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0216U003726,
0113U003841
,
Theoretical and methodological approaches to the organizing of the financial accounting system in the enterprise
Sokolska Renata,
09-03-2016
National Metallurgical Academy of Ukraine
The information needs of users of financial statements have been analyzed. The mechanism of formation of the information about the financial results in the financial accounting system of the enterprise has been observed and an international experience in formation of accounting models and directions of their development have been investigated. The ways of development for the organization of the financial accounting system at the native enterprises have been specified with the aim of increasing of the satisfaction level of the users' needs in the information that is provided by financial accounting. The conception of accounting based on the using of the block-modular form of organization of the accounting process has been grounded. The ways of improvement of financial accounting of income, expenses and financial results have been specified with the aim of its analytic and informative increasing. The algorithm of analytical procedures that can facilitate the formation of financial results' reporting has been designed. The interconnection of financial and managerial accounting at the enterprise in the implementation of integrated or dualistic system of organization of accounting has been analyzed. The features of rationalization and improvement of the accounting system have been observed from the perspective of institutionalism. The ways of improvement of methodical approach to accounting of the financial results in conditions of production enterprise have been defined and proved. The methodical approach to the accounting of the financial results in a production enterprise's conditiones has been developed. The parameters of the organization of financial accounting have been defined and the methodical approach to the evaluation of the complexity of the accounting operations and of the centralization level of managerial functions in the accounting department have been grounded. The formation of the management organizational structure of enterprise's accountants department in foreign countries has been investigated.
Єрьоміна Оксана Леонідівна
Варванська Ірина Ігорівна
Зелікман Владислав Давидович
Фроліков Сергій Сергійович
2020-04-02
Updated: 2025-12-16
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