BUILDING A SIMULATION MODEL OF ACCOUNTING

O. A. Obukhov () and A. A. Emelyanov ()

Russian Journal of Industrial Economics, 2015, issue 1

Abstract: The paper is devoted to the study of accounting system of industrial enterprises. In the article examined the current criticism of the accounting system as a basis for management decisions in modern economics. Proposed by the authors approach to the study of the problem lies in the study of the efficiency of the accounting system that, given the increasing rate of increase of the uncertainty of the environment, does offer a very topical issues. The authors have constructed a imitational model of the accounting system of an industrial enterprise, and perform a series of experiments aiming to study the usefulness of accounting systems to control problems, in terms of timeliness of information provided. The article deals with the various modalities of the accounting system that allows a fairly complete and meaningful analysis of the problem under investigation.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:98

DOI: 10.17073/2072-1633-2012-1-89-93

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