Registration Number
0218U000757,
0117U003875
, R & D reports
Title
Adaptation of accounting system in the management of LLC "TernoprodMekhanizatsiya" to changes in the environment
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Head
Pochynok Natalia,
Registration Date
13-02-2018
Organization
Ternopol National Economic University
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Object of research - financial, management accounting and tax calculations at LLC "Ternoprobudtmechanizatsiya". The purpose of the research work is to analyze the influence of the technical and economic features of the enterprise's activity on the construction of a system of financial, managerial accounting and tax calculations; identification of bottlenecks in the information flows of the enterprise in order to eliminate the risks of incomplete, inaccurate information, duplication of information; establishment of selection criteria and features of accounting organization by the centers of responsibility. The generalized scientific result of the work is a comprehensive study of the current accounting system of the enterprise, taking into account the main external and internal factors that affect it; the concept of harmonization of financial, managerial accounting and tax calculations has been developed in terms of providing efficient document management taking into account the development of information and communication technologies, the identification of liability centers, and the introduction of reporting forms for the purposes of management accounting in order to improve the main financial and economic indicators of the activity of Ternoprobudtmechanizatsiya LLC. The scientific novelty of the conducted research consists in the improved method of financial and managerial accounting at LLC " Ternoprobudtmechanizatsiya ", namely: the optimal document flow in the enterprise is determined taking into account the specifics and scope of its activities; the proposed nomenclature of articles of total production costs, administrative costs, sales costs, other operating costs, which is slightly different from the typical one, improved the procedure for the formation of accounting and reporting information, taking into account the industry, technological and organizational characteristics of the enterprise. The improved methodology of financial and managerial accounting can be used not only at the Ternoprobudtmechanizatsiya LLC, but also at other enterprises in the construction industry.
Product Description
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Мельничук Інна Василівна
Омецінська Ірина Ярославівна
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2020-04-02
