Improving the organization of accounting policies of the modern enterprise
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
The study of the state of the organization of accounting policies at Ukrainian enterprises gives the right to create, that in today's conditions, which characterize a new breakthrough of the scientific and technological revolution from the 80s of the twentieth century, the further globalization of the economy, increased competition and the constantly unpredictable variability of the market environment, changed priorities control of production activities from articles of cost of production to business processes that form this cost, and in financial activities - from the final month control u to daily operational forecast-strategic. The indicated changes in control priorities predetermine the need to improve the organization's accounting policy, which determines by what methods, methods accounting financial and managerial accounting, to provide information for managing business processes. This practice is achieved through the mechanisms and tools of accounting engineering. Yes, it is necessary to supplement 1) factors of influence: external - the factor of the scientific and technological revolution, and internal - the development strategies; 2) the principles of legality, adequacy, unity - the principle of "forecasting"; 3) the procedure is proposed to be supplemented with a whole set of mechanisms and tools of accounting engineering: the classification of business processes, the characteristics of the possibilities of the application of consolidated mega-accounts and balance sheets for the operative determination of the actual and projected financial condition; the procedure for documenting business processes; the peculiarities of the formation of complex objects of accounting and management as a synthesis of budgeting, regulatory accounting methods of operational and cost analysis.
Authors and Affiliations
Anatolii Mykhailovych Herasymovych
Keywords
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