Home  Journals  International Accounting  29(371) - 2015 August

Using tools of accounting modeling to determine the synergetic effect on the pre-contractual stage of order realization

Received: 15 January 2014

Accepted: 25 February 2014

Available online: 6 October 2015

Subject Heading: NATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: 

Pages: 11-18

The article illustrates possible ways of determining the areas of synergetic effect emergence, the economic calculation of the effect, and using the tools of accounting modeling to forecast the results of order processing at the pre-contractual phase of a construction project implementation.

Keywords: synergetic effect, accounting modeling, forecasting, order execution, construction

References:

1. Bulatova G.M. Stroitel'nyi biznes: strategii razvitiya v usloviyakh krizisa [Construction business: development strategies in crisis conditions]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2011, no. 1, pp. 80–84.
2. Gavlichek K. Rol' kontrollinga v malykh i srednikh firmakh [A role of controlling in small and medium-sized firms]. Upravlencheskii uchet = Management Accounting, 2013, no. 9, pp. 32–43.
3. Kuznetsova E.V. Sistema planov schetov i bukhgalterskoe upravlenie ekonomicheskimi protsessami [The Chart of accounts system and accounting control over economic processes]. Rostov-on-Don, SFU Publ., 2010, 377 p.
4. Hendriksen E.S., Van Breda M.F. Teoriya bukhgalterskogo ucheta [Accounting Theory]. Moscow, Finansy i statistika Publ., 1997, 576 p.

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