of the accounts reveals. For example, an accountant and business operations are written with the help of accounting formulas:

20 - 10 (the materials given for production)

99-68 (accrued income tax) or the cost calculations can be represented in the following way:

АС = СR± DN± CR, where

АС - the actual cost,

PRS - the cost of regulatory,

DN - the deviation from the norm,

CR - changing the rules.

There are so many notes and formulas in accounting - it's a mathematical modeling in the form of numerical and logical formulas.

3. Modeling based on the systems theory, when a system of linear equations of cost matrixes «sellers – buyers», «input – output» and so on are formed. Such a models formation can be viewed as a variant of border systems between accounting, analysis and management. In essence, these models can be characterized as a network, and more often they are associated, alternative models. By parameters they can be deterministic models, with clearly defined relationships, as well as probabilistic.

It should be also noted that for accounting processes I.F. Sher's the most interesting work was based on which modern dynamic balance of M.I. Cutter, allocating revenues and expenses by activities: operational, financial and extraordinary. This model is based on following balance equation:

А = К + О + I – C, where

A - Assets, K - capital, O - obligations; I – Income, C - costs.

This model reflects the logical interaction between two formats, that are, the financial business model, based on financial management that has already built a model of management.

Is should not develop a new theory, modeling should become a mean of records building, the organizational basis of the formation of computer accounting programs. The use of modeling in accounting can not only create an information al model of business process organization in the "debit-credit" system but also search for fundamentally new methodological solutions to enhance the reliability of this information al model, of a deeper analysis. Thus, after analyzing above all the types and stages of accounting models, it should be noted that the modeling should be taken into account in a separate area of accounting build on the effective prediction and effective management decisions. In addition, modeling allows you to select the optimal solution and methodology in accounting practice, being a mean of formation of a methodological basis for making professional judgment.