Dikiy A. Accounting organization as a tool of economic security provision of the enterprises

Purpose of research: scientific grounding of theoretical and methodical statements as well as development of the practical recommendations on improving the accounting system organization as a tool of ensuring the economic security of an enterprise. Object of research: accounting organization at the large-scale and middle-size enterprises. Subject of research: theoretical, methodical and practical bases of accounting organization as a tool of ensuring the economic security of an enterprise. Methods of research: matching, comparison, induction, deduction, scientific abstraction, historic method, formalization. Scientific novelty of the obtained results lies in the formation of scientifically grounded theoretical bases and practical recommendations on accounting organization as a tool of ensuring the economic security of an enterprise with the purpose of protecting the enterprise's accounting information and property from internal and external threats, which will assist the going concern principle implementation. The results with the scientific novelty which have been obtained during the research are as follows: for the first time: the complex system of arrangements on accounting organization with the purpose of ensuring the economic security of an enterprise, which increases the enterprise's personnel responsibilities as well as enhances the accounting function of the owner's property safekeeping and effective usage has been developed; the model of accounting organization under conditions of computer technologies application, the chart of electronic documentation turnover using the electronic digital signature as well as the succession of actions in their implementation and application, which allowed to provide the protection for the enterprise's accounting information and property from internal and external threats has been worked out; the issues have been improved as follows: grounding on the conducted research the methodical provision of directions of forming the economic security on micro-, meso- and macrolevels in the part of distinguishing the subjects, constituents and datawar, which influence the ensuring the economic security of an enterprise; the categories and concepts of system research of issues on the enterprise's economic security from the viewpoint of integrating with accounting, the author's definition of "economic security of an enterprise" taking into consideration following of the going concern principle in ensuring the economic security of an enterprise have been suggested; the procedures of information security through setting of the list of accounting data which may be considered a commercial secret as well as the content completeness of the organization and administrative internal documentation, which will allow to provide the sustainable development of an enterprise in the competitive environment; the following issues undergone further development: identification of external threats and internal threats of the enterprise's economic security in the accounting system; principles of accounting organization as the prerequisite of the owner's property safekeeping in the part of applying the suggested principles: i.e. security and control of accounting data, complexity, separation; statements of economic security policies of an enterprise with the purpose of securing accounting information in the part of the system of internal control over ensuring the economic security of an enterprise under computerization conditions. Implementation extent: the research results have been implemented into the practice of the Subsidiary enterprise "Diary factory" of the LLC "Diary factory "Rainford", PLC "Galiyivka creamery named after V.F. Mazurkevych", PLC "Zhytomyr creamery". Some results are applied in the educational process of Zhytomyr State Technological University, as well as in Zhytomyr National Agroecological University.