Logic-statistical information models in control function of accounting
Main Article Content
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.
Downloads
Article Details
1. Proposal of Policy for Free Access Periodics
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 that allows the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in an institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
Proposal of Policy for Periodic that offer Postponed Free Access
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 [SPECIFY TIME HERE] after the publication, allowing the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
d. They allow some kind of open dissemination. Authors can disseminate their articles in open access, but with specific conditions imposed by the editor that are related to:
Version of the article that can be deposited in the repository:
Pre-print: before being reviewed by pairs.
Post-print: once reviewed by pairs, which can be:
The version of the author that has been accepted for publication.
The editor's version, that is, the article published in the magazine.
At which point the article can be made accessible in an open manner: before it is published in the magazine, immediately afterwards or if a period of seizure is required, which can range from six months to several years.
Where to leave open: on the author's personal web page, only departmental websites, the repository of the institution, the file of the research funding agency, among others.
References
ANDRUSHKO, I. V. (2008) Identification of dynamic and phase deviations of periodic control object parameters. Materials of the IX International Conference Control and Management in Complex Systems, KUSS. Retrivied from http://mccs.vntu.edu.ua/mccs2008/materials/ subsection_2.3.pdf (in Ukrainian).
FLAMHOLTZ, E. (1999) Human resource accounting: advances in concepts, methods and application. Massachusetts: Norwell.
Generic Statistical Information Model (GSIM): Statistical Classifications Model Reprint of UNECE document. United Nations Department of Economic and Social Affairs Statistics Division; Meeting of the Expert Group on International Statistical Classifications New York, 19-22 May 2015. Avaible: https://unstats.un.org/unsd/class/intercop/expertgroup/ 2015/AC289-22.PDF.
GOLOV, S. (2005) Accounting: memories of the future. Accounting, n. 29 (652), p. 10-17 (in Russian).
HORVATH, P. (2003) Das Controllingkonzept. Der Weg zu einem wirkungsvollen Controllin gsystem. Autor Statement: von Horvath & Partners, Dt. TaschenbuchVerl., München, Deutschland.
KAMEYA, Y.; UEDA, N.; SATO, T. (1999) A Graphical Method for Parameter Learning of SymbolicStatistical Models, in: ARIKAWA S., FURUKAWA K. (Eds) Discovery Science, DS 1999. Lecture Notes in Computer Science, vol 1721. pp. 264–276. Springer, Berlin, Heidelberg. DOI: https://doi.org/10.1007/3-540-46846-3_24
KHORUNZHAK N. M. (2013) Logic and statistical informational models and prospects of their use for diagnosing the state of the financing process of budgetary institutions. Trade and market of Ukraine, n. 36, p. 88-101 (in Ukrainian).
KHORUNZHAK, N. M. (2013) Theory and methodology of accounting in budgetary institutions in the conditions of informatization of society. Ternopil: TNEU. (in Ukrainian).
NYKOLAJCHUK, Ja. M. (2010) Theory of information sources. Ternopil: TzOV Ternograf (in Ukrainian).
NYKOLAJCHUK, Ja. M.; ANDRUSHKO, I. V.; PITUH, I. R. (2006) Theoretical foundations and information technology building logic-statistical information model (LSÌM-4) on the basis of the control of the spectral characteristics of objects management. Optoelectronic information and energy technologies, n. 12, p. 110-118 (in Ukrainian).
BONNET, P.; GEHRKE, J.; SESHADRI, P. (2001) Towards sensor database systems. Lecture Notes in Computer Science, v. 1987, p. 3–14. doi: https://doi.org/10.1007/3-540- 44498-X_1.
PITUKH, I. R.; PROTSYUK, H. Ya.; PROTSYUK, V. R.; ALBANSʹKYY, I. B. (2017) Automated design system interactive interaction of operator computerized management multiparometeric object on the basis. Mathematical and computer simulation. Series: Engineering, n. 15, p. 173-179. Avaible: http://mcm-tech.kpnu.edu.ua/article/viewFile/112032/106874 (in Ukrainian).
PUSHKAR, M. S.; CHUMACHENKO, M. G. (2011) The ideal accounting system: concept, architecture, information. Ternopil: Kart-blansh (in Ukrainian).
PUSTYLNICK, I.; TEMCHENKO, O.; GUBARKOV, S. (2017) Estimating the influence of accounting variables change on earnings management detection. Journal of International Studies, vol. 10, n. 1, p. 110-122. DOI: http://www.jois.eu/files/07_Pustylnick%20et%20al.pdf.
SHEVCHUK, B. M.; ZINCHENKO, V. P.; FRAYER, S. V. (2008) Processing and encoding of signals and images online remote monitoring states of objects. Naukovi visti NTUU “KPI”, n. 2, p. 89-96 (in Ukrainian).
SHYRMOVS'KA, N. G. (2010) Theoretical basis and methodology of formalization of the status quasi-stationary object. Methods and Instruments of Quality Control, n. 24, p. 116-119. Avaible: http://mpky.nung.edu.ua/sites/default/files/ journals/024/10sngsko.pdf.
SHYRMOVSKA, N. G.; LEVYCKA, G. I.; GUCHIJ, M. I. (2013) Diagnosing conditions quasi-stationary objects by means of logical-statistical processing. Bulletin of the Khmelnytsky National University, n. 2, p. 231-238. Avaible: http://journals.khnu.km.ua/vestnik/-pdf/ tech/ 2013_2/53shy.pdf (in Ukrainian).
SHYRMOVS'KA, N. G.; NYKOLAJCHUK, Ja. N. (2011) Systematization of cluster models of navigation control quasi-stationary object in front of the emergency and emergency situations. Bulletin of the University «Ukraine», n. 2, p. 35-42 (in Ukrainian).
SHYRMOVSKA, N. H.; NYKOLAICHUK, Ya. N. (2010) Modeling of diagnostics of complex objects management of computer systems. Avaible: http://ena.lp. edu.ua:8080/bitstream/ ntb/20047/1/38-219-224.pdf
SINGH, A.; RAMAKRISHNAN, C. R.; RAMAKRISHNAN, I. V.; WARREN, D. S.; WONG, J. L. (2008) A Methodology for In-Network Evaluation of Integrated Logical-Statistical Models. SenSys' 08, Raleigh, North Carolina. Avaible: http://pub.cs.sunysb. edu/ ~cram/ Papers/SRRWW_Sensys08/paper.pdf. DOI: >10.1145/1460412.1460432.
VEY, LI; ZINCHENKO, V. P.; BORISOV, V. V.; BROVARSKAYA, N. I.; CHUMAKOV, V. G. (2014). Formation of software environments to support research automation. Companion areas, systems and systems, n. 13, p. 78-86.
VELYCHKO, O.; VELYCHKO, L. (2017) Logistical modelling of managerial decisions in social and marketing business systems. Journal of International Studies, v. 10, n. 3, p. 206-219. DOI: 10.14254/2071-8330.2017/10-3/15
ZGUROVS'KYJ, M. Z.; PANKRATOVA, N. D. (2007) Essentials of system analysis. Kyiv: Publishing group BHV ISBN: 978-966-552-153-2. (in Ukrainian)