THE VALUE OF SIMULATION IN ACCOUNTING TO INFORM MANAGEMENT DECISIONS

Mir Èkonomiki i Upravleniâ

Kovalev A. E.¹ 

[1] Novosibirsk state university of economics and management;

关键词: 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;   

DOI  :  10.25205/2542-0429-2016-16-4-120-130

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown