Tula, Tula, Russian Federation
Businesses in modern economic conditions face many challenges related to potential threats. One of the tools for the financial and economic survival of the company is the accounting policy for the purposes of financial, managerial and tax accounting. A reasonable choice of accounting methods affects financial indicators that legitimately help optimize costs, determine the cost of sales and influence financial results. The study of the relationship between the qualitative formation of accounting policy and effective business management is the basis of this study. The purpose of the study is to substantiate the theoretical provisions of the formation of accounting policy for financial, managerial and tax accounting purposes and to develop recommendations on the tools for updating it in order to increase economic security. This article discusses the issues of the conceptual framework of accounting policy, the content of its main elements for effective business management. The scientific novelty of the research lies in solving the problems of theoretical substantiation, focused on the study of the economic security of business through the processes of effective information support developed in accounting policy. A well-designed and consistently applied accounting policy allows you to control financial flows, prevent fraud, optimize tax obligations, and maintain the financial stability and solvency of an organization. The article has theoretical rather than practical aspects of research and will be useful not only for individual entrepreneurs and managers seeking to improve the level of management and control over the economic security of a business, but also for novice teachers in the field of accounting and entrepreneurship.
accounting policy, risk management, internal control, economic security, the state of business stability, accounting regulations, federal accounting standards
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