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Functions, Methods and Principles of Accounting in Improving an Enterprise's Economic Security

Author

Listed:
  • Ilona Melnychenko

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

Abstract

The article clarifies the tools of interaction and implementation of functions, methods and principles of accounting in reliance on the use of all elements of commercial policy on accounting with the view of improving economic stability. The essence and major tasks of economic stability of an enterprise are under consideration. The place of every investigated element has been defined and main shortcomings in those elements' implementation have been outlined, while resolving issues of an enterprise's economic stability. Basic trends have been explained in further investigations as to a more intensified interaction of functions, methods and principles of accounting in improving an enterprise's economic stability. Particularly, it is suggested that: 1) specific methods of inventory assessment and fixed assets that would ensure a non-biased assessment of an enterprise's financial self-sufficiency, resilience and competitive strength should be selected from the available proposed ones and applied according to the chosen policy of accounting; 2) specific methods of accounting with the view of compiling a document management schedule in order to improve the economic stability by means of an enterprise's legal remedies and protection of internal information should be selected from the available proposed ones and applied accordingly.

Suggested Citation

  • Ilona Melnychenko, 2017. "Functions, Methods and Principles of Accounting in Improving an Enterprise's Economic Security," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 50-56, June.
    • Handle: RePEc:iaf:journl:y:2017:i:2:p:50-56
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    File URL: http://www.afj.org.ua/en/article/471/
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    References listed on IDEAS

    as
    1. Lubomyr Soroka, 2013. "Accounting & Information System in Economic Security Management for Different Business Behaviour Models," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 51-55, March.
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    More about this item

    Keywords

    functions of accounting; accounting method elements; accounting principles; accounting policy; enterprise's economic security; competitiveness; protection of information;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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