MODERN PROBLEMS OF ESTIMATION OF CHARGES OF ENTERPRISE
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 3, Issue 3
Abstract
Introduction. A presence is in a normative base, which regulates the terms of confession of charges, variant part can considerably influence on the results of activity of the enterprise which needs search of scientific approaches in relation to the choice of alternatives. Methods. The following methods are used during the research: comparison, analysis and synthesis, generalization and monographic methods. Results. Greater part of economic information about the charges of the enterprise is formed on a base information of record-keeping which is regulated by the proper national standards. A presence of variant part there stipulates the necessity of acceptance of the enterprise of administrative decisions managers in relation to the choice of parameters of estimation of assets, obligations which influence on the estimation of charges. The choice of separate parameters of estimation of elements of the financial reporting requires determination of criteria of importance. However, the conducted research of orders on the accounting policies of entrepreneurship in the region testifies to nominal attitude of many managers of enterprises toward determination of level of importance for separate objects. Discussion. The obligations rise the role of threshold of importance in quality the criteria of choice of parameters of estimation of charges in the modern terms of economic instability which is accompanied by considerable price-waves on assets. Exactly these problems need subsequent research and removal with the purpose of increasing the efficiency of management of enterprise charges.
Authors and Affiliations
Hanna Pchelynska
Keywords
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