Ways of improving accounting: organizational aspect
Journal Title: Economic Bulletin. Series: Finance, Accounting, Taxation - Year 2017, Vol 0, Issue 1
Abstract
The theoretical bases of perfection of accounting with the use of the system-cybernetic approach are grounded. The conceptual scheme of accounting is developed. Considered ways to improve the organization of accounting. The content of the technological stages of the accounting process is disclosed using the pyramidal model. The maintenance and the order of formation of objects of registration process are covered.Measures are proposed to improve the processes of documenting business process.
Authors and Affiliations
R. Е. Ostroverha
Keywords
Related Articles
- EP ID EP491834
- DOI 10.33244/2617-5932.1.2017.167-175
- Views 169
- Downloads 0
The impact of decentralization on management of local budgets in Ukraine
The question of the impact of decentralization on management of local budgets in Ukraine has been investigated. The author analyzes the changes in financial security of local budgets on the basis of fiscal reforms and de...
Digitalization of the economic relations as a factor in improving business processes of the enterprise
The article shows that the main trend in the development of business processes of a modern enterprise is the growth of the electronic component. The global tendencies of business intelligence, which generating progressiv...
Directions of optimization of real estate tax in Ukraine
The article develops the conceptual principles of real estate taxation and provides the reasons for the usage of the three-tier methodology of the transfer of real estate taxation in the form of inheritance and endowment...
Investments and innovations in the real sector of the economy as a factor for ensuring competitiveness on the example of the manufacturing sector
Issues related to the definition of the role of investments and innovations as a determining factor for ensuring the competitiveness of the national economy are considered. The obstacles on the way of transformation of e...
The problems of using e-declaration data for tax audit
The article examines the possibility to use an existing e-declarations of information for tax checks on calculation and payment of tax liabilities arising from the acquisition of individuals authorized to perform state f...