System development for generating information on the consequence influence of emergency situations on the safety of economic activities of enterprises in Ukraine

A system for generating information on the consequences of emergencies through the study areas of transformation of accounting is developed. The current status of the organization and the methodology of accounting does not allow reflecting economic activity under the conditions of emergencies in full, and therefore, the information generated by accounting and submitted through the reporting system does not take into account the influence of emergencies advent. Thus, organizational and methodological provisions of an order of display by improving the use of estimates, invoices and double entry are developed to highlight the information on the consequences of emergency. The system of accounting for business processes (acquisition, production, sale) is aimed at the formation of the cost of finished products and other costs associated with the operation of the enterprise and generating information of all its components. The issues of organization and methodology of accounting of economic processes at the enterprise never hold sway, because the innovative development of the economy and technology leads to the transformation of technical processes, which in its turn requires a change in the mechanism of using elements of the accounting method. That is why there is a difficulty in reflection of the consequences of emergencies from the position of influence on the enterprise’s production processes. The necessity of using transit accounts is substantiated providing for changing and expanding the mechanism for using the 8th class, whose name is proposed to be replaced with “Transit accounts on demand”. The use of the account 82 “Consequences of Emergencies” with the corresponding subaccounts in the context of the costs of the period and corresponding analytical accounts in the context of the types of consequences of emergency situations will make it possible to distinguish them from the totality. In accordance with the above, the procedure for accounting reflection of the consequences of emergencies that relate to production, general production, administrative and marketing costs and other operational costs has been worked out. In partial estimates of the consequences of ES the choice of valuation methods for certain types of consequences is justified and a multi-level mechanism for allocating general production costs has been developed. The introduction of these provisions into the practice of domestic enterprises allowed providing a set of information requests of internal and external users. Keywords—Accounting, accounting law, rating, account and records, emergency, risk, risk management.