The future evolution of accounting doctrine
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 8, Issue
Abstract
The scientific article indicates the need for further improvement of the management system of the national economy in order to maximize the opportunities and benefits of the economy of market relations. Accordingly, the current restructuring of the production and economic mechanism is under way, systems and elements of the management method are being improved. A successful solution to these problems will have a certain impact on further anagenesis (development) of accounting. It is substantiated that high qualitative characteristics and technical parameters of indicators of the subsystem of accounting, progressive methods and forms, rational principles of its organizational support are the necessary conditions for providing scientifically substantiated administrative decisions. While fully assessing the significance of the subsystem of accounting at the present stage of management, the tasks are aimed at improving the qualitative characteristics and technical parameters and efficiency of accounting and taxation functions, improving accounting and financial documentation and financial reporting at all levels of the national economy in relation to modern planning, diagnostics requirements production and economic activity and management with economically efficient (cost-effective) use of modern electronic digital car. Proved, it is the search for these problems (problems) to devote further promising scientific and practical research. Consideration of issues should be grouped separately by theoretical and methodological, methodological, mathematical, technical, informational and organizational aspects. It should be clarified that the object of study in the works should be accounting, therefore, the main deductions and references should be directed towards the improvement of this kind of accounting function, and so on.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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