PROBLEMS OF UNDISTRIBUTED PROFITS ACOUNTS
Journal Title: Приазовський економічний вісник - Year 2018, Vol 5, Issue 10
Abstract
The article deals with the contemporary state of the organization of undistributed profits accounts and its reflection on the financial accounts of enterprises. In the course of investigations of the research, the legislative regulation of the methodology of reflection in the accounting of the distribution of undistributed profits (uncovered loss) in Ukrainian enterprises was analyzed. It was proved that lean leadership of the profit is determined by its role in the production and social development of business entities as a source of implementation of the corporate responsibility. The article proposes improvement of distribution and appropriation of undistributed profits (uncovered loss) in business entities. Recommendations for working chart of accounts for bookkeeping with the purpose of harmonization of information support of economic environment entities were elaborated.
Authors and Affiliations
O. P. Slavkova, K. M. Fontalina
Keywords
Related Articles
- EP ID EP660856
- DOI -
- Views 138
- Downloads 0
КУЛЬТУРНИЙ АСПЕКТ ВХОДУ УКРАЇНСЬКОГО БІЗНЕСУ НА РИНОК ЗАХІДНОЇ ЄВРОПИ
У статті досліджена роль культурного аспекту для входу українського бізнесу на ринок Західної Європи. Виявлено, як змінювалося ставлення підприємців до культурного аспекту ведення бізнесу. Проаналізовано різницю культурн...
EVALUATION OF FOREIGN ECONOMIC ACTIVITY EFFICIENCY OF THE METALLURGICAL ENTERPRISE UNDER FINANCIAL CRISIS
of metallurgical enterprise foreign economic operations in the conditions of economic instability and financial crisis. The object of the analysis is the leading ore mining and processing enterprise PJSC «Poltava GOK». T...
LEGISLATIVE REGULATION AND MANAGEMENT OF QUALITY OF THE TRANSPORT SYSTEM OF UKRAINE
The issue of the development of the transport system of Ukraine in the context of its transformation in the realization of the requirements of the Association Agreement on Association between Ukraine and the European Uni...
CRISIS MANAGEMENT FEATURES OF HEAVY ENGINEERING ENTERPRISES
The article examines the preconditions for the emergence of crises in domestic machine-building enterprises. The essence of the crisis phenomena of heavy engineering enterprises is revealed, the stages of the crisis are...
PROMOTION OF INVESTMENT IN CORPORATE FINANCIAL INSTRUMENTS
The author of this article looks for the ways to promote investments in corporate financial instruments in Ukraine. The author defines three levels of problems with investments in corporate securities in Ukraine. The fir...