PROBLEMS OF UNDISTRIBUTED PROFITS ACOUNTS
Journal Title: Приазовський економічний вісник - Year 2018, Vol 5, Issue 10
Abstract
The article deals with the contemporary state of the organization of undistributed profits accounts and its reflection on the financial accounts of enterprises. In the course of investigations of the research, the legislative regulation of the methodology of reflection in the accounting of the distribution of undistributed profits (uncovered loss) in Ukrainian enterprises was analyzed. It was proved that lean leadership of the profit is determined by its role in the production and social development of business entities as a source of implementation of the corporate responsibility. The article proposes improvement of distribution and appropriation of undistributed profits (uncovered loss) in business entities. Recommendations for working chart of accounts for bookkeeping with the purpose of harmonization of information support of economic environment entities were elaborated.
Authors and Affiliations
O. P. Slavkova, K. M. Fontalina
Keywords
Related Articles
- EP ID EP660856
- DOI -
- Views 146
- Downloads 0
КОРПОРАТИВНА КУЛЬТУРА ЯК СКЛАДНИК СТРАТЕГІЧНОГО УПРАВЛІННЯ ПЕРСОНАЛОМ ПІДПРИЄМСТВА
У статті розглядається суть та місце корпоративної культури в стратегічному управлінні персоналом підприємства. Визначається структура корпоративної культури. Виокремлюються етапи формування корпоративної культури. Дослі...
INTERNET COMMERCE AS AN ELEMENT OF MODERN MARKET INFRASTRUCTURE
Internet commerce is part of an ever-expanding e-commerce industry. This term refers to online business activity when the process of buying and selling goods and services (the whole cycle of a commercial and financial tr...
WHOLESALE VEGETABLE PRODUCTION MARKET IN THE SYSTEM OF ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISES
The article deals with the issues of the essence of the functioning of wholesale markets of vegetable products in the system of providing economic safety of agricultural enterprises. The priority advantages of the crop p...
WAYS OF COST OPTIMIZATION FOR SALES CHANNELS OF MILK-PROCESSING ENTERPRISES IN UKRAINE
The article deals with the ways of optimization on the sales channels of the dairy industry of Ukraine. The main reserves for reducing sales costs are considered. The basic ways of optimization of expenses on the channel...
ENSURING FINANCIAL STABILITY OF ENTERPRISES IN MODERN CONDITIONS
Theoretical aspects of financial stability of enterprises in modern conditions are investigated in the article. Approaches to determining the financial stability of enterprises and their components are considered. The in...