Accounting and management systems as the basis of enterprise development
The article presents a study on the management of accounting systems, its current state, as well as on the difficulties that arise in the work of enterprises under the risks’ influence. The impact of the Covid-19 pandemic has been studied on the economic activity of the enterprise and on the reporti...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-09-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4616 |
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| author | E. V. Gavrichenko A. A. Ilina |
| author_facet | E. V. Gavrichenko A. A. Ilina |
| author_sort | E. V. Gavrichenko |
| collection | DOAJ |
| description | The article presents a study on the management of accounting systems, its current state, as well as on the difficulties that arise in the work of enterprises under the risks’ influence. The impact of the Covid-19 pandemic has been studied on the economic activity of the enterprise and on the reporting formation. The main changes in the organization of the company’s activities in modern conditions and costs affecting the accounting statements have been reflected. The accounting problems in conditions of uncertainty and violation of information exchange between responsibility centers have been identified. The existing systems’ comparative analysis of accounting, management accounting and risk management has been compiled. The benefits of optimizing accounting systems under the influence of modern risks have been formulated and information on them has been detailed, in accordance with the specifics of conducting financial and business operations at enterprises. The interrelation of accounting and risk management systems has been established, aimed at minimizing losses in the implementation of the enterprise’s activities in conditions of uncertainty. |
| format | Article |
| id | doaj-art-9173802b66e84811a749b682792e8a14 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-9173802b66e84811a749b682792e8a142025-02-04T08:28:17ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-09-010714615410.26425/1816-4277-2023-7-146-1542841Accounting and management systems as the basis of enterprise developmentE. V. Gavrichenko0A. A. Ilina1Vladimir State University named after Alexander Grigoryevich and Nikolai Grigoryevich StoletovsVladimir State University named after Alexander Grigoryevich and Nikolai Grigoryevich StoletovsThe article presents a study on the management of accounting systems, its current state, as well as on the difficulties that arise in the work of enterprises under the risks’ influence. The impact of the Covid-19 pandemic has been studied on the economic activity of the enterprise and on the reporting formation. The main changes in the organization of the company’s activities in modern conditions and costs affecting the accounting statements have been reflected. The accounting problems in conditions of uncertainty and violation of information exchange between responsibility centers have been identified. The existing systems’ comparative analysis of accounting, management accounting and risk management has been compiled. The benefits of optimizing accounting systems under the influence of modern risks have been formulated and information on them has been detailed, in accordance with the specifics of conducting financial and business operations at enterprises. The interrelation of accounting and risk management systems has been established, aimed at minimizing losses in the implementation of the enterprise’s activities in conditions of uncertainty.https://vestnik.guu.ru/jour/article/view/4616accountingmanagement accountingrisk managementcovid-19 pandemicuncertainty conditions |
| spellingShingle | E. V. Gavrichenko A. A. Ilina Accounting and management systems as the basis of enterprise development Вестник университета accounting management accounting risk management covid-19 pandemic uncertainty conditions |
| title | Accounting and management systems as the basis of enterprise development |
| title_full | Accounting and management systems as the basis of enterprise development |
| title_fullStr | Accounting and management systems as the basis of enterprise development |
| title_full_unstemmed | Accounting and management systems as the basis of enterprise development |
| title_short | Accounting and management systems as the basis of enterprise development |
| title_sort | accounting and management systems as the basis of enterprise development |
| topic | accounting management accounting risk management covid-19 pandemic uncertainty conditions |
| url | https://vestnik.guu.ru/jour/article/view/4616 |
| work_keys_str_mv | AT evgavrichenko accountingandmanagementsystemsasthebasisofenterprisedevelopment AT aailina accountingandmanagementsystemsasthebasisofenterprisedevelopment |