Structural orientation of account and analysis within the limits of actuarial constituent

Abstract

Introduction.In the conditions of investment activity and dynamic changes on financial markets there is the questions of complete direction of traditional registration and analytical conceptions necessary for the perspective neeks of the real and potential investors at the domestic capital market has to be grounded. By virtue of such circumstances there is an urgent necessity of direction of record-keeping for unity with an economic analysis on the perspective tendencies of increase of market value and probability of future money streams on the base of conception of business-processes desired level efficiency achievement.

Purpose.Research of new approaches of the new system and consistent approaches to complete reorientation of information provision of accounting and economic analysis within the limits of actuarial approach, for the sake of creation of favourable informative basis for bringing in the necessary amount of financial resources from potential investors at the capital market.

Method (methodology).The methodological tools of actuarial calculations are based on application of probability theory and mathematical statistics, and also on principles of the system analysis which imitates the design of the deferred money incomes according to the theory of optimum management.

Results.Complete direction of the account and analysis system within the limits of actuarial constituent will provide creation of favourable informative basis for formation of perspective picture of business profitability and bringing in of the investments in subsequent development.

Conclusion.The result of thedeveloped technique of complete reorientation of the accounting system and analysis within the actuarial component is the offered systematic and consistent approach regarding the improvement of accounting and analytical support of actuarial accounting based on the introduction to the current chart of accounts class "Actuarial accounts", which will ensure the creation of favorable information platform to form a promising picture of profitability and investment in the subsequent development.