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0419U001473,
к.е.н.
03-07-2019
o
Accounting and internal control of commission operations of an enterprise.
Kuzma Khrystyna Volodymyrivna,
popup.head Kutsyk P. O.
popup.opponent Остап’юк Н. А.
popup.opponent Реслер М. В.
Об'єкт: чинна система обліку і внутрішнього контролю комісійних операцій підприємства та пов’язані з ними процеси. Мета: наукове обґрунтування концептуально-теоретичних, методичних та організаційних аспектів і розробка практичних рекомендацій із удосконалення системи обліку та внутрішнього контролю комісійних операцій підприємства задля покращення інформаційного забезпечення управління його діяльністю. Методи: теоретичного узагальнення, дедукції, індукції, порівняння, спостереження, моделювання, аналізу, синтезу, аналогії, узагальнення та абстрагування. Удосконалено: організаційні аспекти системи обліку шляхом формалізації облікової політики комісійних операцій підприємства; первинне документування комісійних операцій; методику обліку комісійних операцій підприємства; організаційне забезпечення внутрішнього контролю комісійних операцій підприємства; методику внутрішнього контролю комісійних операцій. Сфера застосування: підприємства, які здійснюють комісійні операції.
2019-07-03
2020-04-03
Updated: 2025-12-07
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