СУЧАСНИЙ СТАН ТА ПЕРСПЕКТИВИ РОЗВИТКУ ОБЛІКОВОЇ ПОЛІТИКИ ДЕРЖАВНИХ УСТАНОВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 1
Abstract
N.V. Chebanova, L.E. Revutska, N.M. Koroliova. Current state and prospects of development of accounting policies of public institutions. Subject of study. Approaches to the problem of formation of accounting policies with aim of improving and upgrading accounting and analytical systems, public sector institutions. The purpose of the article - is to clarify the specific accounting policies the public sector to determine its problematic aspects. For a complete disclosure of the purpose of the study have been solved a number of problems, including: - analysis procedure for the formation of accounting policies; - defines its principles; - proposed content structure accounting policies in the public sector. Research methods. The methodological basis of the paper is a combination of methods of scientific knowledge, and it is logical, systematic and structural, and others. Results. Summing up the results of the study note that the rational and efficient organization of the accounting system begins to develop its accounting policy choice which involves complex instructional techniques, methods and procedures of the organization and accounting entity among public sector generally accepted in the country. Scope results. The results can be used as one of the proposals in reforming the accounting system budget sector institutions.
Authors and Affiliations
Н. В. Чебанова, Л. Є. Ревуцька, Н. М. Корольова
Keywords
Related Articles
- EP ID EP253959
- DOI -
- Views 96
- Downloads 0
РАЦІОНАЛЬНЕ ФОРМУВАННЯ ТРУДОВОГО ПОТЕНЦІАЛУ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ
Nesterenko. S.A. The rational state of labor potential of agricultural enterprises. Labor potential is the primary element of the production and economic potential of any production system, including agricultural ones....
ИМПЛЕМЕНТАЦИЯ ТРЕНДОВ ЦИФРОВИЗАЦИИ ЭКОНОМИКИ В ВЫСОКОТЕХНОЛОГИЧНЫЙ АГРОБИЗНЕС
Zhudro M.M. The implementation of trends of digitizing the economy into high-tech agribusiness. The article outlines the key trends in the development of digital or precise agriculture and precise livestock breeding; and...
ФАКТОРИ ВПЛИВУ НА КОНКУРЕНТОСПРОМОЖНІСТЬ ПІДПРИЄМСТВ ХАРЧОВОЇ ПРОМИСЛОВОСТІ (НА ПРИКЛАДІ МИКОЛАЇВСЬКОЇ ОБЛАСТІ)
N.V. Grishina, D.S. Archibisova, A.A Ekmocraty. Factors of influence on competitiveness of food industry enterprises (on the example of the Nikolayevsk region). The article is devoted to the study of the food industry. T...
ВПЛИВ КОРПОРАТИВНОГО ПОДАТКОВОГО МЕНЕДЖМЕНТУ НА ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ: МЕХАНІЗМ ТА ШЛЯХИ ВЗАЄМОДІЇ
Orlova V.M., Samoilyk V.P., Savchenko M.P. Impact of corporate tax management on the formation of accounting policies: the mechanism and ways of interaction. Subject of study. The necessity of formation of accounting pol...
ЕКОНОМІЧНИЙ ТА ВИРОБНИЧИЙ ПОТЕНЦІАЛИ АПК
Pasemko G.P, Dovgal S.V, Ваga L.G., Momot A.S., Economic and Production Capacity of AIC. In the article systematic analysis of the categories "potential", "economic potential". Scientific comprehension of the directions...