Log in

Relevant bibliographies by topics / Stages of formation of accounting policy / Journal articles

To see the other types of publications on this topic, follow the link: Stages of formation of accounting policy.

Journal articles on the topic 'Stages of formation of accounting policy'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Stages of formation of accounting policy.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

KOVAL, Lubov. "REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 165–81. http://dx.doi.org/10.37128/2411-4413-2020-2-12.

Full text

Abstract:

The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The imp

APA, Harvard, Vancouver, ISO, and other styles

2

Магомедова, З. М. "Audit of accounting policy." Экономика и предпринимательство, no. 4(141) (July 11, 2022): 1462–66. http://dx.doi.org/10.34925/eip.2022.141.4.278.

Full text

Abstract:

Вопросы формирования учетной политики и ее реализации относятся к числу значимых направлений аудита, оказывающих существенное влияние на достоверность бухгалтерской отчетности. В виду этого постановка бухгалтерского учета и учетной политики организации становится объектом проверки на всех этапах аудита бухгалтерской отчетности, начиная с планирования и заканчивая формированием заключения. В данной статье будет рассмотрено, как организуется процесс проведения аудита в части проверки учетной политики организации. The issues of accounting policy formation and its implementation are among the sign

APA, Harvard, Vancouver, ISO, and other styles

3

Myronova, Yuliia, and Ilona Siroshtan. "The Role of Accounting Policy in the Enterprise Management System." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 4(75) (December 27, 2019): 152–57. http://dx.doi.org/10.26906/eir.2019.4(75).1869.

Full text

Abstract:

The article describes the essence, purpose of accounting policy and its management orientation. The aspects of accounting process that influence the order of accounting policy formation are investigated: methodical, technical and organizational. The stages of accounting policy formation that are advisable to follow at the enterprise are presented. Investigating the existing problems in the formation of accounting policies of the company, the following ways are proposed to solve them: to improve the regulatory framework, since inconsistencies between the acts prevent the enterprise in the forma

APA, Harvard, Vancouver, ISO, and other styles

4

Myronova, Yuliia, and Ilona Siroshtan. "The Role of Accounting Policy in the Enterprise Management System." Економіка і регіон/ Economics and region, no. 4(75) (December 27, 2019): 152–57. https://doi.org/10.26906/eip.2019.4(75).1869.

Full text

Abstract:

The article describes the essence, purpose of accounting policy and its management orientation. The aspects of accounting process that influence the order of accounting policy formation are investigated: methodical, technical and organizational. The stages of accounting policy formation that are advisable to follow at the enterprise are presented. Investigating the existing problems in the formation of accounting policies of the company, the following ways are proposed to solve them: to improve the regulatory framework, since inconsistencies between the acts prevent the enterprise in the forma

APA, Harvard, Vancouver, ISO, and other styles

5

Sakhchinskaya, Natalia S., and Irina A. Svetkina. "Comprehensive accounting policy as an element of the economic security system of an industrial enterprise." Vestnik of Samara State University of Economics 9, no. 203 (2021): 62–69. http://dx.doi.org/10.46554/1993-0453-2021-9-203-62-69.

Full text

Abstract:

The article deals with the problematic issues of the formation and execution of the integrated accounting policy of an industrial enterprise within the framework of the functioning of an effective system of economic security of the enterprise. The main stages of the formation (updating) of the complex accounting policy of an industrial enterprise, including accounting and tax sections, are analyzed. Attention is paid to the accounting risks arising in connection with the constant reform of accounting and the adjustment of the provisions of the Tax Code of the Russian Federation.

APA, Harvard, Vancouver, ISO, and other styles

6

Shmyhel, Olha. "FEATURES OF FORMATION OF ACCOUNTING POLICY OF THE ENTERPRISE IN THE COMPETITIVE ENVIRONMENT." Economic discourse, no. 1-2 (May 31, 2021): 66–73. http://dx.doi.org/10.36742/2410-0919-2021-1-7.

Full text

Abstract:

Introduction. The development of market relations in the domestic economy has affected all aspects of business. Quantitative and qualitative changes have taken place in the system of accounting at enterprises, which influenced the organization of the order of reflection of the basic financial information in the reporting. The performance of accounting functions entrusted to it requires owners to pay due attention to the organization of accounting in general and, in particular, to the accounting policy through which they implement their own policies in the field of enterprise management. The re

APA, Harvard, Vancouver, ISO, and other styles

7

Dmytrenko, Alla. "Accounting policy as a key tool for achieving financial success and sustainability of a business entity." Економіка і регіон/ Economics and region, no. 4(95) (December 30, 2024): 178–88. https://doi.org/10.26906/eir.2024.4(95).3624.

Full text

Abstract:

The following issues remain unresolved in the scientific interpretation of the essence of accounting policy: the specificity of accounting policy for different organisational and legal forms and sizes of business entities; and the purpose of accounting policy for management accounting purposes. A clear list and specification of the stages of document development is required, as is the availability of a unified system for modelling accounting policy. This system should be accessible to those responsible for developing such documents, with a view to improving the efficiency of decision-making at

APA, Harvard, Vancouver, ISO, and other styles

8

Palchuk, Oksana, and Oleksandr Gai. "Accounting policy and its role in the formation of information support of innovation activity management." INNOVATIVE ECONOMY, no. 1-2 (2021): 166–73. http://dx.doi.org/10.37332/2309-1533.2021.1-2.23.

Full text

Abstract:

Purpose. Research of features of innovative activity and its accounting reflection; determining their impact on the formation of accounting policies in order to build an effective accounting and information system of innovative activity management of the enterprise. Methodology of research. Realization of the purpose was carried out by means of the epistemological method which gave the chance to specify the essence of accounting policy on various directions of the innovation process; system-structural method, which allowed to classify the objects of innovation activity and its accounting. Gene

APA, Harvard, Vancouver, ISO, and other styles

9

PETRAKOVSKA, О.V. "Formation of accounting policy in banks of Ukraine." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 5–11. https://doi.org/10.5281/zenodo.7624225.

Full text

Abstract:

Relevance of the research topic. The current state of development of the banking system of Ukraine is characterized by an increase in the processes of globalization of the international capital market. This necessitates the implementation of certain transformations in accounting and financial reporting in Ukraine, which include the implementation of a set of measures to ensure the adequacy of accounting to international principles and standards, that is, the development of a new accounting policy both at the state level and at the level of an individual bank. Since banks are the most important

APA, Harvard, Vancouver, ISO, and other styles

10

A., Krutova. "FOREIGN-ECONOMIC ACTIVITY OF AN ENTERPRISE AS AN OBJECT OF ACCOUNTING MODELING." ECONOMIC STRATEGY AND PROSPECTS OF TRADE AND SRVICES SECTOR DEVELOPMENT 1 (27) (July 2, 2018): 16–26. https://doi.org/10.5281/zenodo.1303795.

Full text

Abstract:

<em>It is proved that the European integration course of our state and shifting the vector of public attention from mainly economic aspects of economic activity to the achievement of the main goals of the millennium require activation of foreign economic activity of enterprises for ensuring their sustainable development. It is proposed to interpret the accounting policy for foreign economic activity as a set of accounting principles, rules, methods, procedures and processes of the export-import operations accounting and financial reporting formation, which are established by Ukrainia

APA, Harvard, Vancouver, ISO, and other styles

11

Kondratyuk, Olga, Оlеnа Rudenko, and Jeļena Volkova. "ORGANIZATIONAL MODEL OF ACCOUNTING POLICY UNDER CONDITIONS OF IFRS USE." Scientific Journal of Polonia University 24, no. 5 (2017): 121. http://dx.doi.org/10.23856/2413.

Full text

Abstract:

The integrated model of an enterprise’s accounting policy formation’s organization, which is subjected to the norms of the international standards, is offered in the article. The model foresees the organizational measures, dealing with the accounting policy formation, which are structured, according to the stages of the organization, the content of IFRS norms or their absence. Thus, if the accounting rule: a) is defined in the corresponding IFRS, then its use is obligatory (if the influence of its use is insignificant, then this rule may not be used); b) is not defined by IFRS, then the accoun

APA, Harvard, Vancouver, ISO, and other styles

12

Budko, Oksana, and Alina Shepel. "FEATURES OF THE AUDIT OF THE COMPANY'S ACCOUNTING POLICY." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 67–74. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271093pp67-74.

Full text

Abstract:

The purpose of the article is to study the theoretical and methodological foundations of the accounting policy audit with the aim of determining the audit procedures for assessing its effectiveness. The concept of accounting policy is defined as a set of methods of accounting and financial reporting; the choice of methodological techniques, principles, rules and procedures that are used in the organization and maintenance of accounting and reporting; an internal basic document for the organization of accounting at the enterprise; formation of unified approaches and rules. The essence of the ac

APA, Harvard, Vancouver, ISO, and other styles

13

Yasinska, Alla. "Implementation stages of the automated management accounting system." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2023, no. 2 (2023): 152–59. http://dx.doi.org/10.23939/smeu2023.02.152.

Full text

Abstract:

The article investigates the relevance of the implementation of management accounting sys-tems using information technology. Digitalization and digital transformation significantly influence business processes, accounting procedures, and the enterprise management system in general. It is established that management accounting is an information base for the use of information by man-agement in making managerial decisions and assessing the results of economic activity. Therefore, the relevance, efficiency, timeliness, and interpretation of data are impossible without its automa-tion. The main ta

APA, Harvard, Vancouver, ISO, and other styles

14

Dmytrenko, Alla. "Accounting policy as a tool for forming an accounting information model of a business entity." Економіка і регіон/ Economics and region, no. 4(91) (December 12, 2023): 215–22. https://doi.org/10.26906/eir.2023.4(91).3215.

Full text

Abstract:

Currently, given the scale and types of activities, changes in legislation and the development of information technology, companies have different requirements for accounting and financial reporting. In this regard, the development of an effective accounting policy is a key factor in ensuring the successful operation of the company. The following issues remain unresolved in the scientific interpretation of accounting policies: peculiarities of developing accounting policies for different organisational and legal forms and sizes of business entities, the purpose of accounting policies for manag

APA, Harvard, Vancouver, ISO, and other styles

15

Slesar, Tеtiana, and Yevheniia Shara. "Organization of equity accounting process technology." Herald of Economics, no. 2 (August 10, 2021): 145. http://dx.doi.org/10.35774/visnyk2021.02.145.

Full text

Abstract:

Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for management decisions not only by management but also by foreign investors, which reduces the inflow of investment into the company and the exit of investors.The purpose of the study is to clarify the content of the organization of accounting of equity in enterprises with foreign investment and study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, curr

APA, Harvard, Vancouver, ISO, and other styles

16

KOVAL, Liubov, and Inna LEPETAN. "THE IMPORTANCE OF THE ACCOUNTING COMPONENT OF THE PRICING PROCESS AT THE ENTERPRISE." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4(58) (December 24, 2021): 165–78. http://dx.doi.org/10.37128/2411-4413-2021-4-11.

Full text

Abstract:

The article substantiates the importance of the accounting component of the pricing process at the enterprise. In particular, the definition of the pricing process is outlined and its dependence on a number of factors is established. In addition, the article presents the strategy of the entity, depending on its financial condition. As a result, it is established that the price directly affects the behavior of the entity in the market. The diversity of the markets in which business entities operate is highlighted and their influence on the formation of the enterprise pricing policy is determine

APA, Harvard, Vancouver, ISO, and other styles

17

Kuz, Vasyl I. "Functioning of the Accounting System in the Context of the Formation of the Information Policy of an Economic Entity." Business Inform 7, no. 558 (2024): 348–55. http://dx.doi.org/10.32983/2222-4459-2024-7-348-355.

Full text

Abstract:

In order to obtain competitive advantages by an economic entity, there is an urgent need to develop and approve an information policy, which inevitably leads to the need to revise the organizational, technical, methodical and methodological aspects of the functioning of the accounting system of an economic entity as a dominant component of information support for the process of managerial decision-making. The aim of the article is to study and substantiate approaches to the identification of types of information policy, adaptation to its provisions of the organizational, technical, methodical

APA, Harvard, Vancouver, ISO, and other styles

18

Pavelko, Olha, Volodymyr Blyshchyk, and Andriy Savchuk. "PAYROLL ACCOUNTING OF CONSTRUCTION COMPANIES: ASPECTS OF ORGANIZATION AND AUTOMATION IN COMPETITIVENESS POTENTIAL MANAGEMENT." Bulletin National University of Water and Environmental Engineering 1, no. 101 (2023): 98–115. http://dx.doi.org/10.31713/ve1202310.

Full text

Abstract:

The terms of the purpose, composition of benefits and scope of application according to National Accounting Standard 26 «Employee Benefits» and IAS 19 are compared in the article. The stages of accounting policy formation are outlined. The forms and systems of labor remuneration in construction are studied. The most commonly used software product for payroll accounting is analyzed, its components and capabilities are highlighted. The internal regulations that determine the procedure for organizing payroll accounting at a construction company are characterized. The problems that affect the fact

APA, Harvard, Vancouver, ISO, and other styles

19

Chyzhevska, L. V., and O. M. Shendrychenko. "Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(53) (February 6, 2023): 41–47. http://dx.doi.org/10.26642/pbo-2022-3(53)-41-47.

Full text

Abstract:

Failure to take into account the perceived impacts of climate change threatens business continuity, for example, in agriculture, food production, the transport sector, and the extractive industry. Building a sustainable development strategy at mining enterprises requires the establishment of scientifically based goals. This will allow them to be specified in operational plans, budgets, and forecasts as part of the strategy. The development of a formalized plan should be based on data from the accounting system, the disclosure of which depends on the adopted accounting policy of the enterprise.

APA, Harvard, Vancouver, ISO, and other styles

20

Maistrenko, Natalia Mykolaivna. "Formation of an information base for management of circular economy implementation in agricultural enterprises." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(60) (April 30, 2025): 17–22. https://doi.org/10.26642/pbo-2025-1(60)-17-22.

Full text

Abstract:

Agricultural enterprises are characterized by significant amounts of waste generation, which requires an effective accounting system. The introduction of a clear accounting methodology will help to ensure control over the movement of waste at all stages of the production process, minimize the negative impact of waste on the environment, optimize costs associated with the disposal and reuse of raw materials. Qualitative accounting plays a strategic role in shaping the financial results of the enterprise. The proposed methodology should include the development of a clear classification of waste

APA, Harvard, Vancouver, ISO, and other styles

21

Sysoieva, Inna, Oksana Balaziuk, and Liubomyr Pylypenko. "MODELLING OF ENTERPRISE’S ACCOUNTING POLICY: THEORETICAL ASPECT." Baltic Journal of Economic Studies 5, no. 1 (2019): 188. http://dx.doi.org/10.30525/2256-0742/2019-5-1-188-193.

Full text

Abstract:

The purpose of this article is to study the possibility of modelling accounting policies and accounting processes. Since accounting processes don’t have defined parameters, to study them we can model their functional features and forecast the behaviour of the object in question in various situations. It is achieved by means of developing certain sign patterns: charts, schemes, unified forms and rules for filling them out. Such modelling is called sign modelling. The most important type of sign modelling is logical-mathematic. In logical mathematic modelling, sign formations and their elements

APA, Harvard, Vancouver, ISO, and other styles

22

Malinina, L. Y., E. A. Ivanov, S. N. Khristolyubov, and N. N. Pushkarenko. "Effect of hop growing technology on the accounting system in the agricultural entity." IOP Conference Series: Earth and Environmental Science 935, no. 1 (2021): 012035. http://dx.doi.org/10.1088/1755-1315/935/1/012035.

Full text

Abstract:

Abstract With the beginning of market relations, Russian hop-growing practically ceased to function due to the lack of purchases from the side of brewing companies. But the government policy of import substitution, pursued in recent years, has given a certain impetus to the revival of this industry. The purpose of this study is to describe the agrobiological and technological features of hop growing and their impact on the accounting process in an agricultural organization. To reveal the main scientific provisions, such general scientific techniques and methods were used as observation, compar

APA, Harvard, Vancouver, ISO, and other styles

23

Karaeva, Anzhelika, and Elena Magaril. "Considering Waste Generation in the Energy Sector during the Transition to a Circular Economy." Recycling 8, no. 2 (2023): 42. http://dx.doi.org/10.3390/recycling8020042.

Full text

Abstract:

The need to reduce the negative environmental impact of energetics with the growing energy demand in the world is the core objective of the industry for the upcoming decades. The global agenda in the field of environmental protection increases the requirements for evaluation of the energy investment projects, in particular for their environmental efficiency. Currently, much attention is paid to assessing the impact of the project on atmospheric air, water bodies and land resources, including the formation of industrial waste during the operational stage. The formation of production and consump

APA, Harvard, Vancouver, ISO, and other styles

24

Khmelyuk, Alona, and Marie Shahova. "ORGANIZATION OF ACCOUNTING AND ANALYSIS IN THE MANAGEMENT OF HIGHLY LIQUID ASSETS OF LARGE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(5) (January 2, 2023): 75–84. http://dx.doi.org/10.31319/2709-2879.2022iss2(5).271096pp75-84.

Full text

Abstract:

The work provides a theoretical justification of the theoretical and methodological approaches to the accounting and analytical display of highly liquid assets. Based on the materials of reliable accounting reports of a large chemical enterprise, the basic principles of accounting organization and accounting policy of JSC "DNIPROAZOT" were determined. The accounting form (automated) and accounting registers are characterized. The formation of accounts for accounting of assets made it possible to establish the movement of assets and their transformation from medium liquid assets to highly liqui

APA, Harvard, Vancouver, ISO, and other styles

25

Vyhivska, I. M., T. P. Barchak, and I. P. Bakalovych. "Development of analytical support for the formation of the Management Report." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(50) (January 25, 2022): 8–13. http://dx.doi.org/10.26642/pbo-2021-3(50)-8-13.

Full text

Abstract:

In order to promote the transparency, completeness and relevance of accounting and reporting information, the article presents proposals for the development of analytical support for the Management Report. It is recommended to analyze the Management Report in the following stages: disclosure of information on financial results; analysis of liquidity and liabilities; disclosure of information on environmental aspects of activities; disclosure of information on social aspects and personnel policy; study of the prospects for the development of enterprises; analysis of the state of corporate gover

APA, Harvard, Vancouver, ISO, and other styles

26

Podshivalova, Daria. "Country Note: Combating Tax Avoidance In Russia: Historical Perspective And Current Trends." Intertax 49, Issue 1 (2021): 82–96. http://dx.doi.org/10.54648/taxi2021008.

Full text

Abstract:

The development of anti-avoidance techniques in Russia has historically had some difficulties. The nascent development of anti-avoidance techniques in the pre-revolutionary period was actually suspended by the tax policy of the Soviet Government. After the dissolution of the Soviet Union, Russia faced significant socio-economic transformations that required a reform of the taxation system. The beginning of the XXI century in Russia was characterized by the formation of a modern tax system and intensification of the search for new effective anti-avoidance techniques. In the 1990s, the problem o

APA, Harvard, Vancouver, ISO, and other styles

27

Nesenenko, Pavlo. "Taxation of the Agricultural Sector in the System of Ukraine’s Economic Policy Implementation and its Digitalization." Economics. Ecology. Socium 6, no. 3 (2022): 10–21. http://dx.doi.org/10.31520/2616-7107/2022.6.3-2.

Full text

Abstract:

Introduction. The agricultural sector is a strategically important segment for ensuring the country's national security. New challenges rightly require appropriate responses. All means of regulating the state agrarian sector, first of all, should be aimed at ensuring its successful development and effective functioning. The development of the agrarian sector of Ukraine requires the solution of institutional problems of agrarian production Studying literary sources indicates that state economic policy is implemented, primarily, through the mechanisms of tax policy, which has notes permanent cha

APA, Harvard, Vancouver, ISO, and other styles

28

Budko, Oksana, and Ivan Khyzhniak. "FEATURES OF THE AUDIT OF THE ACTIVITIES OF A TRADING ENTERPRISE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(6) (June 27, 2023): 111–17. http://dx.doi.org/10.31319/2709-2879.2023iss1(6).283014pp111-117.

Full text

Abstract:

The purpose of the article is to study the methodology of auditing the activities of trading enterprises and its features with the aim of determining the most effective areas of auditing. The article defines the purpose and task of auditing the activity of a trading enterprise. The sources of obtaining audit evidence during the audit were identified, which include primary documents, accounting registers, reporting (financial, tax, statistical). The stages of the audit are defined: preparatory (preparation and planning of the audit), main (audit: collection and processing of information), final

APA, Harvard, Vancouver, ISO, and other styles

29

Tikhonova, I. M. "METHODICAL APPROACHES TO THE PROVISION OF INDUSTRIAL ENTERPRISE DEVELOPMENT BASED ON IMPLEMENTATION OF IFRS." Economic innovations 19, no. 1(63) (2017): 268–74. http://dx.doi.org/10.31520/ei.2017.19.1(63).268-274.

Full text

Abstract:

The essence of the accounting process at enterprises as the basis for the management function is determined. The conceptual bases of formation of a methodical approach to management of development of industrial enterprise on the basis of implementation of principles, methods and procedures of International financial reporting standards are considered, the main of which is the principle of professional judgment and the definition of essence of economic processes on the basis of qualified subjective assessment. The main purpose of the study is to determine the essence of the accounting process a

APA, Harvard, Vancouver, ISO, and other styles

30

Popovych, Pavlo, Lubomyr Poberezhny, Oksana Shevchuk, et al. "URBAN PUBLIC TRANSPORT POLICY IN THE CONDITIONS OF COVID-19." Environmental Problems 5, no. 4 (2020): 243–50. http://dx.doi.org/10.23939/ep2020.04.243.

Full text

Abstract:

The purpose of the research is formation of passenger transport policy by public transport from the standpoint of determining the level of safety in COVID-19 and passenger comfort with the development of basics for measuring the perception of the most important factors of public transport convenience, minimum discomfort and maximum safety. Methodology. The study was conducted in two stages - inhouse and experimental - the collection and processing of data obtained from the survey of passenger flows. Continuous field research by the tabular method which in comparison with the existing ones is t

APA, Harvard, Vancouver, ISO, and other styles

31

Alona, Khmelyuk, and Shostak Roman. "MANAGEMENT CONTROL OVER THE ACTIVITIES OF BUSINESS ENTITIES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(7) (December 27, 2023): 107–15. http://dx.doi.org/10.31319/2709-2879.2023iss2(7).293794pp107-115.

Full text

Abstract:

The article presents the main aspects of organisation of management control. An a priori analysis of the accounting and analytical support of the process of managing the enterprise's activities has been carried out. The Order on the accounting policy of enterprise is analysed in detail and its main advantages and disadvantages are identified. The article considers the stage-by-stage and object-by-object formation of the accounting policy of enterprise. It emphasises the importance of correct formation of the accounting order and develops and presents main stages of the strategy of efficient fu

APA, Harvard, Vancouver, ISO, and other styles

32

Степаненко, О.І. "Економічна природа дебіторської та кредиторської заборгованостей, їх місце в бізнес-процесах підприємства". Сталий розвиток економіки, № 1(52) (7 червня 2025): 224–32. https://doi.org/10.32782/2308-1988/2025-52-31.

Full text

Abstract:

The components of the enterprise's economic assets and the sources of their formation are, respectively, receivables and payables. They play a significant role in the accounting and management system, especially in the business processes of sales and acquisitions. Receivables lead to a temporary withdrawal of working capital and a decrease in the level of its turnover, and payables - temporary attraction of capital. Such an impact is noticeable in conditions of economic crisis, during which the financial discipline of enterprises deteriorates, significant delays in debt repayment arise. The ar

APA, Harvard, Vancouver, ISO, and other styles

33

Lidzieva, Irina V., and Ekaterina N. Badmaeva. "Quantitative Account of the Non-Slavic Population of the South of Russia in the Second Half of the 19th century." Journal of Frontier Studies 6, no. 3 (2021): 29–47. http://dx.doi.org/10.46539/jfs.v6i3.289.

Full text

Abstract:

The Russian state continued, in relation to the non-Slavic population of its southern periphery in the XIX century, to pursue its integrative policy, the intensity of which was largely due to the geopolitical arrangement of forces in the region, as well as to the degree of stability of the local management system and the stance of the local elite. One of the important indicators of the integration of the territory into the imperial space was possessing information about the size of its population by the imperial administration. The purpose of the study is to identify, on the basis of analyzing

APA, Harvard, Vancouver, ISO, and other styles

34

Kraievskyi, V. M., M. O. Skoryk, S. V. Bohdan, and V. Р. Hmyrya. "COHERENCE OF ACCOUNTING SYSTEMS: TRANSCENDENCE OF CONTENT AND IMMUNITY OF PURPOSE." BULLETIN 384, no. 2 (2020): 176–84. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.57.

Full text

Abstract:

The relevance of the research topic. The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitat

APA, Harvard, Vancouver, ISO, and other styles

35

Merkulov, S., S. Esipov, and G. Golikov. "ON THE FORMATION OF A METHODOLOGY FOR OPTIMIZING THE PLANNING OF CAPITAL REPAIRS OF RESIDENTIAL BUILDINGS AT THE STAGES OF OPERATION AND REPAIR." Bulletin of Belgorod State Technological University named after. V. G. Shukhov 8, no. 5 (2023): 62–70. http://dx.doi.org/10.34031/2071-7318-2023-8-5-62-70.

Full text

Abstract:

The sources available for research and analysis, including the current regulatory documents, contain a number of methods for determining and accounting for the physical wear of buildings and structures, however, many of them either contain too average data or contradict each other. This article discusses the developed approach to assessing the physical deterioration of residential buildings in terms of the frequency of restoration measures and major repairs. The necessity of improving the approach to monitoring the technical condition of residential buildings in order to optimize the costs of

APA, Harvard, Vancouver, ISO, and other styles

36

Zamiralova, Tatyana Aleksandrovna, Olga Olegovna Afanaseva, Anastasia Vladimirovna Karpunina, Valeriya Viktorovna Sizikova, and Yanina Vasilevna Shimanovskaya. "Preserving national identity in unrecognized states." LAPLAGE EM REVISTA 7, Extra-D (2021): 268–72. http://dx.doi.org/10.24115/s2446-622020217extra-d1092p.268-272.

Full text

Abstract:

The article touches upon a relevant topic of national identity preservation in unrecognized states. The authors examine two polar approaches to defining the essence of unrecognized states and formulate their position. The main factors in the formation and preservation of national identity are identified and include family, the education system, and mass media. The influence of each factor is determined by the policy implemented by the state represented by its authorized bodies. Accounting for the effect of said factors, a range of problems hindering the development of national identity in yout

APA, Harvard, Vancouver, ISO, and other styles

37

Pecheniuk, A. V. "Conceptual principles for ensuring effective protection of information in the context of economic security of the enterprise." Ekonomìka ta upravlìnnâ APK, no. 1 (155) (May 21, 2020): 84–92. http://dx.doi.org/10.33245/2310-9262-2020-155-1-84-92.

Full text

Abstract:

The necessity of formation of an effective information security system of the enterprise is substantiated. It is emphasized that when designing an information policy, the firm must comply with the requirements of the current legislation, take into account the level of technical support, especially the regulation of employees' access to confidential information, etc. It is stated that the costs of organizing information security measures should be appropriate to its value. The article identifies major threats that could be breached by confidential information. The list of the main normative leg

APA, Harvard, Vancouver, ISO, and other styles

38

Pravdiuk, Nataliia, Valerii Bondarenko, Vitalii Pokynchereda, and Olga Timchenko. "Quality of Financial Reporting of the Enterprise: Evaluation Methodology." European Journal of Sustainable Development 10, no. 2 (2021): 113–26. http://dx.doi.org/10.14207/ejsd.2021.v10n2p113.

Full text

Abstract:

The article substantiates the necessity of carrying out the assessment of the quality of financial reporting of the enterprise with the purpose of inserting the level of its information filling to the needs of users and increasing their confidence in the institute of accounting. Proceeding from it theoretical and methodological positions of estimation of quality of the financial reporting on the basis of use of the theory of qualimetry are developed. The proposed model covers three consecutive stages, which provide for the description of the process of assessing the quality of financial report

APA, Harvard, Vancouver, ISO, and other styles

39

Lupak, Ruslan, Bohdan Mizyuk, Volodymyr Zaychenko, Marta Kunytska-Iliash, and Taras Vasyltsiv. "Migration processes and socio-economic development: interactions and regulatory policy." Agricultural and Resource Economics: International Scientific E-Journal 8, no. 1 (2022): 70–88. http://dx.doi.org/10.51599/are.2022.08.01.04.

Full text

Abstract:

Purpose. The purpose of the article is to test the developed methodical approach to analyzing the relationship and impact of the population migration and socio-economic development of the state, as well as to identify migration factors that affect key parameters of the national economy and vice versa – social and economic indicators that determine the intensity of migration, the substantiation of conclusions on this basis for the state policy of the regulation of migration processes for the preservation and development of the human resources of Ukraine. Methodology / approach. The resear

APA, Harvard, Vancouver, ISO, and other styles

40

Mon, Yi Yi, Seunghoo Lim, and Makoto Kakinaka. "Multiplex Relations between States: Coevolution of Trade Agreements and Political Alliances." Sustainability 11, no. 14 (2019): 3911. http://dx.doi.org/10.3390/su11143911.

Full text

Abstract:

The nature of interdependence between states encourages them to establish cooperation in different fields, leading to multiple relations. The policy alignments of states on trade and political relations can be regarded as the most critical agenda in a globalized world. Accounting for the linkages between economic and political issues, this study focuses on the two relational ties, (i) free trade agreements (FTAs) as economic cooperation and (ii) political alliances (PAs) as political cooperation. In addition, it evaluates the coevolution of FTAs and PAs by employing a multiplex stochastic acto

APA, Harvard, Vancouver, ISO, and other styles

41

Khmelyuk, Alona, and Andrii Masyuk. "DIAGNOSTIC MODELS OF BANKRUPTCY OF LARGE ENTERPRISES." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(4) (September 28, 2022): 95–102. http://dx.doi.org/10.31319/2709-2879.2022iss1(4).264994pp95-102.

Full text

Abstract:

The paper provides a theoretical justification of methodological approaches to financial analysis. The essence and main tasks of financial analysis are determined. An algorithm for analyzing the financial state, its main stages, has been formulated. According to the reliable accounting reports of JSC "DNIPROAZOT", the presented methodology of financial analysis has been tested. The main principles and tools for conducting a comprehensive analysis of the financial state have been studied. In the process of carrying out the research, we came to the conclusion that the assessment of the financial

APA, Harvard, Vancouver, ISO, and other styles

42

Gumenna-Derii, Maria, and Petro Gumennyi. "The impact of digitalization of accounting and control of the activities of a financial intermediary on the potential of the enterprise." Herald of Economics, no. 2 (August 4, 2024): 195–209. http://dx.doi.org/10.35774/visnyk2024.02.195.

Full text

Abstract:

Introduction. Each enterprise has a certain set of resources: material, technical, financial, intellectual and informational. All these resources correspond to certain characteristics, physical and chemical properties, monetary value, etc. Knowledge of such specifics enables management staff to implement them effectively. However, even taking such specifics into account does not guarantee that the company will be competitive on the market. At the same time, the economic and political situation in the state and the world, regulatory acts, the inflation rate, the dynamics of scientific and techn

APA, Harvard, Vancouver, ISO, and other styles

43

Yerzhanov, M. S., A. M. Yerzhanova, S. K. Barysheva, and M. А. Kasabekov. "Theoretical and methodological aspects of tax analysis for the company." Bulletin of "Turan" University, no. 2 (June 29, 2024): 53–64. http://dx.doi.org/10.46914/1562-2959-2024-1-2-53-64.

Full text

Abstract:

Tax committees routinely scrutinize the accrued tax payments, assessing their dynamics through data extracted from tax registers, financial and tax reports. This analysis unveils various reasons for non-payment of tax liabilities and pinpoints factors influencing the formation of the tax base. Adhering to the provisions of the Tax Code of the Republic of Kazakhstan is crucial for accurately determining the tax base for each type of tax. The analytical process unfolds in stages throughout the reporting year, enabling the tracking of tax liabilities’ dynamics, identification of unpaid amounts, m

APA, Harvard, Vancouver, ISO, and other styles

44

Oksana, Budko, and Hubskyi Yurii. "FEATURES OF THE CONSOLIDATED FINANCIAL STATEMENT OF THE ENTERPRISE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(7) (December 27, 2023): 92–98. http://dx.doi.org/10.31319/2709-2879.2023iss2(7).293772pp92-98.

Full text

Abstract:

The purpose of the article is to study the methodological aspects of preparing consolidated financial statements and to identify approaches to improving the process of its formation. The article defines the purpose and principles of forming consolidated financial statements. The advantages of preparing consolidated financial statements (CFS) have been identified. The principles of drawing up consolidated reports are defined (principles of completeness, equity, fair and reliable assessment, permanence, materiality, uniform assessment methods, uniform date of the reporting period, uniform accoun

APA, Harvard, Vancouver, ISO, and other styles

45

Woo, Hyeyoung, Lindsey Wilkinson, and Soo-Yeon Yoon. "Education, Employment, Family Formation Behaviors, and the Gender Health Gap: A Cross-National Comparison of Korea, the United States, and Finland." Journal of Korean Studies 28, no. 2 (2023): 281–313. http://dx.doi.org/10.1215/07311613-10625788.

Full text

Abstract:

Abstract Despite improvements in the social status of women in recent decades, women still tend to report lower levels of health compared to men. This study examines the role of individual factors (i.e., education, employment, and family formation behaviors) and aggregate factors (i.e., gender context, work cultures, and work-family policy) in the association between gender and health using the cases of Korea, the United States, and Finland. The study’s results indicate that women experience lower levels of health than men in Korea and the United States, especially among younger adults, even a

APA, Harvard, Vancouver, ISO, and other styles

46

Mahmood, Mohsin, Tianwei Xu, Waqas Ahmed, et al. "Variability in Soil Parent Materials at Different Development Stages Controlled Phosphorus Fractions and Its Uptake by Maize Crop." Sustainability 14, no. 9 (2022): 5048. http://dx.doi.org/10.3390/su14095048.

Full text

Abstract:

An adequate phosphorus (P) supply in the rhizosphere is essential for proper P uptake through plant roots. Distributions of P varies depending on the soil structure, formation, and the parent material from which it originates. More research is needed to determine whether soil depth and parent materials have an impact on P distribution. It was hypothesized that the type of soil formed by different parent materials is related to P uptake and soil P fractions. Soil samples were taken from different profiles at various stages of development in loess, alluvium, shale, and sandstone parent materials

APA, Harvard, Vancouver, ISO, and other styles

47

АЛБОРОВ, Я. З. "ALGORITHM FOR RATIONAL ECONOMIC BEHAVIOR OF A FIRM IN THE DIGITAL ECONOMY." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 802–5. http://dx.doi.org/10.34925/eip.2024.169.8.151.

Full text

Abstract:

В работе сформирован алгоритм рационального поведения фирмы в цифровой экономике, включающий такие этапы как комплексный учет состояния институтов данной подсистемы постиндустриальной экономики, исследование тенденций развития виртуальных рынков различного профиля, комплексный анализ эффективности текущего состояния интеграции фирмы и реализуемых ею проектов в пространство цифровой экономики, определение наиболее предпочтительного варианта долгосрочной политики цифровизации фирмы, формирование и совершенствование организационных структур и механизмов, обеспечивающих результативность реализации

APA, Harvard, Vancouver, ISO, and other styles

48

Nahaieva, Halyna. "Ways to improve the efficiency of current assets in agriculture." Actual problems of innovative economy, no. 2020/1 (January 30, 2020): 22–27. http://dx.doi.org/10.36887/2524-0455-2020-1-4.

Full text

Abstract:

Introduction. The overall economic efficiency of the enterprise depends on the efficiency of current assets. The nega-tive impact of the financial crisis is forcing agricultural enterprises to constantly improve the process of current assets man-agement. The purpose of the research is to develop ways to improve the efficiency of current assets in the activities of agricul-tural enterprises. Results. The main tasks for ensuring the efficient use of current assets in the activities of agricultural enterprises are identified. The change consequences in the turnover rate of current assets have bee

APA, Harvard, Vancouver, ISO, and other styles

49

Galanakis, Kostas, and Paraskevi Giourka. "Entrepreneurial path: decoupling the complexity of entrepreneurial process." International Journal of Entrepreneurial Behavior & Research 23, no. 2 (2017): 317–35. http://dx.doi.org/10.1108/ijebr-03-2016-0079.

Full text

Abstract:

Purpose The purpose of this paper is to synthesise the socioeconomic context, personality, knowledge and social capital into a systemic framework, named the “entrepreneurial path” that demonstrates the process of transforming initial entrepreneurial intentions to a growing venture. This systemic framework decouples the overall complexity of the entrepreneurial realisation to three main subsystems: entrepreneurial intentions and venture idea formation; barriers of transition from nascent to active entrepreneur; and active and growing ventures. Design/methodology/approach The paper employs a sys

APA, Harvard, Vancouver, ISO, and other styles

50

Ковтун, М. В. "ОБЕСЦЕНЕНИЕ АКТИВОВ: ПОНЯТИЕ, ПРИЗНАКИ И МЕТОДИКА ПРОВЕРКИ". Прогрессивная экономика, № 4 (25 квітня 2025): 77–87. https://doi.org/10.54861/27131211_2025_4_77.

Full text

Abstract:

В представленной статье рассматриваются теоретико-методологические и практические аспекты оценки обесценения активов, отражаемого в бухгалтерской отчетности организаций. Актуальность данного исследования обусловлена необходимостью повышения достоверности финансовой отчетности и сокращения искажений при оценке финансового состояния организаций. Результатом анализа является уточнение понятия обесценения активов, которое трактуется как утрата ими экономической полезности под воздействием как внешних, так и внутренних факторов, а также определение комплекса признаков, указывающих на необходимость

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!