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Значение моделирования в бухгалтерском учете для информационного обеспечения управленческих решений. The value of simulation in accounting to inform management decisions


  • Ковалев А. Е.

    () (Новосибирский государственный университет экономики и управления «НИНХ»)


Рассматривается роль и место бухгалтерского учета в планировании, прогнозировании и процессе принятия управленческих решений. С точки зрения ценности для прогнозирования предложены три уровня моделирования: моделирование в уме на основе слабоструктурированных данных; моделирование в уме на основе качественно организованной информации; и инструментальное моделирование-прогнозирование. Дается оценка бухгалтерского учета как описательной информационной модели экономических процессов организации. Разработан список рекомендаций, имеющих практическое значения для развития учетной модели экономических процессов. 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.

Suggested Citation

  • Ковалев А. Е., 2016. "Значение моделирования в бухгалтерском учете для информационного обеспечения управленческих решений. The value of simulation in accounting to inform management decisions," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, vol. 16(4), pages 120-130.
  • Handle: RePEc:scn:guhrje:2016_4_09

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