Synthesis in the context of accounting

Abstract

In modern conditions, the problem of maintaining the stability and continuity of the company’s activities is becoming particularly relevant. The fulfillment of the tasks depends on the ability of the enterprise to quickly adapt to the changing conditions in which it operates, but this alone is no longer enough. In strategic planning, the main role in ensuring the sustainability and continuity of the activities of business entities is played by the ability of the management system to predict the situation for the long term and respond to it in a timely manner. The purpose of the research was to reveal the role and significance of the synthesis method in accounting, namely the ability of accounting to synthesize forecast indicators illustrating the transformation of capital from one form to another as a result of the implementation of certain business processes.As a result of the research carried out, the article formulates a new approach to the essence of the synthesis method in accounting, justifies the need to expand the composition of the elements of the accounting method and include in it the technique of “prototyping accounting models”. The prototype of a working model of the accounting system of the enterprise makes it possible to form information in the context of individual business processes and economic activity as a whole, as well as to predict or forecast various options for the organization.