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Учетно-аналитические источники идентификации экономических рисков // Accounting and Analytical Sources of Economic Risks Identifcation

Author

Listed:
  • T. Serebryakova Yu.

    (Russian University of Cooperation)

  • O. Gordeeva G.

    (Russian University of Cooperation)

  • O. Kurtayeva Yu.

    (Russian University of Cooperation)

  • Т. Серебрякова Ю.

    (Российский университет кооперации)

  • О. Гордеева Г.

    (Российский университет кооперации)

  • О. Куртаева Ю.

    (Российский университет кооперации)

Abstract

The growth of the economy of an enterprise necessitates the use of risk-oriented approach to numerous management systems. Control is no exception. Risk-based control has risk management as a foundation. Risk management means taking risks into account and their analysis. An interesting methodological problem is to research the methodological opportunities to use accounting information in risk management in particular for risk identifcation, assessment and monitoring. The researchers use general scientifc methods of cognition such as systematic approach, logical generalization, legal and linguistic analysis, hypothesis. It is appropriate to identify the risks for all the levels of management and process. The processes at all levels are reflected in accounting. The idea is to extract the information necessary for business risk identifcation from the accounting data. The authors propose to use the Yuji Ijiri principle of triple accounting and to extend it to quadruple accounting. The proposed methodology is realized through automated information systems because the necessary detailing could be obtained by using computers. The main idea is that the change in capital is analyzed frst by changes in the balance sheet data and then by revenues and expenses. The results of calculations are presented in formats 1 and 2 accordingly. The results of capital factor analysis of capital due to changes in assets and liabilities are presented in format 3. The influence of changes of proft components on capital is presented in format 4. The results of the analysis are used to identify and make the primary assessment or risks. The proposed methodology of risk identifcation and their primary assessment makes it possible: 1. To use the data from accounting systems to identify business risks on systematic basis. 2. To ensure the comprehensive approach to risk identifcation. 3. To provide a mental representation of factors influencing the capital growth. С ростом экономики предприятия возникает потребность в использовании риск-ориентированного подхода ко многим процессам управления. Не является исключением и контроль. Контроль, основанный на риске, базируется на управлении рисками. Управление рисками означает их учет и анализ. Исследовать методические возможности использования бухгалтерской информации в целях управления рисками, в частности для их идентификации, оценки и мониторинга, представляется интересной методологической задачей. В работе использовались общенаучные методы познания: системный подход, логическое обобщение, правовой, лингвистический анализ, гипотеза. Риски целесообразно идентифицировать для каждого уровня управления и процесса. Процессы на всех уровнях находят свое отражение в учете. Идея заключается в том, чтобы из данных бухгалтерского учета извлечь необходимую информацию для опознания рисков бизнеса. Предлагается использовать принцип «тройной бухгалтерии» Юджи Идзири. При этом предлагается расширить его до квадро-учета. Предлагаемая методика реализуется в среде автоматизированных информационных систем, поскольку необходимую детализацию можно получить именно с использованием вычислительной техники. Суть заключается в том, что изменение капитала анализируется по изменению балансовых данных, а затем по доходам и расходам. Результаты расчетов представляются в форматах 1 и 2 соответственно. В формате 3 представляются результаты факторного анализа капитала за счет изменения имущества и обязательств, в формате 4 — влияния изменения составляющих прибыли на капитал. Результаты анализа используются для выявления и первичной оценки рисков. Предлагаемая методика выявления и первичной оценки рисков позволяет: 1. Использовать данные учетных систем на систематической основе для выявления рисков бизнеса. 2. Обеспечить сплошной подход к выявлению рисков. 3. Дает наглядное представление о факторах, влияющих на прирост капитала.

Suggested Citation

  • T. Serebryakova Yu. & O. Gordeeva G. & O. Kurtayeva Yu. & Т. Серебрякова Ю. & О. Гордеева Г. & О. Куртаева Ю., 2018. "Учетно-аналитические источники идентификации экономических рисков // Accounting and Analytical Sources of Economic Risks Identifcation," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 5(5), pages 24-32.
  • Handle: RePEc:scn:accntn:y:2018:i:5:p:24-32
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    References listed on IDEAS

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    1. Sven Ove Hansson & Terje Aven, 2014. "Is Risk Analysis Scientific?," Risk Analysis, John Wiley & Sons, vol. 34(7), pages 1173-1183, July.
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