Registration Number
0224U002236,
0121U100633
, R & D reports
Title
Accounting and analytical potential of modernization of Ukraine's economic management
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Head
Ionin Yevhen Ye., д.е.н.
Registration Date
09-02-2024
Organization
Vasyl' Stus Donetsk National University
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Conceptual approaches to the development of the mechanism for ensuring the efficiency of the functioning of gas distribution enterprises are defined, a model of the accounting system of a modern domestic budget institution is developed, the possibility of optimizing the process of making management decisions based on the reporting of domestic budget institutions when using international accounting standards in the public sector is substantiated. The necessity of summarizing taxes and payments on a single sub-account and changes in the analysis of tax charges is substantiated, which will significantly simplify the approach to the accounting process, reduce the additional documentary burden and the level of complexity when displaying relevant business transactions on accounting accounts. A level contour of accounting and analytical support for management in the iXBRL financial reporting format is proposed, which takes into account the basic concepts of IFRS and provides a visual architecture of financial analytics of modern business. The importance of financial criteria for threats to business continuity in terms of net assets and working capital, the need to use the monetization ratio as an indicator of trust in profit in the analysis methods approved by the executive authorities of Ukraine, is analytically substantiated. The proposed modernization of state financial control through the creation of an end-to-end system of state and municipal bodies with the involvement of the public, as well as solving the problem of high labor intensity of end-to-end financial control due to the organization of IT audit. It has been proven that auditing with the use of digital technologies will make it possible to improve the quality of the provided services based on the transition from a selective study to a continuous one.
Product Description
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Gevlych Larisa L.
Polishchuk Olena T.
Rozborska Olena O.
Tarasenko Liliia O.
Tomchuk Victor V.
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2024-02-09
