ACCOUNTING FOR UNCERTAINTY FACTORS IN THE FIRM'S ECONOMY

DOI: 10.36871/ek.up.p.r.2021.02.02.005
UDC 338.2

Authors

A. M. GALAYDA,
Candidate of Economic Sciences, Associate Professor, Associate Professor of Accounting and Taxation Department, Russian Economic University named after G. V. Plekhanov, Moscow, Russia

Abstract

Globalization of the world economy, increased competition, the search for new ways of development and profit growth, the development of new markets-objective realities of management in all areas and spheres of human activity. These challenges dictate, provoke and initiate the need to combine and consolidate all avail-able resources for successful and effective implementation of activities in modern conditions. This becomes even more relevant in the context of increasing factors and risks of uncertainty in the pre-crisis expectation of stagnation and digitalization of the economy.

Keywords

factors, risks, accounting and tax accounting, harmonization, objective information, manage-ment decision.