3. Object of research - accounting system of large industrial enterprises (by the criteria, determined by the Business Code of Ukraine). Purpose of research: the theoretical grounding of the modeling application as a technique of accounting development, determining of principles of its practical implementation under the conditions of accounting process computerization. Methods of research: induction, deduction, theoretical generalizing, grouping, comparison, historic method, abstract-logical, causal-consequent connection, observation, modeling. The theoretical and practical results: methodic of business processes modeling as well as a model of choosing of an enterprise's accounting policy and universal model of an enterprise's accounting system have been researched and worked out. The results of research have been used in the author's publications, study materials and conference reports as well as in the industrial enterprises' activity. The scientific novelty lays in the theoretical grounding and generalizing of modeling application in accounting, as well as in the practical issues solving, connected with application of modeling method under the conditions of accounting process computerization. During research the results, characterized by scientific novelty, have been obtained as follows: for the first time: the necessity of universal model of an enterprise's accounting system development on the basis of the modern computer technologies as well as a variant of such model have been offered; the methodic of business processes modeling under the conditions of accounting computerization has been developed, that enables to improve the effectiveness indices of an activity results; the methodic of modeling while developing an enterprise's accounting policy has been worked out; the issues have been improved as follows: the methodic of modeling application while researching accounting objects and subjects, that provides accounting theory development; existing modeling concepts in accounting with the aim of choosing the most appropriate ones to meet the urgent accounting tasks solving, it has been proved that accounting system is a modeling object; the order of modeling application in accounting under the conditions of modern computer technologies; the concepts "computerization" and "modeling" of accounting process have been separated; the issues have undergone the further development as follows: systematization of historic prerequisites and causes of modeling application in accounting; the determining of the connection of accounting method elements with the modeling method; the abilities of accounting models application have been grounded; effect of their application in managerial decisionmaking has been researched. Extent of implementation: the results of research are used of the activity of the industrial enterprises of Zhytomyr region (PLC "Korostensky zavod zalizobetonnyh shpal", PLC "Novokramatorsky mashinostroitelny zavod", PLC "Novograd-Volynsky zavod prodovolchyh tovariv") as well as in the study process of ZSTU while teaching "Managerial Computer Systems in Analysis аnd Auditing", "Accounting Computer Systems and Technologies", "Scientific Research in Accounting", "Models and Methods of Managerial Decisionmaking in Analysis and Auditing". Efficiency of implementation: provides an efficiency of accounting data in managerial decisionmaking, reducing the labor intensity of the data proceeding, optimizing of the industrial schedule of an enterprise, decreasing of the terms of assets turnover as well аs the determining the optimal level of inventories and amounts of workinprocess. Sphere of usage: business activity of large industrial enterprises.
