Elements of method of accounting analysis in the information economy

Svitlana Viktorivna Kalabukhova


The issues which are related to the elements of the method of analysis of economic activities in the information economy are considered in the article. The study has been conducted in the context of adding valueable information about the company for making quality decisions by the users. The term "method" is defined as a structured set of interrelated ways that enable the achievement of the objectives of a particular science. It has been formulated the accounting analysis method as a way of scientific knowledge of changes in information flows circulation in the accounting system management entity and directed up to the certain user. It has been overviewed the methodological concept of research processes in various spheres of conscious human activity: epistemology, semiotics, accounting, business analysis. It has been grounded the combination of techniques that form the scientific apparatus of business analysis in the information economy. Its aim is to solve the analytical problems in terms of providing users by relevant information for making economic decisions. The proposals to clarify the methodology of the research process of economic activities of economic entities in the specification of the elements of the method of accounting analysis are formulated. Accounting analysis method are specified by the following elements: verification; formalization; comparison; parameterization; modeling; elimination; visualization; extrapolation. The essence of the proposed elements of the method of accounting analysis is considered. Their role in the achievement the goals of business analysis of the entity is defined. It has been argued that the initial impetus for the decision-making stage of identification of symptoms management problems in business sets makes possible the perception of information about the state of the object of management through verification and formalization. It is proved that the concept of problem situations in business should understand the information and synthesize knowledge about the causes of changes that threaten the continuity of the entity, by comparing and modeling. Judgments about the signs of indicators change of the economic system entity have been proposed to form by parameterization and elimination. It has been proved that the final interpretation of vast accumulated analytical information on economic phenomena and processes, as well as trends and patterns of change and


verification; formalization; comparison; parameterization; modeling; elimination; visualization; extrapolation.

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Science Works Journal "Ekonomichnyy analiz"

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