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Registration Number

0218U007266, 0118U003896 , R & D reports

Title

Modeling of analytical support for the management of the activity of activity: subjects of management: theoretical and practical aspects

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Head

Mikhail Shum,

Registration Date

05-02-2019

Organization

Kharkiv Institute of Finance of Kyiv National University of Trade and Economics

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Scientific report includes introduction, 5 sections, 23 units, conclusions, 64 table, 44 figures, 187 sources, 314 pages. Object of study - processes of accounting, control and analysis of industrial resources of an industrial enterprise. Purpose - the study of accounting and analytical support for the management of the use of productive resources, as well as the development of theoretical, methodological and practical recommendations for its improvement at the enterprise. The report shows: 1) an analysis of the existing approaches to the interpretation of the essence of the concepts of industrial stocks, "fixed assets", "wages", "internal audit" in the scientific literature and regulatory legal acts of Ukraine; 2) investigated theoretical foundations of formation of production stocks, fixed assets, wage fund and the formation of an internal audit system at the enterprise; 3) the requirements of the current legislation concerning the formation of production stocks, fixed assets, labor costs, internal audit system, interaction of the enterprise with the infrastructure provision of the securities market; 4) the system of informational and analytical support of the enterprise was investigated in the context of the management of the use of production resources, the system of internal audit; 5) the level of efficiency of the use of industrial resources of the enterprise is investigated; 6) recommendations for improving the analytical support for managing the efficiency of the use of industrial resources of the enterprise; 7) recommendations for improvement of the internal audit system are given; 8) the operation of the enterprise is investigated in conditions of interaction with the infrastructure provision of the securities market. During the study, such methods as the dialectical method of cognition, the systematic approach and the method of comparison were used - for carrying out a critical bibliographic review of literary sources; scientific abstraction and logical generalization - for the disclosure of general provisions on the definition of a conceptual apparatus; methods of induction, deduction, abstraction, generalization, horizontal, vertical and coefficient analysis, modeling of deterministic factor systems - when evaluating the efficiency of the use of productive resources; methods of factor analysis to determine the level of influence of variable factors on the performance indicator. The scientific novelty of the obtained results is determined by the fact that on the basis of the complex study the legal and regulatory framework for accounting for labor costs is systematized and the method of factor analysis of the profitability of labor costs, the system of internal audit is improved. The practical value of the results is to develop scientifically grounded practical recommendations for improving the accounting and analysis of the efficiency of the use of production resources, improving the efficiency of the internal audit system of the enterprise, which can be used by employees and management of the enterprise. Implementation of such recommendations will facilitate optimization of the accounting process at the enterprise and the effectiveness of the use of analytical data to substantiate and make managerial decisions on improving the efficient use of productive resources. The results obtained in the first place can be used on industrial enterprises of Ukraine of all forms of ownership. Key words: accounting, analysis, control, audit, internal audit, organization, evaluation, enterprise, securities.

Product Description

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Власенко Олена Олександрівна
Лепейко Наталія Сергіївна
Німкович Андрій Ігорович
Овчаренко Юлія Сергіївна
Рубан Ліна Олегівна
Семенець Аліна Олександрівна
Співак Олена Костянтинівна
Тюріна Діна Миколаївна
Федоренко Ірина Анатоліївна
Федорченко Тетяна Олександрівна
Шум Михайло Анатолійович
Якименко Оксана Євгенівна

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2020-04-02