Nadiya Khorunzhak
Ternopil National Economic University, Ukraine
E-mail: n.khorunzhak@ukr.net
Ruslan Brukhanskyi
Ternopil National Economic University, Ukraine
E-mail: r.brukhanskyi@gmail.com
Volodymyr Ivanyshyn
State Agrarian and Engineering University in Podilya, Ukraine
E-mail: volodymyrivanyshyn55@gmail.com
Submission: 15/11/2018
Revision: 06/12/2018
Accept: 08/02/2019
ABSTRACT
The article deals with theoretical substantiation
and development of an approach to the control function implementation on the
basis of automation control application process and the use of logicstatistical
information models (LSÌM). The basis for development of the approach to the improvement
of monitoring over the accounting objects is LSÌM which allows automatically
identify deviations from
the established norms. In contrast to
the existing approaches the proposed here development provides instant
formation of signal (signal document) about the critical state of an object.
The use of LSÌM in the process of automation control allows quickly correct the
imbalances in the state of objects and lead them in compliance with the
accepted norms through appropriate management decisions. The result of this
application development is holding objects within optimal limits. This will
promote the rational use. Originality of the proposed approach lies in the fact
that detailed analysis of the accounting object is conducted not for all
factors, but only for those that go beyond the optimal zone. This greatly
reduces the amount of information and data to be analyzed. In addition, the use
of LSÌM allows controlling the volume (size) of the accounting object or each
period of time, keeping them in a certain framework and providing the most
optimal ratio by making appropriate management decisions. The use of the
recommended here approach allows controlling the facility and gaps through the
administrative impact on its status.
Keywords: The
object of accounting, controlling, critical limits, logic-statistical
information models (LSÌM)
1. INTRODUCTION
The study of
available foreign scientific literature on the application areas of
logical-statistical information models suggests that basically such a direction
is actively studied mainly in technical sciences and statistics. In particular,
research concerns logical statistical models (LIS) (SINGH, et al., 2008;
KAMEYA; UEDA; SATO, 1999; BONNET; GEHRKE; SESHADRI, 2001) and general
statistical information model (GSIM) (GENERIC STATISTICAL INFORMATION MODEL
(GSIM): STATISTICAL CLASSIFICATIONS MODEL REPRINT OF UNECE DOCUMENT, 2015).
The first has a
number of practical applications, the most famous of which are touch devices
and sensors. In this context, attention should be paid to the scientific
studies of Methodology for In-Network Evaluation of Integrated
Logical-Statistical Models by such authors as Anu Singh, C. R. Ramakrishnan, I.
V. Ramakrishnan, David S. Warren and Jennifer L. Wong (S SINGH, et al., 2008).
The general
statistical information model is the result of scientific research of 19
members from 13 different national and international organizations dedicated to
issues of harmonization of statistical information representation through
identical classification approaches. This conceptual model defines the basic
concepts related to the structuring of statistical metadata, and the developed
classification provides the basis for the formation of a statistical indicators
system. The model is structured in two levels. The first consists of
positioning the types of objects (for example, statistical classification, and
product classification). The second one - characterizes the attributes that are
associated with these objects (GENERIC STATISTICAL INFORMATION MODEL (GSIM):
STATISTICAL CLASSIFICATIONS MODEL REPRINT OF UNECE DOCUMENT, 2015).
In Ukraine, the
problem of logical-statistical information models (LSIM) application is
represented by many publications of such authors as Shurmovs'ka and Nykolajchuk
(2011) and other specialists in the technical sciences field.
Thus,
logical-statistical information models in the modern world are widely used in
the field of technical and other sciences. Their characteristics allow solving
important issues related to the control of various parameters in the operation
of industrial and domestic appliances and equipment, and the like. In our
opinion, such models can be adapted for various objects that require monitoring
and evaluation.
Since the task of
accounting is to control the state and movement of objects of accounting, for
this area of human activity logical-statistical formation models are also
suitable. According to the sources that were available, we could not make sure
that they are used by the accounting systems of Ukrainian enterprises.
Accordingly, their adaptation description for accounting purposes was not
found. Following the scientific ethics, we do not believe that such studies are
absent in general, but they are not represented in the Ukrainian scientific
literature.
Due to the
difficulties of understanding and perception of our proposals, related to the
fact that such a scientific search is at the junction of two technical and
accounting sciences, we present in this article the results of the first part
of our research, which was published in Ukrainian. Unfortunately, at the moment
these are only theoretical substantiations that are not embodied in the
practice of accounting. However, we hope that their research and emphasis on
relevance contribute to solving this problem.
2. RESEARCH REVIEW
The formation of an
effective signaling system integrated with an accounting system of budget
institutions to provide prompt management of accounting objects belongs to
innovative areas of its improvement. Purely from a technical position, this
approach can be positioned as a diagnosis of accounting object’s condition in
the context of its accounting display. Parameters of such diagnosis would have
to be expressed by some quantitative indicators.
The simplest example
of such diagnosis is a detection of emergency and pre-emergency states of
complex industrial facilities. Basically, the problems of diagnosis of the
condition of objects management are systematically examined by scientists of
technical sciences for the creation or an improvement of information systems of
management by complex objects.
In particular, such
scholars as Andrushko (2008), Guchii (2013), Zinchenko (2014), Nykolaichuk
(2006), Pitukh (2006), Fraier, (2008), Shyrmovska (2010, 2011, 2013), Velychko
(2017) and Shevchuk (2008), carried out their investigation in this area as the
relevance of conducting such research is dictated by the need to prevent
emergency situations and control over the technological processes to keep them
in the required conditions (modes) because at least quantity and quality of
manufacturing products depends on this, and more globally – public security.
The use of a similar practice with accounting objects also seems to be
appropriate because it will facilitate an efficient provision of financial and
material support and the rational organization of process of providing services
in general. In addition, the development of such a trend in modern conditions
is especially relevant due to the existence of problem to provide an
optimization of resource potential of business entities.
One of the most
effective and high-speed systems capable of providing impartial and prompt
information for management needs is a computer form of accounting. However,
despite its undoubted advanced nature and numerous advantages in domestic
practice, they are also insufficiently analytical and they lack a control
ability. Accordingly, an objective which needs to be solved is an assessment of
the problems and causes that hinder an implementation of increased use of computer
technology to perform analytical and control procedures with accounting data
and generalization of principles of accounting modernization and their impact
on description models and types of sources of accounting information.
The following thesis
enhances the need for this approach. It is believed that in recent years
(SINCE, 2011) technologies of business analysts have been significantly
widespread; they are aimed at accelerating administrative decision making that
they can provide the best option of an activity implementation and the use of
resource potential. The possibilities for an application of these approaches
depend on the professional skills of employees and their effectiveness.
Accounting system in
this context should meet the following criteria, and therefore the formation of
recommendations for methodological support for achieving no subsequent data
processing and output of results when it is impossible to apply managerial
influence on them (as it is inherent in accounting of budget institutions), but
in the process of critical states is more relevant. It is fair to mention, for
example, that the electronic systems of payments, which are used in banking,
contain some elements that fit the accounting system’s parameters, which should
be developed in budget institutions and, hopefully, which we will justify.
Generally, we talk
about the fact that at the end of the transaction day, the system of electronic
payment can immediately form the result data. In addition, when there is a task
to recalculate the amount of money that does not match a balance on account,
the transaction is automatically positioned and shown in real time in a
dialogue mode in the form of a corresponding signal. Instead, in budget
institutions, in some cases, this fact can be found only after the orders were
made for conducting business transaction and appropriate primary documents
(e.g. invoices) were issued.
To form a system of
accounting that would respond timely to avoiding situations where the amount of
values was issued in accordance with the original document but they are not
actually in the right amount, i.e. system that can provide some control of
critical states of accounting objects, it is necessary to give their
definition. As it has already been emphasized, there are currently no studies
about the objects of accounting of budget institutions.
Basically, the
issues of diagnostics of the state of management objects are systematically
examined by technical sciences scientists for the creation or an improvement of
information systems of complex management objects. The relevance of such
research is dictated by the need to prevent the emergency situations and to
control over the technological processes to keep them in the necessary
conditions (modes) because at least the quantity and quality of manufacturing
products depend on it, and more globally public security does.
Some scientists
believe that diagnostics of the management objects states is the task of
situational analysis that is the determination of a set of managed regular
situations of a complex system and forecasting possible abnormal and critical
situations in its functioning (ZGUROVSKYI; PANKRATOVA, 2007; PUSTYLNICK,
et al., 2017).
In the final version,
such systems must ensure the prevention of failure and the destruction of an
object or a release (production) of low-quality product (NYKOLAICHUK;
SHYRMOVSKA, 2011). The process of providing services by budget institutions,
especially by medical and educational institutions, can be attributed to
complex management objects. Accordingly, its consideration from the accounting
point of view as the basis for managing this process should embrace issues
aimed at functional improvement of informational accounting data and providing
timeliness of their consideration for the smooth implementation.
One of the most
effective ways to achieve this task, as it has been proved, is diagnostics of a
condition of accounting objects to keep them at an optimum level. From this
position, the state of object management can be defined as a state that is
identified by accounting system by certain, well-defined mathematically
expressed parameters.
The disadvantage of
the current system of budget institutions accounting in this respect is
insufficient functionality and low information content of data that is caused
by the static of measuring parameter values of accounting objects. In most
cases the methods of amplitude measurement controlled parameters are not
applicable to them even though at a low and short-term deviation from the norm,
such as the delay of financial provision, there may be substantial interference
in the organization of service.
It is most clearly
manifested when due to underfunding budget institution is unable to pay
utilities. Having some legislative instruments the provider of these services
can apply some to them such as a disconnection of gas supply, electricity and
so on. During the winter period, such an action eliminates the possibility of
budget institution to provide services.
Providing with the
accounting system to prevent such situations, including through timely
detection of deviations from the norms of spending values and money will help
stabilize activities and achieve the mission of providing quality services and
achieving budgetary savings. In this respect, modern scholars and practitioners
express the opinion that the in-market conditions issues of data detail are
actualized to analyze deviations of actual results from planned (or most optimal)
(GOLOV, 2005; PUSHKAR; CHUMACHENKO, 2011).
The objective of
this analysis is to prevent failures, unanticipated costs, and to provide
activity optimization of budget institutions in general. The conditions of the
use of logical and statistical information models (LSIM) (NYKOLAJCHUK, 2010)
meet the opportunities for solving this problem; in terms of computerization
they can be implemented by means of appropriate software.
Research available
to foreign scientific literature regarding the areas of an application of
logic-statistical information models allows asserting that basically this
direction actively studied mostly in technical sciences and statistics.
Moreover, usually scientific research concerning the logic of statistical
models (LIS) (SINGH, et al., 2008; KAMEYA; UEDA; SATO, 1999; BONNET; GEHRKE;
SESHADRI, 2001) and general statistical information model (GSIM) (MEETING OF
THE EXPERT GROUP ON INTERNATIONAL STATISTICAL CLASSIFICATIONS NEW YORK).
The first has a
number of practical applications of the most famous of which is the sensory
devices and sensors. In this context, it should pay attention to Research
Methodology for InNetwork Evaluation of Integrated Logical-Statistical Models
of such authors as Anu Singh, et al. (2008). General statistical information
model is a result of scientific researches of 19 members from 13 different
national and international organizations devoted to coordination of statistical
information through the identical classification approaches.
This conceptual model
defines the basic concepts that are related to the structuring of the
statistical metadata and that developed the classification provides the basis
for the formation of the system of statistical indicators. The models are
structured in two levels. The first consists of positioning of the object types
(for example, statistical classification, the classification of goods).
The second describes
the attributes of those objects related to the Generic Statistical Information
Model (GSIM) (Meeting of the Expert Group on International Statistical
Classifications New York, 19-22 May 2015.). These models, as well as research
of logic-statistical information models can be adapted for different objects
that require control and an assessment. Accounting for the needs of the most
appropriate, in our view, is a logic-statistical information model.
3. DATA AND METHODOLOGY
The study of the
possibilities of using logical statistical information models (LSIM) for
accounting purposes is connected with the need for on-line monitoring of the
state of accounting objects, on which more than 75 percent of all managers of
various levels of management surveyed have focused their attention. For
effective management, managers need operational data indicating the critical
state of accounting objects, namely, data on their lack or excess. Other
information is not relevant for managers, because management decisions will not
be made, if the object of accounting is available, which will not fail in the
production process or the provision of services.
Logical statistical
information models allow to monitor and identify the state of accounting
objects which are beyond the norm. Currently such models are not used in
Ukrainian accounting. In this case, according to the existing classical descriptions,
whichcan be found in the literature on technical sciences, LSIM are designed to
control the deviations of the states of control objects from the norm.
Accordingly: LSIM-1 - by amplitude; LSIM-2 - by dynamics; LSIM-3 - by phase;
LSIM-4 - by spectrum; LSIM-5 - by global dispersion, etc. (SINGH,
et al., 2008;
SHYRMOVSKA; NYKOLAJCHUK, 2011).
The article
describes modifications of LSIM for accounting purposes. An analogy was used
for this, since accounting objects like management objects and an assumption (a
hypothesis) was made that the use of LSIM in accounting is possible and
necessary to strengthen the control function of the state of accounting
objects. To substantiate the advantages of LSIM in accounting, the method of
generalization and evaluation was used. The development of a documentary
support system for displaying the results of control of accounting objects
using LSIM was carried out on the basis of an analogy with standardized
accounting forms of documents and the formalization of linguistic, physical and
mathematical components of signal control documents.
4. THE INTERVIEW FINDINGS
4.1.
The
essence and peculiarities of using LSIM-1 for monitoring deviations of the
volume of financial provision in budgetary institutions
Existing types of
LSIM can be adapted for use with accounting purposes, subject to the
implementation of appropriate adaptation and the development and formation of
formulas (formalization), describing the accounting parameters. The specifics
of the object of accounting should be taken into account. It affects the choice
of indicators that should be taken into account when developing formulas that
will be used to establish the critical limits of the accounting item state.
An example
illustrating the approach to the formalization of the lower and upper critical
points of the financial support volume for the activities of an institution
financed from the budget is presented below.
The essence of the
first LSIM consists in revealing (identification) deviations of the volume of
financial provision by the amplitude. At the same time setting limits of the
permissible norms within which it is advisable to keep the volume of financial
provision for the achievement of normal activity of budgetary institution,
should be calculated as follows:
a) lower marginal
limit (Fikmin):
(Fikmin) = (F1min +
F2min + F3min) Ii
/ 3, (1)
where F1min, F2min
and F3min – respectively, the minimum monthly volume of financial provision for
the previous three years;
Ii – average level
of inflation for the last three years;
b) lower limit value
(Fikmax):
(Fikmax) = (F1max +
F2max + F3max) Ii
/ 3, (2)
where F1max, F2max и
F3max – respectively, the maximal monthly volume of financial provision for the
previous three years. Immutability of methodology for conducting calculation of
the volumes of financial provision serves substantiating the choice of data for
previous years and accounting of inflation allows you to bring these figures to
the actual value estimates.
Also, other
approaches to establishing thresholds can be used, namely, depending on their
own set benchmarks and acceptable limits calculated by their own methodology;
based on the achieved of minimum and maximum levels of monthly financial
provision of similar entity that has better results of activity; by the
established standards at the state level.
More expanded
research on the use of LSIM to control financial security is presented in
article «Logic and statistical informational models and prospects of their use
for diagnosing the state of the financing process of budgetary institutions»
(KHORUNZHAK, 2013). The formalization of the establishment of boundary critical
funding limits is proposed in this paper, an illustration of the possible
values of the Boolean variables and the modification of LSIM-1 according to
different scenarios is presented, and also a general block diagram of the
control of the state of objects of the accounting is constructed. In general, a
similar approach to control can be applied to the state of any accounting
objects. This requires:
The main problem in this case is that for different
subjects of management, the critical boundaries of accounting objects will be
different. This is primarily due to the difference in the scope of activity. In
addition, the boundaries depend on the object itself. In particular, if you
take stock, then the critical limits on them will also depend on the frequency
of deliveries (1 time in a quarter, 1 time per month, once every 10 days or
daily).
Instead, the types of formation of the values of
the vector of any accounting object according to the first LSIM under different
scenarios (within the norm, insufficient, excessive, etc.) will be as
illustrated in the above
article (KHORUNZHAK, 2013) regarding financial ensure.
LSIM can also be used to control other objects of accounting,
for example, inventories. In this case, setting the critical limits will
require taking into account other parameters, but the further steps of the
algorithmization may be the same for all accounting objects.
In particular, the model of each accounting object
in terms of the amplitude LSIM (LSIM-1) is described by a vector of Boolean
variables:
(3)
where – is the sample size
(can be selected depending on the needs of the monitoring time interval: daily,
weekly, monthly, quarterly).
During the selected time interval, a sequence of
vectors is formed, characterizing the volume of availability of the accounting
object at each discrete point in time. The value of Boolean variables is
determined by the following condition:
(4)
where is the amplitude value of the object of accounting in the time interval (if necessary,
the time period can be selected in 1 day, 1 week, 1 month, 1 quarter or 1 year;
- discrete system time; - aperture of the volume tolerances of the accounting object
in - time moment.
The use of LSIM-1, despite the existing features of
accounting objects, may have several modifications. They appear on the charts
as going beyond the established limits.
Accounting data characterizing the volumes of
controlled accounting objects and the corresponding apertures are described to
determine the coordinates of the condition vector:
(5)
where the first condition implies an estimate of the
selective mathematical expectation, the second - an estimate of the moving
expectation, the third - an estimate of the variance.
The advantage of the considered LSIM modifications
is the insensitivity to individual random deviations of the accounting object
volumes, the integral sensitivity of the model and the reduction of data
volumes.
Figure 1 shows conditional examples reflecting the
principle of the formation of Boolean variables in LSIM-1 and its modifications
for assessing the state of accounting objects.
Figure 1: Formation types of the vector values of the accounting
object volume due to the LSIM-1 in different scenarios
Legend:
a) object of accounting within the normal range; b) insufficient volume of the accounting
object; c) the excess volume of the object of accounting; d) accounting object
of the “norm + insufficiency” type; e) accounting object of the "norm +
excess" type; g) accounting object of the "excess + norm +
insufficiency" type.
However, the feature of the recommended approach is
not so much the control over the observance of the established boundaries of
the volume of accounting objects, as building an accounting system capable of
maintaining their content at an optimally reasonable level acceptable for
carrying out activities in an amount that corresponds to the planned
performance of a business entity. That is, the given examples of LSIM-1
modifications are the basis for further substantiation of the signal module
formation of the accounting system, which is based on diagnostics of the state
of the accounting object (financial support was taken as an example).
At the exit points of the chart beyond the set
limits of the accounting object, the function takes the value 1, and being in
the zone of optimality is equal to 0. It is advisable to output the deviations
detected in this way as a signal register with the “Critical deviations”
column, in which the deviation from the norm should be marked with a certain
red sign (for example, "Danger"). In the future, when the output of
the accounting object by the threshold value, it is necessary to conduct a more
detailed data analysis.
The value of the proposed approach is in the fact
that detailed analysis is not carried out for all indicators, but only for
those that go beyond the optimal zone. This significantly reduces the amount of
information data that needs to be analyzed. In addition, the use of LSIM allows
to control the accounting objects volume for each period of time, to keep them
within certain limits and to enable the most optimal ratios by making
appropriate management decisions.
The use of the recommended approach will allow
continuous monitoring of the accounting object and interference to be
investigated, due to management influences on its state. In the conditions of
computerization of the use of such a system does not require significant costs,
and in the case of coverage of all accounting objects, will allow to quickly
monitor all processes and instantly identify deviations from the established
norms.
By itself, the control function of accounting has
practical implications, but its significant disadvantage is post fixation. That
is, it turns out the fact of the presence of deviations from critical norms
after conducting an economic operation. For a modern business and economic
environment, this situation does not contribute to the early warning of
potential threats. Therefore, further scientific research should focus on the
possibilities of using other types of LSIM. This will ensure the systematic and
consistent research, including the issue of strengthening the control function
of accounting for such an object of accounting as financial provision of budget
institutions.
4.2.
Characteristics
and examples of formation values of LSIM 1-4 and methods of construction for
cluster models and global dispersion for indicators of financial provision
Obtaining
information about the dynamics of the accounting objects in time is no less
important for management system. Such accounting information is necessary for
the assess trends in resource usage, detecting the presence of seasonal
prevalence and its impact on the result indicators, ensuring optimization of
volume of accounting objects with the activities, etc. The use of the second
LSIM will be useful in this context. Formation of coordinates of the logical
vector (L2), which can be carried out with use of other autocorrelation
assessments: , , , in a role of functions that
characterize the dynamic properties of accounting objects (in this example, indicators
of financial provision). Thus, it is necessary to choose appropriate
significance and E2.
The
example of the formation of values for the second LSIM of annual indicators of
financial provision by changing the dynamics of time was presented in Figure 2.
Figure
2: Formation of values for the second LSIM
The
second LSIM can be modified, which will allow expanding its functional
capabilities for the control of dynamics of financial provision of budgetary institutions.
The modification consists in the fact that the analysis of correlation
assessments is carried out not at one meaning , but on some interval (Figure 3).
Figure
3: Examples for installation of interval apertures in the second LSIM for indicators
of financial provision
The
procedure for determining coefficients of cross-correlation between two
controlled characteristics of accounting objects (indicators of financial
provision) underlying the third LSIM. In other words, the third LSIM responsive
to the phase changes of two characteristics of indicators for financial
provision. As all previous models, the third LSIM is described by the vector of
Boolean variables but coordinates Ci are determined by another condition:
but
the coordinates are determined by another
condition:
where
– normalized coefficient of cross-correlation
between i– indicator of financial provision and the corresponding benchmark of state .
The
essence of the third LSIM is to identify phase deviations of monitored
indicators of financial provision from the norm (Figure 4).
Figure
4: Formation of the Boolean variables in the vector of the third LSIM.
The
spectral analysis of indicators of financial provision that describes its states
in certain period was the basis of the fourth LSIM. The set of harmonics E4
with frequencies ω1, ω2,… that must be present in the indicators of financial
provision in the normal state of financing is set or defined. The set of
harmonics A where the studied parameters are decomposed in a given basis is
defined by conducting a spectral analysis of controlled parameters (Figure 5).
Figure
5: Formation of logical values for the fourth LSIM by changing the spectral
composition of indicators of financial provision.
A
logical vector of the fourth LSIM of parameters is formed in this result, which
coordinates react to changes of the spectral composition of financial provision
in the appropriate moment:
The
model of the global dispersion allows carrying out a systematic assessment of
indicators of financial provision when analytical correlations between data do
not exist or they are difficult and have cumbersome form. The model was built
based on the matrix of crosscorrelation coefficients between indicators of
financial provision. Correlation matrix for m - between certain parameters of
financial provision has dimensions m×m and symmetrical regarding
the main diagonal because:
where , .
Therefore,
informative elements are the matrix elements located under / above the main
diagonal. If we assign the ordinal numbers for these elements, we get sampled
cross-correlation coefficients with volume (Figure 6).
Figure
6: Lattice functions of informative coefficients of cross-correlation and
calculated value of global dispersion on their basis
Let's
find global dispersion for this sample based on known expression:
Obtained
in this way variance rating is called global (Fig. 5), because it characterizes
the overall financial support of budget institutions, considering the
statistical relationships between data in different years without analyzing
data in certain years. Considering different semantic significance of
transitions between states of indicators of financial support when building
global variance allows more completely describe its state in budget
institutions and the efficiency of global variance increases significantly,
especially in enterprises with large difference in significance of transitions.
Semantic global dispersion can be described by the following function:
where
– weight function.
An
introduction of weight function αs leads to increasing information content and
dynamic of global dispersion, indicating more sensitivity of the model.
Determining the correlation matrix for the account object that is received or
used by the multi-channel scheme in discrete moments of time on the interval of
observation T, you can build a lattice function of global dispersion or on this interval (Figure 7).
Figure
7: Graph of change in the global dispersion
Value
of estimates and , as shown in Fig. 6 reflects
the average value of correlation connections between indicators of financial provision
in the quadratic space. Accordingly, coefficients are reduced when reducing the
statistical dependencies between them. General trend of reduction of
coefficients leads to decreasing (), which indicates the
destruction of relationships within the system. In the limiting case, when , to () and we can conclude about the
destruction of all ties, degradation and complete informational breakdown of
the system.
The
proposed methods of constructing cluster models and global variance for indicators
of financial support is an important tool for regular condition control of the
accounting object. Similar approaches can be used to other objects (inventory,
costs, revenues etc.).
4.3.
Tasks
that need to be solved for substantiation of the formation of a technical
component of the implementation of LSIM in the accounting system
Using the proposed approaches
to improve the quality and efficiency of accounting information for management
purposes will increase the expediency and efficiency of spending financial
support in the process of carrying out activities of budget service providers.
However, the practical implementation of LSIM requires the solution of a number
of other no less difficult tasks. They include:
1) Development of the system of sources for information
(document presentation of results) and tasks for the programming process of
their formation. The fulfillment of this task requires taking into account the
form of the information on the object of accounting (monetary, monetary and
natural) and the format of their presentation (document forms or other), which
should be convenient for use by management specialists. It is important to note
that modern computer systems are capable for representing digital information
in various formats and forms, including in the form of charts, diagrams,
scenes, etc. (technical and economic
task).
2) Substantiation of approaches to the formation of
accounting documentation (sources of information) by specific hardware. It is
necessary to do some stages for its implementation: to evaluate the various
types of automatic digital correlators and their structure in order to
determine the level of their suitability for implementation of LSIM algorithms;
to differentiate the cycles of implementation of the control accounting function
with the help of LSIM and to establish the optimal ranges (time intervals) and
the limits of accounting indicators; to formalize established ranges and limits
(to substantiate the factors and to develop the formulas); to construct
algorithms for calculation and implementation of LSIM (technical + mathematical task +technical and economic).
3) Conducting the analysis of complexity of developed
algorithms (in particular, structural, hardware, time and software complexity).
We can use already known models of estimation algorithms to do this, or develop
more innovative authors with appropriate formalization of their functional.
This will make it possible to choose the most effective from several
alternative LSIMs. The choice will be based on the results of the obtained
digital indicators of the complexity of the algorithms (mathematical task).
4) Construction of a block diagram of the process of
implementing the control function of accounting on the basis of LSIM
corresponding modification. In the above article (KHORUNZHAK, 2013) a general block diagram of the control of the state
of objects of accounting on the basis of LSIM is constructed, but it should be
subject to refinement and adaptation in accordance with the system characteristics
of each of the modifications of LSIM, as well as taking into account the
characteristics of each object of accounting. The need for such clarifications
can be illustrated by a specific example. If LSIM is used to control cash, then
the critical limits are set only in the monetary instrument. With regard to
inventory can be set quantitative or quantitative and cost limits (technical and economic tasks).
The identification of tasks that
need to be solved to ensure the implementation of LSIM in the accounting system
is the basis for further scientific research. At the same time, their direction
lies in various planes that are systemically interconnected:
1) Substantiation of the expediency of using LSIM (through the estimation of
complexity of algorithms)
2)Choosing a method for diagnosing
critical volumes of the object of accounting (by identifying shortcomings of
known methods, substantiating ways to eliminate them, and introducing more
perfect identifiers of the state of the object of accounting).
3) Development of proposals on the technical capabilities of measuring
parameters (including sensors, meters, etc.) and the structure of the system as a whole (the composition of the blocks providing input and output information, its encoding, the device for the preparation of
records (information), from connecting and transmitting
devices, etc.).
A simple analysis of the above
tasks and isolated areas of scientific research allows us to confirm that their
solution is possible through the use of tools in economic, mathematical and
engineering sciences. The process of such study is complicated by the need for
an integrated combination of each of the listed components to solve the problem
of implementing the LSIM in the accounting system into a single whole. In fact,
in this regard, many good economists' ideas are difficult to implement due to
lack of technical knowledge and vice versa. Many successful technical solutions
are difficult for perception by economists, and therefore they are not always
realized in practical economic activityю
Moreover, the process of strict
standardization of accounting and the use of approved unified forms of
accounting documentation greatly complicates the introduction of good
innovations in this system. An obstacle in this process is also the complex
organizational structure of both the actors of the public sector entities
(budgetary institutions) and the accounting system in which their subjects
operate. By the way, it is necessary to give a clear interpretation of the
subjects of accounting in the current normative and legal documents of Ukraine.
This will avoid the problem of
duplication of their powers and functions. In addition, the introduction into
the activities of public sector entities, in particular budget institutions,
subsystem management accounting will solve the problem of non-standard
representation of accounting information for management purposes. Examples of
the complex functioning of accounting and management accounting in this sector
in developed countries indicate the usefulness of this approach.
Investigation of modifications of
LSIM in order to establish the possibilities of their use for the purpose of
control of objects of accounting allowed simultaneously detecting a number of
problem issues and identifying the tasks that need to be solved. These tasks
belong to various branches of science (see highlighted in italics), therefore not all can be
solved by economists. It is necessary to involve specialists of technical and
mathematical sciences practically for the solution of all of them (1-4).
Thus, the proposed theoretical
bases for the use of LSIM to increase the efficiency and quality of the control
function of accounting predetermine the need for further, no less in-depth
research on the directions and tasks that we have outlined.
Due to the volume of such
studies, we restrict ourselves to researching the possibility of solving the
first part of the problem in this article, namely the development of a system
of sources of information.
4.4.
Development
of information sources: formalization and functional describing components
First of all, it is necessary to
substantiate and formalize their components to solve the task of developing a
system of sources of information. These components are traditionally divided
into physical, mathematical and virtual in terms of computerized accounting.
This approach is quite acceptable for the sources of accounting information.
Each component in its composition has certain elements. Moreover, some of them
are common (identical) for any systems and some are specific. Instead, the
description function of these components will necessarily be different for
different systems.
For example, components of
information sources for the accounting system in the formalization of their
description function must necessarily include: – the established sequence of information formation
(input, processing, transmission, approval, storage); – a description of the technical means for realizing
the formation of information; – means of managing information arrays; – means of information protection (including
software and hardware); – ways of submitting information (format and model), etc. (Fig. 8).
The presented components of the sources of
accounting information and the recommended functionalities of their description
will become the basis for the following tasks (2-4). In addition, on their
basis, it is advisable to develop new forms of documents.
Figure
8: Components of the sources of accounting information and their formalization*
Source: KHORUNZHAK, N.M. (2013)
Notes: – respectively: primary source of data – information at the input (contract, primary
document); processing of information and its transmission using the appropriate
communication channels (including the formulation of accounting postings and
documentation: estimates, memorial orders, turnover information, the Journal of
the main documentation, balance sheet, reports on the implementation of
estimates, etc.); approval of documentation (signatures and other acceptable
identification methods); storing information in the database (including for
further use for optimization and forecasting purposes);
– Personal Computer; – processor performance; – clock frequency; – bit processor; – access time; – memory size (max – the amount of information that
can be saved); – record density (bit /mm); – rate of information exchange; – software and hardware; – intelligent management of data
warehousing and their storage; – direct management of archival drives
involved in the technological processes of accounting, preservation and
exploitation of information resources; – specialized
computer database for managing the index base (encryption of the Chart of
accounts, business operations, etc.); – automatic
function for converting files of various formats (pdf, txt, gif, doc, rtf) in
order to create a universal format that is suitable for viewing and storage,
which makes it possible to differentiate the access;; – the level of
services (providing duplication of data and creating full copies); – systems for
transfer of accounting information; , – respectively, analog and digital
communication channels; – information
security system; – software for
protection of credentials (information); – hardware for
information security; – protective
transformations of files; – organizational measures; – coefficient of efficiency; – cost of the system; – total efficiency of the
physical component of the sources of accounting information; – simple algorithms; – change of the state of the
objects of accounting respectively: in terms of quantity and value; – Subconto and Conto analysis respectively
(deviations, percentages); – accounting registers (estimates,
consolidated registers (documents)); – diagrams of data movement; – two-dimensional model of the
movement of accounting data of budgetary institutions; graph-model (branched
tree) of cycles of data traffic movement; PTM – a parametric time model that covers the
description of the accounting system by the relevant conditions; – structural and temporal model of the display of
objects with the help of a system of logical equations (for example, accrual of
depreciation of fixed assets, calculation indicators to the estimate (is proposed),
etc.); – the network schedule for the
execution of accounting transactions (including the communication table: source–receiver); – the system of time constraints (time graph) for
performing accounting functions; – the scheme of algorithm for
processing and control of accounting information (graph of connections of
accountants, flowcharts of algorithms and programs); – other components of the
functional; – digital processing of accounting information; – data encoding; – discrete submission of
information; – submission of information with
the help of functionals (functional presentation of information); – other ways of submitting information about
objects of accounting (including in the form of video presentations, charts,
diagrams, etc.); – correlation analysis of data; – dispersion analysis; – logical and statistical models of analysis; – matrix data representation; – other types of accounting data
analysis; – two-dimensional matrix model
of movement of accounting data; – three-dimensional matrix model
of movement of accounting data; – intermediate models for presentation of
information about the movement of accounting data; – simulation models of data movement; – other models of the movement
of credential data; – total efficiency of the mathematical component
of the sources of accounting information; – a functional that provides a
visual representation of accounting data (for management and presentations); – technologies of contactless information
interaction; – highly developed forms of computer simulation
(credentials and models of activity); – artificial virtual space
(virtual activity models, virtual services); (equal to ++) – is the global (general) efficiency of the
components of the sources of accounting information.
The layout of the recommended
form of the report for internal use, called “Operational internal report on
diagnostics of the state of the object of accounting” was developed in (KHORUNZHAK N.M., 2013).
The positive side of its use in accounting
practice is the possibility of automatically exposing the risk (in the
foregoing graph). However, the further development of this issue requires
further substantiation of the approach to risk assessment and its gradation
(division). In addition to this report, it is expedient for administrative
purposes to formulate on the basis of such additional forms of documents: a
report analytical note on the results of monitoring the state of the object of
accounting; decision on measures to eliminate the critical state of the object
of accounting.
The delineation of these two
forms is due to the fact that “Decisions on measures to eliminate the critical
state of the object of accounting” may relate to different management units.
Accordingly, it will be recommended
to take measures for each of the units that which belong to their competencies.
Instead, the “Report Analytical Note on the results of monitoring the state of
the object of accounting” may be the only one for everyone.
5. CONCLUSION
Accounting objects, like
management objects, require constant monitoring. The hypothesis that LSIM is a
promising and modern tool that can be used for accounting purposes and control
of its objects is confirmed by assessing the characteristics of various types
of LSIM. After appropriate adaptation, LSIM are able to provide the initial
information necessary for managing accounting objects.
In our study, such an adaptation
was carried out according to the object of accounting as financial support for
the activities of a public sector entity (budget organizations).
Our research does not contradict
the existing scientific achievements in the application of LSIM to the objects
of control. However, such models are common in technical devices. In the field
of accounting, in particular in Ukraine, from known sources and practices, we
did not find information on the use of LSIM. Therefore, we can assume that they
are not used in this area.
On the basis of theoretical and empirical
methods (formalization, generalization, analogy, induction, modeling), we
determined the possibility of using LSIM for accounting purposes and made their
adaptation description. It is obvious; accounting is a system of solid,
continuous, documented reflection of economic phenomena and processes. In this
case, the result of applying LSIM in this system should be the formation of a
specific form of the document. We have proposed the components of such a
document and their formalization. The practical application of the obtained
research results requires further developments aimed at preparing programming
tasks, building flowcharts of LSIM application algorithms for controlling
various accounting objects.
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