Аналіз факторів впливу на формування облікової політики в системі управління підприємством
Analysis of factors of influence on forming of accounting politics in system management by enterprise
Author(s): Galyna Chaban, Olexii BurlakovSubject(s): Business Economy / Management, Methodology and research technology, Management and complex organizations, Accounting - Business Administration
Published by: Університет Григорія Сковороди в Переяславі
Keywords: accounting politics; pattern of ownership; branch belonging; classification of factors; system approach
Summary/Abstract: Subject of work: theoretical, methodical and organizational aspects of forming of accounting politics of enterprises and her functional role in the informative accounting providing of management enterprises.Aim: to analyse the factors of influence on forming of accounting politics with the aim of their systematization, organization and determination of priority.Methodology: research is based on the theory of scientific cognition, approach of the systems to the considered problems, study of their intercommunication and development.Result of work: the system «an aim is aims - factors are principles - elements are practical realization of accounting politics of administrative account» is distinguished.Industry of application: the results of this research can be used in the management of statistics, on enterprises, auditing firms, in an educational process at teaching of accounting disciplines Conclusions: the structured list of factors that influence on forming of registration politics taking into account the branch features of enterprises is Offered.
Journal: Економічний вісник університету
- Issue Year: 1/2017
- Issue No: 32
- Page Range: 38-45
- Page Count: 8
- Language: Ukrainian