SYNERGY ACCOUNTING IN THE AGE OF DIGITAL ECONOMY AND GLOBALIZATION

Autor: Mirosława Skalik, Iryna Yegorova, Yaroslav Izmaylov
Rok vydání: 2019
Předmět:
Zdroj: Periodyk Naukowy Akademii Polonijnej, Vol 32, Iss 1, Pp 53-59 (2019)
ISSN: 2543-8204
1895-9911
DOI: 10.23856/3206
Popis: 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.
Databáze: OpenAIRE