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0410U001642,
к.е.н.
26-02-2010
o
Accounting and audit of enterprises manufacturing facing material export transactions
Kozhuhova Tetiana Valeriyivna,
popup.head Shcherbakova Nataliya Andriyivna
popup.opponent Кузьмінський Брій Анатолійович
popup.opponent Федькевич Наталія Василівна
Дисертація присвячена дослідженню обліку та аудиту операцій з експорту підприємств по виробництву облицювальних матеріалів для забезпечення необхідною специфічною інформацією управлінського персоналу з метою прийняття оперативних рішень та підвищення ефективності аудиторської перевірки операцій з експорту. Уточнено економіко-правову сутність операцій з експорту, вдосконалено класифікацію операцій з експорту. Удосконалено методику обліку операцій з експорту підприємств по виробництву облицювальних матеріалів за прямими договорами і договорами комісії. Розроблено документи облікового оформлення для посилення інформаційної функції бухгалтерського обліку та виконання контрольних функцій обліковим персоналом щодо операцій з експорту. Запропоновано методику аудиторської перевірки операцій з експорту виробничих підприємств за циклічним підходом, визначено послідовність перевірки рахунків за циклом продажу на експорт і циклом розрахунків по операціях з експорту. Розроблено робочі документи аудитора з перевірки операцій з експорту.
2010-02-26
2020-04-04
Updated: 2025-12-07
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