Accounting policy and economic security in the enterprise management system

Abstract

The article aims to determine the role of accounting policy in the effective management of economic activity in the modern dangerous conditions of the life of the enterprise. The accounting system must be formed on a balanced and modernized accounting policy, The scientific value of the obtained research consists in the addition of methodological principles, a renewed set of rules and procedures that take into account the risks of the war and post-war state, regulate the modern order of observation, fixation of processing and generalization of the movement of fixed and circulating assets, production process, monetary relations, determination of the size of the damage and formation of indicators of economic activity. The accounting policy regulates the activity of an economic entity and is a model of the accounting and analytical process, considering the risks and challenges of the internal and external environment. The economic essence and procedure of development of accounting policies by enterprises of Ukraine are revealed. The definition of accounting policy is proposed as a set of methods, principles, procedures, organization and accounting, preparation and presentation of financial statements, which are chosen by the economic entity independently, taking into account the peculiarities of its activity and affect the efficiency of its activity, and are reflected in the order on accounting policy. As a result of the research, the factors affecting the formation and development of accounting policy were revealed, the components of accounting policy and the main approaches of its provisions were presented, the principles and critical elements of accounting policy were systematized, the reasons for the change in accounting policy under martial law conditions and their reflection in accounting were substantiated. Conclusions. Studies have established that the economic security of the enterprise is influenced by general approaches to the formation of accounting policy, as well as the methods of the selected accounting policy and accounting assessment in the conditions of martial law. The accounting policy in the context of the economic security of the enterprise should contribute to the formation of the enterprise's development strategy for the long term, be one of the tools for managing costs and financial results, strategic planning, insuring the enterprise against dangers and threats of significant loss of funds, managing the amount of accrued taxes, practical resolution of contradictions in regulatory acts from accounting and reporting, a source of methods for evaluating and accounting for financial instruments and restoring sustainability in the future. Keywords: accounting, security, accounting policy, risks, accounting of the consequences of war, video and photo recording, direct material damage, damage assessment, order on accounting policy, organization of accounting, inventory, agrarian business