ОБЛІКОВА ПОЛІТИКА – ОСНОВНИЙ ЕЛЕМЕНТ СИСТЕМИ БУХГАЛТЕРСЬКОГО ОБЛІКУ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 1
Abstract
Chebanova N.V., Yakovenko S.L. The accounting policy is the main element of the accounting system. Subject of study. The article analyzes the approaches to understanding the essence of accounting policies. The factors influencing the formation of accounting policy are considered. The stages of formation of the accounting policy of the subject of economic activity are presented. The essence of accounting activity as a factor of influence on the management process is determined. Purpose of the study. Analysis of regulatory legal acts regulating accounting policy in Ukraine. Determination of the essence of the category "accounting policy". Consideration of the stages of the formation of the fringe of the policy and factors on its influence. Study aspects of accounting policies. Objectives of the study: - to study the meaning and essence of the concept of "accounting policy" as a special category of the category; - to identify the main prerequisites for the formation of accounting policies; - systematization of the interconnection of the economic interests of users of the information of the policy framework; - generalize the main shortcomings of the accounting policies of Ukrainian enterprises. Methods of research. Administration of income in an administrative order, system analysis, logical generalization, abstract-logical methods. Results of the work. Today the accounting policies is one of the elements that pay great attention to the enterprise. All subsequent activity of the enterprise depends on the clear, correct and right formulation of the policy framework. The accounting policy defines the ideology of the enterprise economy for a long period of time, promotes the strengthening of accounting and analytical functions in the management of the enterprise, enables it to respond promptly to changes taking place in the production process, to adapt effectively the production system to the environment, reduce economic risk, and to succeed in the competitive policy. As a specific element of the accounting system, the accounting policy should create an organizational and methodical environment for achieving the following results: rational use of owner's property; providing with various formal and informal information of management, constant monitoring of the effectiveness of the management staff, the creation of an independent and subordinated internal control service; providing the owner with information about the financial results of the enterprise; organization of subsystems of managerial accounting. The accounting policy is intended for the creation of each particular enterprise, a system of accounting, which would give the opportunity to provide financial reporting, is designed taking into account the characteristics of each enterprise. One of the important elements of accounting policy is the formation of a system of managerial accounting at the enterprise, which could ensure taking better management decisions. The accounting policy for obtaining management accounting data should include the allocation of responsibility centers that cover the entire organizational structure of the enterprise. It is revealed that in the works of Ukrainian and foreign scientists great attention is paid to the aspects of the accounting policy. The development and approvement of accounting policies is an important step in the creation of any enterprise. Scope of application of the results. The results obtained can be used in the development of accounting policies of each entity. Key words: methodology, the administrative document on the accounting policy, the accounting policy, organization, evaluation, factors affecting the formation of accounting policy, stages of formation of the accounting policy.
Authors and Affiliations
Н. В. Чебанова, С. Л. Яковенко
Keywords
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- EP ID EP330451
- DOI 10.31359/2312-3427-2018-1-139
- Views 98
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