SYSTEMATIZATION OF CRISES AND THEIR REFLECTION IN THE ACCOUNTING SYSTEM

SYSTEMATIZATION OF CRISES AND THEIR REFLECTION IN THE ACCOUNTING SYSTEM Abstract. In the conditions of global economic crisis the development of recommendations and a search for possible ways out is an urgent problem for all economic entities. Analysis of economic literature allows us to assert that global economic crisis is intensifying and, thus, directly affects the economic situation in Ukraine. In light of economic, political, financial instability, an increase in the number of bankruptcies of domestic enterprises is characterized by increase of interest in the problems of investigating crises, the nature of their occurrence, prevention mechanisms and the search for innovative approaches to eliminate their consequences. Therefore, in our opinion, it is important to systematize crisis as an object of anti–crisis management, and clarify the concept of anti–crisis management to establish the relationship between the type of crises and the tools for managing them. The analysis of scientific approaches to the crisis, as an object of management, made it possible to improve the systematization of crisis phenomena and provide the definition of crisis management, which combines the methodology of preventive and reactive management, as well as to determine the role of accounting in the system of crisis management. Further research should be aimed at developing crisis management tools and methodological recommendations for their use.

Ключевые слова: кризис, антикризисное управление, кризисные явления, предприятие, методы управления, инструментарий, учет, отчетность; Формул: 0; рис.: 1; табл.: 1; библ.: 15 Introduction.The current stage of world economic development is characterized by instability, which is caused by various reasons.These are natural disasters, the globalization of activity, the instability of the political system and financial systems.The result of their actions are crises, the consequences of which directly or indirectly affect both individual countries and the world system in general.The analysis of literature makes it possible to affirm that the global economic crisis is intensifying and, thus, directly affects the situation in Ukraine.Against the backdrop of economic, political, financial changes, the growth of the number of unprofitable domestic enterprises is characterized by an increase of interest to the problems of the study of crises phenomena, the nature of their occurrence, the mechanisms of prevention and the search for innovative approaches to the elimination of their consequences.Accounting information forms the basis of anti-crisis management.Subjects of economic activity should form new approaches to anti-crisis management, which should anticipate crises and eliminate their consequences, which determines the relevance of research in this direction.
Research analysis and problem statement.Typical for the current conditions, the tendencies of strengthening the world's crises phenomena and their negative impact on the activities of business entities attract attention to the study of crises and anti-crisis management of the enterprise by both foreign and domestic scientists.The problem is studied from different sides.The works of A. P. Balashov, I. O. Blank, V. O. Vasylenko, A. P. Gradov, A. G. Gryaznova, S. S. Ilyin, E. M. Korotkova, L. O. Ligonenko, E. S. Minaeva, G. R. Romanyuk, L. S. Sitnik, O. O. Tereshchenko, A. D. Chernyavsky, Z. E. Shershnyova, A. M. Shanthreta and others are devoted to the study of the crisis as an object of management, to the development of theoretical foundations and methodological tools of anti-crisis management.The problems of diagnosing the financial crisis at the enterprise are cleared up in the writings of E. Altman, T. Taffler, I. Romana, W. Beaver, I. Georgita, J. Vishnyakova, E. Korotkov, G. Ivanova, O. Stoyanova and others.
In recognition of the importance of the previous scientific heritage, it should be noted that they have no unambiguous approach to the systematization of crises and the essence of anti-crisis management, which creates difficulties in choosing anti-crisis management tools depending on a certain type of crisis.
The purpose of the article is an attempt to systematize crises as an object of anti-crisis management, to clarify the concept of anti-crisis management to establish the relationship between the type of crisis and the tools for managing them.
Study results.The word "crisis" comes from the Greek "crisis", which means "fracture".In social processes it came from medicine, where it was described by Hippocrates as a decisive phase in the development of the disease.Crises are common in the development of society and arise as a consequence of violations of economic laws (the correspondence of industrial relations to the level and nature of the development of productive forces, the growth of labor productivity, time saving, demand growth, value, demand and supply, money circulation).
By examining the different views of scholars on the definition of the crisis and its role in the socioeconomic development of economic entities, it should be noted that they are different and do not have a generally accepted system.
According to Vasilenko V.O., Weber M., Vagar E., Hayvoronskaya Yu.E., Keynes John M., Chernyavsky A.D., crisis is a turning stage in the functioning of any system on which it is subject to external or middle influence, requiring a qualitatively new response.The main feature of the crisis is the threat of the destruction of the system [1, p.6].At the same time they affirm that when to broaden our view on it, it also needs a developing system as well as a stable state.Accordingly, the crisis should be regarded as a turning point in the development of the system, which gives space to a new round of economic change [2].
Some scholars believe that the crises are related to the processes of macroeconomic development.But experience shows that the greatest number of crisis phenomena is observed at the micro level.The smallest and medium-sized enterprises are most affected by the crisis, which leads both to the imbalance of activities and to its suspension.
When investigating the crisis, it should be noted that they are different in essence, the circumstances that caused them and their consequences.Different approaches to the classification of crises are presented in scientific papers.The generalization of existing approaches made it possible to group them together to clarify the essence (Table 1  Light proceed more consistently and painlessly, they can be predicted, easier to manage Prolonged they are painful and difficult, it is the result of misunderstanding of the nature and nature of the crisis, its causes and possible consequences. On the power of influence on the socio-economic system and the duration Short-term ones arise and end quickly enough with little impact on the socio-economic system that can be quickly eliminated.The latent (hidden) proceed relatively imperceptibly and therefore the most dangerous Provided systematization of crises does not claim to be comprehensive, may be supplemented by additional features to deepen understanding of the essence of crisis phenomena.However, it provides the opportunity to choose methods and tools for crisis management, depending on their type.

Regular
Crises are inevitable in the activities of any enterprise.According to Podolskaya V."The crisis at the enterprise level is a form of violation of the parameters of viability of the enterprise, which manifests itself during a certain period, is characterized by regularity and cyclic occurrence at different stages of the company's life cycle, conditioned by the accumulation of contradictions within the economic system and in the course of its interaction with the external environment, has certain consequences for the possibilities of its functioning and development" [3, p. 336].
Crises have a dual nature that simultaneously destroys and creates, that is, frees up from the former strategy and forms the preconditions for further development.global practice of crisis management involves the presence of two concepts of crisis perception, namely the attitude toward the crisis, aimed at preserving the basic parameters of the existing system and focused on the reconstruction or upgrading of the system.In the first case, the crisis is perceived as a threat and obstacle, which means the loss of sovereignty and essence.
The consequence of this is the perception of the crisis in a negative sense and requires the development of measures to restore the pre-crisis state of the system parameters.In the second case, the crisis is seen as an indication of the need for renewal, restructuring in the evolutionary process of development of the system, and, thus, brings exemption from certain irrationality or incorrectly set goals and rules.As a result, all the requirements to change the former situation that caused the crisis, are considered in a positive sense.At the same time, the basis for developing anticrisis measures is not the fight against the crisis, but the change in the structure of the system in accordance with new requirements.As Confucius noted, changes should not be feared, they come at a time when necessary.
The main indicator of successful business activity is financial stability, profitability and the possibility of continuous activity.The achievement of positive results in the functioning of the company in a changing threatening environment and ensuring its successful exit from the crisis contributes to the use of anti-crisis management system.
The analysis of economic literature has made it possible to identify many definitions of anticrisis management, which fundamentally do not contradict each other but differ significantly in the accents which are important both for conceptual and methodological constructions.Undoubted interest in terms of the possibility of further development of the theory of crisis management is a terminological analysis, carried out in the work G. M. Romanyuk [4].
Existing approaches are divided into three large groups.The supporters of the first approach under the crisis management department understand the identification of signs of a crisis situation, the elimination of the negative effects of the crisis, and ensuring a stable state of the enterprise.The authors of the second approach, the anti-crisis management, consider the need for preventive measures to prevent or minimize arising of a crisis.The third approach of anti-crisis management is to ensure the development of the enterprise and increase the efficiency of its resources in a crisis environment.
It can be interesting to study the interpretation of the anti-crisis management from O. O. Melnichenko, according to which "anti-crisis management -is a system of management, aimed primarily at the early detection of contradictions of the enterprise with the environment or in its internal environment, taking into account the individual business processes of the enterprise in order to prevent the crisis phenomena in the enterprise; If the probability of crisis situation arises -to reorganize the execution of individual business processes in accordance with current economic conditions; In the event of a crisis state -to develop a mechanism for resolving the crisis, envisaging the implementation of appropriate instruments and procedures and a profound rethinking of the principles of the enterprise " [5].
The counted approaches reflect certain actions on prevention, elimination of possible complications, threats and negative consequences of crisis phenomena, as well as restoration of stable functioning of business entities, but do not include tools for crisis management depending on the type of crisis situation.
In modern conditions of information support of society "accounting -it is not just an information registration, processing and systematization, but a specific system of communication between the participants of economic relations on the macro and macro levels" [6,7].
The ability to overcome the crisis successfully is an integral part of enterprise management, which can only be effective when constructing a clear information system, which must be provided with a clearly-functioning accounting system of the enterprise.In order to achieve its goal anticrisis management and accounting system should be aimed at fulfilling predetermined goals.These goals should be the basis of each management function.
Taking into account the opinions of some scholars and practitioners, we have identified the following anti-crisis management objectives as outlined in Figure 1.
Therefore, it can be concluded that overcoming the crisis and successful development of an enterprise depends on a well-established system of crisis management that is based on accounting data, which ensures the rapid receipt and transfer of reliable information in order to make accurate management decisions.
Summarizing approaches to the definition of the essence of crisis management, it is proposed the proper interpretation of this concept, based on the assumption that the management of complex systems a priori is anti-crisis.
Anti-crisis management is a constantly ongoing process of monitoring the internal and external environment, diagnosing the state of the subject of entrepreneurial activity, developing management decisions regarding their sustainable development, based on reliable accounting and reporting data, and monitoring the implementation of the adopted decisions.
Such approach includes an anti-crisis management tool that allows taking preventive measures on the consequences of crisis situations (preventive management) and developing ways to overcome the crisis at its onset (reactive management).Accordingly, the crisis management involves both the management of the enterprise in order to avoid crisis situations and the withdrawal of the company from the crisis situation in which it appeared.
Depending on the type of crisis experienced by the company, the main tasks of the anticrisis management within the proposed approach can be identified: the definition of the type of crisis and the reasons for its development; Development of measures to eliminate the causes of the crisis; termination of reduction and growth of the most important indicators of financial and economic activity of the enterprise; minimization of losses and the search for funds to continue financing the enterprise, establishing internal mechanisms for generating cash.
Conclusions.The analysis of scientific approaches to the crisis, as an object of management, made it possible to improve the systematization of crisis phenomena in order to reflect them in the accounting and provide the definition of anti-crisis management, which combines the methodology of preventive and reactive management.Further research should be aimed at developing anti-crisis management tools and methodological recommendations for its use.To conduct a profound analysis of the financial position and business reputation of the company's partners in order to prevent the occurrence of receivables Timely payment of accounts payable in order to restore the business reputation of the enterprise and obtain support and possible loans from creditors in case of difficulties

Analysis of the financial condition of the company based on information accounting and management accounting, and financial reporting
In order to prevent unwanted situations, carry out procedures for short-term planning of day-to-day work, current monitoring and controlling the activities of the enterprise Taking measures to streamline the company's financial flows in the middle of an enterprise by introducing budgeting (predictable) Caused by objective reasons for the accumulation of crisis factors: the need to restructure production, change the structure of interests under the influence of scientific and technological progress Random (unexpected) occur as a result of gross mistakes in the management of natural phenomena or economic dependence, which promotes the expansion and spread of local crises Conformity of the nature of production relations with the nature of production forces Artificially created occur due to deliberate destruction of the country economy, a separate branch, enterprises in the interests of certain financial groups Deep lead to the destruction of various structures of the socio-economic system, proceeding difficultly and unevenly

Fig. 1 .
Fig.1.Targets of crisis management ).Organizational manifest itself as crises of division and integration of activity, division of functions, regulation of separate units activity, as a branch of administrative units, regions, branches or subsidiaries Psychological crisis of the psychological state of man: stress, feelings of uncertainty, panic, fear for their future Sectorialcover one of the economic sectors (for example, the redevelopment of the country's defense complex)On the scale of manifestation Structural consequence of the violation of proportional development of social production law.It arises, on the one hand, in interindustrial disproportions and commodity imbalances -on the other (for example, energy, petrol, food, raw materials, etc.) management of society.Political crises, as a rule, affect all aspects in the development of society and become an economic crisis.Continued tab. 1