UDC

Authors

Abstract

The paper dwells on the possibility of modelling an accounting system in terms of its clusterization. The author reveals the essence of an accounting cluster and a cluster-module structure, in particular in terms of forming elements of an accounting system, thus justifying the formalization of accounting. In the course of the study, the author analyzed available researches on this issue and found a split in opinions over its solution. Further, the main content, limits and possibilities of designing an accounting system were determined. The study focused on the morphological relationship between the facts of economic activities and accounting generalization in terms of cluster-module elements that indirectly correspond to the concept of “responsibility centres” in management accounting and controlling. But in this case, an accounting cluster is purely a component of bookkeeping with the corresponding operating conditions and method of implementation. The use of the cluster approach in accounting allows one to group accounting processes and procedures. In particular, following the above principle, one can single out a cluster of fixed assets accounting, a cluster of trade operations accounting or a cluster of total operations, and others. As a result of modelling, this method of accounting clusterization not only makes the modelled system (in this case, an accounting system) more efficient, but also increases the quality of accountants’ work. The study was aimed to find structural solutions for modelling an accounting system and possible ways to optimize accounting tasks as well as meet the needs of the users of accounting information.

Keywords

References

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