IDEAS home Printed from
   My bibliography  Save this article

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

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Edward I. Altman & Brooks Brady & Andrea Resti & Andrea Sironi, 2005. "The Link between Default and Recovery Rates: Theory, Empirical Evidence, and Implications," The Journal of Business, University of Chicago Press, vol. 78(6), pages 2203-2228, November.
    2. Fantazzini, Dean, 2008. "Credit Risk Management," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 12(4), pages 84-137.
    3. Hansen, Bruce E, 1994. "Autoregressive Conditional Density Estimation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 35(3), pages 705-730, August.
    4. Fantazzini , Dean, 2009. "Credit Risk Management (Cont.)," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 13(1), pages 105-138.
    Full references (including those not matched with items on IDEAS)


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:guhrje:2016_4_09. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Виталия Маркова). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.