Abstract:
The article substantiates the need to highlight the losses of an economic entity as a separate object of accounting, in order to form information about it necessary for specialists of economic security. This information will allow to develop measures to reduce losses in the future, and thus to develop business steadily. It is proposed to allocate a separate account to account for losses. This will generate complete information about the losses. Systematization of data on various types of losses on this account with the possibility of detailing information on other features of each type of loss will provide an opportunity for economic security specialists to analyze the data without additional actions and develop adequate measures to prevent losses in the future. CZU: 657.44:004.056.5.
Description:
ТОКМАКОВА, Е.Г., ШИЛОВА, Л.Ф. Учет потерь хозяйствующего субъекта с целью обеспечения его экономической безопасности в условиях автоматизированной обработки данных. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 246-252. ISBN 978-9975-127-67-7.
