Logic-statistical information models in control function of accounting

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Nadiya Khorunzhak
Ruslan Brukhanskyi
Volodymyr Ivanyshyn
صندلی اداری


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.


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Integration System of Education, Science and Production
Author Biographies

Nadiya Khorunzhak, Ternopil National Economic University

Doctor in Economics, Professor

Department of Accounting and Control in Public Administration

Ruslan Brukhanskyi, Ternopil National Economic University

Doctor of Economics, Professor

Head of the Department of accounting and economic and legal support of agroindustrial business

Volodymyr Ivanyshyn, State Agrarian and Engineering University in Podilya

Doctor in Economics, Full Professor,

Rector of the State Agrarian and Engineering University in Podilya

Associate Professor of the Department of the Transportation Technology and Means of Agrarian and Industrial Complex


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