Open AccessATTRIBUTIVE PROPAEDEUTICS OF ACCOUNTING REPORTING AS A MEANS OF COMMUNICATING THE SYSTEM OF INDICATORS IN DESCRIPTIVE MODELS OF ECONOMIC ANALYTICS
Author(s) -
В. И. Головко,
V M Sharmanska,
M O Tsybulnyk
Publication year - 2018
Publication title -
world science/world science
Language(s) - English
Resource type - Journals
eISSN - 2414-6404
pISSN - 2413-1032
DOI - 10.31435/rsglobal_ws/30122018/6269
Subject(s) - multicollinearity , descriptive statistics , attributive , computer science , accounting information system , analytics , accounting , data science , statistics , business , mathematics , regression analysis , linguistics , philosophy , machine learning
The article deals with accounting reporting as a means of communicating the system of indicators in descriptive models of economic analytics. Formalized algorithmic procedures for calculating key invariant indices suitable for use of standard packets of analytical orientation applications are constructed. The descriptive model and the formation of its information support are considered. In forming the system of indicators for conducting an economic analysis of the financial condition of the enterprise, in order to reduce the number of calculations and improve the efficiency when conducting an express analysis of the financial condition of the enterprise, a heuristic method of permissible multicollinearity with acceptable (tested by practice) characteristics is proposed.