Organizational and methodological aspects of accounting of land use rights at the enterprises of Ukraine
Journal Title: Економічний журнал Одеського політехнічного університету - Year 2018, Vol 4, Issue 6
Abstract
This article analyzes and identifies the shortcomings of accounting rights to use land in enterprises of Ukraine. It is revealed that the accounting of the rights of use of the land plots at the enterprises of Ukraine is almost not conducted. The main factor of all the shortcomings on this issue is the imperfect legal framework, and today there are no documents of primary accounting of the rights of use, which would take into account the specifics of the object. It justifies the organization of accounting of rights of use of land, the company will help to organize the data, allocate responsibilities between the employees of the accounting Department to establish and document clearly defined and regulations to regulate the accounting of rights to use. Under such conditions, the study of theoretical and applied aspects of accounting of the right to use land becomes particularly relevant.
Authors and Affiliations
Natalіа Selivanova, Natalia Stepanivna Delik
Keywords
Related Articles
- EP ID EP564967
- DOI 10.5281/zenodo.2578985
- Views 96
- Downloads 0
Segmenting online communities
The article points out that the conditions of the digital economy have led to a decrease in the effectiveness of traditional marketing tools. The traditional approaches to market segmentation are losing importance. It is...
Logistics of modern regional development based on separation of competencies
The article explores modern approaches to the development of a regional logistics system. Analyzed the existing types of logistics in regional governance. Proposed form of the division of competences in the logistics flo...
Analysis of the main development trends of restaurant business of Ukraine
In this article an analysis of the main development trends in the restaurant business of Ukraine is carried out. The main indicators characterizing the specifics of the restaurant business development on different source...
E-marketing tools in shaping operation strategy for trade enterprises
The article is devoted to consideration of the tool base for the development of marketing strategies for trading enterprises and the demonstration of the impact of specific industrial applications. The simulation model o...
Analysis of retail turnover of the online trade in Ukraine
The article explores trends in sale dynamics in Ukrainian retail Internet commerce. Calculations have been made on the basis of the official statistics web-site on online turnover. This determined the method of analysis,...