ECONOMIC EXPERTISE OF ENTERPRISES ACTIVITY
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
In the theses detailed analysis of last publications for a few ages on the topic of economical expertise was attached. It’s indicated that the economical expertise solves the problems that arise in the process at the economic activity in the enterprise. The expert (experts) must be qualified to achieve a specific goals and to solve specific tasks, and to avoid significant threats and risks. Non-judicial (non-conflict) economic expertise is carried out when an entity is interested in conducting such an economic expertise. An economic expertise can be distinguished in an independent science. Large and medium-sized enterprises are obliged to form a certain array of judicial economic, economic and non-judicial economic information and to develop the «Regulations about the formation, storage, use and disposal of judicial economic, economic and non-judicial economic information». The classification system of judicial economic, economic expertise, created by G.A. Matusovsky, should be recognized as a basic and substantially upgraded by making corresponding changes and additions there. To start training of bachelors and masters in the specialization «Economic expertise and audit» within the specialty 071 «Accounting and taxation» had been proposed. The objects of judicial economic and economic expertise would be more correct to identify the financial condition of enterprises, property and sources of its acquisition, circulating assets and sources of their formation, sources of own funds and results of financial and economic activity of enterprises, general and special funds, settlements with debtors and creditors, etc. The enterprises of the restaurant business serve millions of Ukrainians annually, so they can be in the role of public experts. In the banking sector, it’s advisable to carry out planned and unscheduled expertise (internal and external), beside this state and public experts should make expertise of the actions of the National Bank of Ukraine. It’s necessary to organize and control, especially making economic expertise in the state of garbage dumps that exist around large Ukrainian cities.
Authors and Affiliations
В. А. Дерій, Д. І. Дема
Keywords
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