SHYROKOPOIAS O. Accounting of services in the field of business securit

The specifics of consulting service as an object of accounting is revealed. The basic specifics of the consulting service in the field of business security is that the time period of the production and sale process coincide. That is to say the process of providing the consulting service in the field of business security is also the process of its realization. Besides, if the consulting service in the security sphere presupposes certain types of work and sales of goods, these processes may also coincide in time. This significantly complicates the system of accounting both in terms of income identification from the sale of goods, work, services and in terms of distribution of overhead costs and calculation of the prime cost of consulting service in the field of security. On the basis of the conducted research, we have identified the place of consulting service in the field of business security in the system of accounting objects. In particular, the properties of the consulting business in Ukraine and the world are substantiated: the state of development of the economic system correlates with the state of development of consulting in the state; consulting services can increase the efficiency of business management; international economic relations are increasingly determined by the level of consulting services. Based on this, specific subjective and objective features of business security consulting are identified. The specifics of security consulting services such as financial and economic security, cyber security, law enforcement are substantiated.