ОБЛІКОВА ПОЛІТИКА ПІДПРИЄМСТВА – ОСНОВА СТРАТЕГІЧНОГО УПРАВЛІННЯ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 3
Abstract
Chebanova N.V., Akulshina I.V., Yakovlev A.N. The accounting policy of the enterprise is the basis of strategic management. Subject of study. The article analyses 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. Development of proposals to improve the accounting policy of enterprises by changing the structure and content of the Order on accounting policy. Objectives of the study: - to investigate the meaning and essence of the concept "accounting policy" as a special accounting category, which affects the organization of financial and economic activity of the enterprise; - to substantiate the structure of the accounting policy of the enterprise; - to give recommendations on the content and tasks of each section of the accounting policy of the enterprise. Methods of research. Administration of income in an administrative order, system analysis, logical generalization, abstract-logical methods. Results of the work. Accounting policy is one of the elements that affects the results of the production and financial activity of the enterprise. The authenticity of the financial statements of an enterprise depends on its clear, correct and correct formation. Accounting policy defines approaches to the organization of the enterprise economy for a long period of time, promotes the strengthening of accounting and analytical functions in the management of the enterprise, makes it possible to react promptly to changes taking place in the production process, effectively adapt the production system to the environment, reduce the economic risk and identify the most effective approaches to strategic business management. Enterprises develop accounting policies in accordance with accounting methods, principles and procedures, subject to substantiation of economic feasibility, in accordance with the accounting standards (standards). Methodological components of the accounting organization, which are presented in the accounting policy, substantiate the choice of the accounting method; determine and apply the criteria of the severity and reliability of the data; allow to adhere to the standards of registration of the results of accounting; provide timely and complete information for making managerial decisions. The system of control procedures specified in the Order on accounting policies guarantees the reliability of the information base from a particular transaction to the financial statements. The existence of even perfect sectoral accounting policies does not exhaust the problem of methodological support for the development of an information base for asset management and capital. There is a need to develop at each enterprise an individual guidance document on its accounting policies. In such a document, it is not necessary to repeat the provisions of industry standards (principles, methods of accounting, accounting and control procedures); only the specification, specification of these provisions, taking into account the specifics of the organization of production and management in the enterprise, is allowed, if necessary. Scope of application of the results. The results obtained can be used in the development of accounting policies of each entity. Key words: accounting policy, accounting organization, enterprise, management, strategic management, reporting, reliability.
Authors and Affiliations
Н. В. Чебанова, І. В. Акульшина, А. М. Яковлєв
Keywords
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- EP ID EP560168
- DOI 10.31359/2312-3427-2018-3-107
- Views 126
- Downloads 0
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