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Information × Registration Number 0216U001893, 0110U008611 , R & D reports Title Modernization of accounting in budgetary and social spheres. popup.stage_title Head Luchko Mihaylo Romanovich, Доктор економічних наук Registration Date 30-05-2016 Organization Ternopol National Economic University popup.description2 The object of study - the process modernization of the accounting in budgetary institutions under transformation management system in the public sector. The purpose of research - scientific theoretical foundation and effective solution to the problem of formation of accounting in budgetary institutions through the development of theoretical and methodological and organizational principles upgrade them according to the needs of management and the light of modern advances in processing and presentation of accounting information referred . Methods: apply a set of general and specific methods. The methodological basis is dialectical method of cognition. Systematic and integrated approach used in the disclosure of accounting in budgetary institutions and the isolation of its components. The analytical and mathematical techniques used to link accounting in budgetary institutions with the processes of transformation management, the study of accounting functions, developing principles applying logical and statistical information models. Inductive, deductive methods and comparison method used to form the conceptual apparatus. To build the model of computer accounting system used cybernetic approach. To study the prospects of budget institutions accounting methods applied system analysis. The results of the study: methodological sources to provide for the formation of accounting information in terms of their components in accordance with the request management system based on the use of modern methods and models of data processing; - the theoretical study of basic criteria for the formation of accounting system in budgetary institutions focused on implementation of optimization of management decisions, to assess the efficiency improvement of accounting system during its development; - proposed procedures for assessment of existing scientific concepts in terms of the appropriateness of their use for the purposes of accounting theory budget institutions; - theoretical foundations of modernization of accounting in budgetary institutions in terms of computerization is proposed stages and step by step implementation of the implementation of internal cost accounting and calculation of paid services; - were further developed methodological principles of accounting in public sector because the rationale for the introduction of accrual accounting in all of public sector, which provides harmonization specified component of the national accounting system approaches to international methodology and techniques of accounting under IPSAS. Product Description popup.authors Адамик Оксана Василівна Бурденюк Тарас Григорович Жукевич Світлана Миколаївна Зорій Надія Мирославівна Фаріон Антоніна Іванівна Хорунжак Надія Михайлівна Штимер Леся Тарасівна Яцишин Світлана Романівна popup.nrat_date 2020-04-02 Close