Open AccessSYNERGY ACCOUNTING IN THE AGE OF DIGITAL ECONOMY AND GLOBALIZATION
Author(s) -
Yaroslav Izmaylov,
Iryna Yegorova,
Mirosława Skalik
Publication year - 2019
Publication title -
periodyk naukowy akademii polonijnej
Language(s) - English
Resource type - Journals
eISSN - 2543-8204
pISSN - 1895-9911
DOI - 10.23856/3206
Subject(s) - globalization , reflection (computer programming) , digital economy , accounting , business , industrial organization , management accounting , economic system , economics , computer science , market economy , world wide web , programming language
The article deals with defining synergies and substantiating their appearance and reflection in the enterprise accounting system. There is a model of synergy affecting an enterprise’s efficiency when various resources interact in the age of digitalization and globalization of economic relations. The research offers an algorithm of automated accounting of synergetic effects by means of accounting simulation to strengthen synergy of factors affecting enterprise development. Procedures of synergy accounting in conditions of developing digital economy and globalization are improved.