DUAL NATURE OF THE PROCEDURE FOR IDENTIFYING OBJECTS OF ACCOUNTING FOR ECONOMIC ENTITIES

The article discusses the problems of identifying objects taken into account by economic entities. The concept of objects of accounting for economic entities is defined as the conceptual basis of any algorithms for the formation and subsequent interpretation of standardized identifiers of assets and liabilities that unambiguously characterize their objectively and subjectively significant coordinates. In this case, the identifiers must be directly and reliably interpreted by the corresponding recognition algorithms in any necessary classification group. The article shows that markers of the type of bar and/or QR codes indicate only a part of classification divisions and at the same time do not agree in any way with the sets of properties determined by regulatory documents of the state standards type. At the same time, the methods of internal identification often and strongly differ among economic entities. As a result, individual intra-company coding is relevant only for the internal information system of each specific economic entity. If an object moves to another subject, then the latter must somehow create its own code for it. Due to differences in coding between different subjects inevitably information about the movements of this object between the subjects of the logistics chain is lost. It has been shown that methods for identification of objects of accounting for economic entities have dual essence and must define a single space characterizing their individual material and/or intangible essence together with characteristics of subject belonging. In this case, the identification space should imply and unambiguously determine the multiplicity of object and subject classifications. It is shown that a necessary element of formalization of any proposed identification method is at least a conceptual separation of the concepts of object and subject verification for the subsequent synthesis of the toolkit for the formation of a space for unambiguous identification of objects of The author’s registered invention providing the solution of the set task, as well as the tools for its technical realization are announced.

assets, liabilities, industries, identification, digital economy, economic entities, objects of accounting, tangible resources, intangible resources, supply chains, algorithms, economic sectors, state standards

Tsarev A. V. Dual nature of the procedure for identifying objects of accounting for economic entities. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;3(64):158—162. DOI: 10.25683/VOLBI.2023.64.751.