DESIGNING COHERENCE OF ACCOUNTING SYSTEMS
Journal Title: Науковий вісник Національного університету біоресурсів і природокористування України. Серія : Економіка, аграрний менеджмент, бізнес - Year 2018, Vol 2, Issue 290
Abstract
The theoretical and methodological positions of coherence design of accounting systems are investigated in the article, in particular, the convergence vector by their purpose in management service is considered. The organizational and practical foundations of the process of designing accounting and information reflection systems in a hierarchy of management of the implementation of signs of sustainability for the activation of development of business entities are generalized. The conceptual-terminological apparatus of the substantive content of the category «accounting systems» is expanded, which is briefly explicates the parametric heredity of the continuous process of mapping the reproduction of the social product. Deeply methodical approaches to the formation of accounting systems for system-forming elements. The organizational bases for the development of such systems as accounting and information tools for the accentuated activation of the development of economic entities are substantiated. Conceptualized in the accounting system and the system of national accounts is the accounting standard that regulates the social responsibility of doing business in the context of personifying responsibility for the formation and use of national wealth. The accounting and information monitoring of the coherence design of accounting systems was carried out, according to which the trend tendentiousness of the dominant deviations was established, and the criterial apodicticity of indicative verification of socio-economic development of monographically defined objects of investigation was factualized.
Authors and Affiliations
V. M. Kraevsky, O. M. Kostenko
Keywords
Related Articles
- EP ID EP445923
- DOI -
- Views 102
- Downloads 0
INTERNATIONAL MARKET TRENDS ORGANIC PRODUCTS AND PROSPECTS FOR UKRAINE
The main tendencies of development of the world market of organic products are considered and their features are determined in terms of countries and the regions. The main challenges and problems that hamper the developm...
ACHIEVEMENT OF ACCOUNTING AND TAXATION IN THE HISTORICAL RETROSPECTIVE (devoted to the 120th anniversary of the foundation of the National University of Life and Environmental Sciences of Ukraine)
The preconditions of the formation and historical aspects of the development of the accounting and taxation Department of NULES of Ukraine are considered, the main directions of its activity, which have become crucial in...
EVALUATION THE RELATIONSHIPBETWEEN UKRAINIAN RAPESEED PRICES ANDCRUDE OIL PRICES
In the article is analysed the linkage between Ukrainian rapeseed prices andcrude oil prices. To find such connection dynamic causal model was implied, where results stated that by the change on 1% of oil prices, Ukraini...
МІСЦЕ ОРЕНДОДАВЦІВ ЗЕМЕЛЬНИХ ПАЇВ У СИСТЕМІ АГРАРНОГО МАРКЕТИНГУ
Аграрний сектор України на сьогодні розвивається найвищими темпами. Особливе значення під час вирішення проблем аграрної галузі має бути надано маркетингу, як орієнтованій концепції управління сучасним аграрним виробницт...
CORPORATE LAND USE AND IMPACT ON SUSTAINABLE DEVELOPMENT OF AGRICULTURE
The tendencies in the land use of the corporate enterprises characteristic feature of which is to increase the area of agricultural land in large-scale enterprises are considered. The character of economic activity of co...