REFLECTION OF BUSINESS SECURITY SERVICES ON ACCOUNTING AND REPORTING ACCOUNTS
Abstract
Business security services management has become particularly relevant relatively recently and, accordingly, lacks both scientific and regulatory approaches to accounting. This increased the relevance of this study. It is established that the accounting system for business security services must fully take into account all the properties of the object. After all, the quality of the information generated by accounting through reporting depends on it. Particularly acute development of accounting reflection in the accounts and reporting is in the formation of information space management of services in the field of business security.The study considered the features of the application of method elements to reflect business security services across management entities. The study proposes a procedure for reflection on the accounts of the processes of providing security services by their types (financial and economic security, cybersecurity and physical security and law enforcement). Determined methodological provisions of accounting reflection of the process of implementation of services in the field of business security by types allowed to form the following features: the reflection of direct production costs, the reflection of indirect production costs, the distribution of overhead costs is carried out in several stages. All of the above defines the complex organizational and methodological provisions of accounting services in the field of business security, which is the basis for the formation of financial statements as an information source of management decisions by internal and external users. In order to provide complete and qualitative information to internal and external users of accounting on the implementation of business security services, the company has proposed the following accounting statements (to introduce a set of internal reporting that will be aimed at presenting information about a specific service and certain stages of several services; reporting – it is proposed to extend the notes to the annual financial statements by forming a separate application on the implementation of services in the field business security).
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