САНАЦІЙНИЙ АУДИТ – ІНСТРУМЕНТ АНТИКРИЗОВОГО УПРАВЛІННЯ НА АВІАЦІЙНИХ ПІДПРИЄМСТВАХ: ЕТАПИ ТА ПОРЯДОК ЙОГО ПРОВЕДЕННЯ
Journal Title: Теоретичні і пракичні аспекти економіки та інтелектуальної власності - Year 2017, Vol 1, Issue 15
Abstract
. Bondarenko, V. Pylnova. Sanitation audit - an instrument of anti-crisis management in aviation enterprises: stages and procedure for conducting it This article explores the stages and curative procedure for auditing as one of the pillars breeding enterprises the financial crisis and bankruptcy. Due to the specifics of airlines covered the process of sanation measures for aviation companies. In the course of readjustment focuses on activities related to the management of receivables and payables airlines. Therefore, the article addressed key management methods these types of debt. For disclosure methodology curative audit conducted analysis of scientific sources to determine the curative stages of the audit. It should be noted that the holding of any kind of audit in Ukraine is based on the International Auditing and Assurance Standards Board (IAASB). As a consequence of that has been studied is that of revealing the curative IAASB audit in Ukraine. Effective measures of sanation every business plan should be curative enterprise. During the study we found that for the curative quality of the audit, the auditor does not have the right to participate in the development of curative plan airlines. Given the peculiarities of activity for the airline was offered curative stages of such audit as curative component study plan and collect the necessary information for sanation measures; Analysis of the financial condition of the airline; clarification of internal and external causes of the financial crisis and to identify strengths and weaknesses airline to overcome the financial crisis; analysis capabilities of factors and reserves to stabilize the financial situation; providing curative evaluation plan airlines; assembly auditor's report on implementation of curative plan.
Authors and Affiliations
Olha Bondarenko, Valentina Pylnova
Keywords
Related Articles
- EP ID EP445201
- DOI -
- Views 38
- Downloads 0
БУХГАЛТЕРСКИЙ УЧЕТ КАК ПРОФЕССИОНАЛЬНАЯ ДЕЯТЕЛЬНОСТЬ
G. Bessonova, V. Kozlova. Accounting as a professional activity. The article describes the role and importance of a professional accountant at enterprises of all forms of ownership, the ability to perform the basic funct...
КОНТУРУВАННЯ ЗАГРОЗ ЕКОНОМІЧНІЙ БЕЗПЕЦІ ГАЗОТРАНСПОРТНИХ ПІДПРИЄМСТВ ШЛЯХОМ ЇХ КЛАСИФІКАЦІЇ
L. Horal, M. Prokopiv. Contouring threats to the economic security of gas transport companies by their classification. The article attempts to visualize the threats to economic security of enterprises and their affiliate...
ТЕОРЕТИЧНІ ТА ПРАКТИЧНІ ЗАХОДИ ЩОДО БОРОТЬБИ З ПАТЕНТНИМ ТРОЛІНГОМ
O. Borodina, N. Scherback. Theoretical and practical measures to crackdown on patent trolling. The using of intellectual property is one of the most common types of business activity in modern conditions, when innovati...
ВИКОРИСТАННЯ ІСНУЮЧИХ МЕТОДІВ РОЗРАХУНКУ ПЕРІОДУ ПОВЕРНЕННЯ ІНВЕСТИЦІЙ ДЛЯ РОЗРАХУНКУ ОКУПНОСТІ ВИТРАТ СЛУЖБИ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА
T. Melikhova. The use of existing methods for calculating the investment return period for calculating the cost recovery of the enterprise's economic security service. The considered methods of determining the period of...
ДОСЛІДЖЕННЯ ДИНАМІКИ ЗОВНІШНЬОЇ ТОРГІВЛІ ТОВАРАМИ ДОНЕЦЬКОЇ ОБЛАСТІ
Patoshina G. Investigation of the dynamics of foreign trade in goods in Donetsk region. The prospects and problems of development of foreign economic activity of Donetsk region for the period of 2013 - 2016 are studied...