ACCOUNTING POLICY FOR OBJECTIVES ENSURING ECONOMIC SECURITY OF THE COMMERCIAL ORGANIZATION
The relevance of the research topic is due to the need to develop theoretical and methodological provisions and to develop practical recommendations on accounting policies of the commercial organization. It is necessary to apply this local normative document in order to realize its financial and production potential and thereby develop prerequisites for ensuring its economic security.
The statement of the problem consists in conducting a comprehensive study of the content and structure of accounting policy of the commercial organization while ensuring its economic security, which provides for the formation of accounting data in the integrated information system.
The objective of the study is to develop theoretical and methodological provisions and practical recommendations on the formation of accounting policies based on integration of accounting information on the activities of the commercial organization in order to ensure its economic security.
In the framework of this study, the following general scientific methods of cognition were used: grouping, analogy, deduction, induction, analysis, synthesis, etc. The modeling method and the system approach were used as the methodological basis.
Based on the results of the study, the following results were obtained: conceptual approaches to the role and place of accounting policy in ensuring economic security of the commercial organization were disclosed; organizational, methodical and technical approaches in determining the structure and content of accounting policy on the basis of the integrated approach to the formation of accounting information to ensure economic security of the commercial organization were systematized; the organizational and technical aspects to the content and structure of accounting policies aimed at ensuring economic security of the commercial organization were defined.
The materials of the article can be useful for practical and scientific workers in the field of accounting and economic security, teachers, graduate students, undergraduates and students in the areas of Economics, Management and Economic Security of higher education institutions.
Keywords: accounting policy, economic security of the commercial organization, accounting, management accounting, tax accounting, accounting information system, economic security service.
Highlights:
the structure of accounting policy of the commercial organization is determined, which includes organizational, methodological and technical sections;
the expediency of reflecting the composition and order of accounting information based on the requests of internal users in accounting policy, whose professional duties include functions of ensuring economic security is justified;
the author`s systematization of accounting information for ensuring economic security of the commercial organization is presented;
practical recommendations on the use of accounting policy as a tool for ensuring economic security is justified.
Vera A. Manyaeva, Doctor of Economics, Associate Professor; Vladimir A. Piskunov, Professor; Vladimir P. Fomin, Professor; Vladimir A. Noskov, Doctor of Economics, Professor. - Samara State University of Economics.