Bol'shakova O. Accounting, analysis and control of the operations with the bills of exchange at the subjects of business activity.

The dissertation is devoted to the investigation of theoretical and methodological aspects of the improvement of the accounting, analysis and control of the operations with the bills of exchange in the conditions of market economy and according to the requirements of the reconstruction of the accounting and financial reporting. The conceptual statements of organisation and method of accounting, analysis and control of financial and commercial activity at the subjects of business are systematised in the thesis; criterions and tendencies of the modelling of accounting, analysis and control of the operations with the bills of exchange in the conditions of using of electronic system of processing economic information are defined. The method of accounting operations with the bills of exchange in the conditions of uncertainty is proposed. The system of the economic indexes and criterions of their appraisal in operative analysis and control of the operations with the bills of exchange is developed; the method of preliminary appraisal of the solvency of the payers on the bills of exchange and the method of the definition of the risks of the operations with the bills of exchange on this basis are proposed; the method of retrospective analysis of the bill's of exchange circulation is developed; the principles and the method of the perspective analysis and prognosis of the bill's of exchange circulation are defined and developed for the companies of electric power's industrial.