PROBLEMS OF ACCOUNTING AND INTERNAL CONTROL OF COMMISSION OPERATIONS OF AN ENTERPRISE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
The article deals with the main problems of accounting and internal control at enterprises that carry out commission operations. It was revealed that at the enterprises under study, both in methodical and organizational aspects, accounting and internal control have significant shortcomings which are mostly caused by imperfection of normative-legal regulation. It was investigated that in contemporary economic conditions, there are no single methodical recommendations on the methods and organization of accounting and internal control for enterprises that carry out commission operations. The main shortcomings of accounting of commission operations were revealed and the methods of accounting for the investigated enterprises were proposed. In contemporary economic conditions the issue of accounting policy at enterprises that carry out commission operations is insufficiently considered. It is determined, that the approach to formation of accounting policy must be quite reasonable, because this process is in many ways laborious and voluminous. The problematic issues in the theoretical and practical directions in the system of internal control of enterprises that carry out commission operations were considered.
Authors and Affiliations
P. O. Kutsyk, Kh. V. Kuzma
Keywords
Related Articles
- EP ID EP637602
- DOI -
- Views 80
- Downloads 0
ACCOUNTING OF UNCERTAINTY AND RISK IN THE CONDITIONS OF ANTI-CRISIS MANAGEMENT
He article investigates the necessity of accounting and analytical support in the management of financial and economic activity of enterprises in conditions of uncertainty and risk. The classification of risks related to...
THEORETICAL APPROACHES TO CLASSIFICATION OF COMPETITIVE ADVANTAGES OF THE BUSINESS
The article deals with the basic approaches to the interpretation of the essence of competitive advantages as an economic category. Generalized scientific approaches to the classification of competitive advantages of the...
MANAGEMENT OF INDUSTRIAL ENTERPRISES ACTIVITY: INCREASE OF EFFICIENCY ON SYSTEMIC PRINCIPLES
The article is devoted to the study of the issue of performance management of industrial enterprises. The necessity of expanding set of criteria for evaluating the performance of industrial enterprises on the example of...
THE EXPORT POTENTIAL OF THE AGRICULTURAL SECTOR OF UKRAINE IN CONDITIONS OF EUROPEAN INTEGRATION
Summary The article deals with the export potential of agricultural products of Ukraine to the EU in conditions of the European integration. The geographical structure of exports of agricultural products of Ukraine is an...
CONTEMPORARY ISSUES OF ACCOUNTING OUTSOURCING ORGANIZATION
In the articles certain problem questions of accounting outsourcing realization in Ukraine are determined, which are conditioned, first of all, by absence of the clear regulation at the legislative level. Stated the nece...