Kovalenko E. Improvement of accounting organization at the enterprises.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0403U000841

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

20-02-2003

Specialized Academic Board

К29.051.01

Essay

Object of research - organization of registration process at the industrial enterprises. The purpose of research - substantiation of ways of improvement of organization of system of the account as components of process of management of economic activity of the industrial enterprises. Method of testing and equipment - method of the logic analysis; a method of expert estimations and control questions, method of the functional analysis, balance method, account-constructive method; an economic-mathematical method. Theoretical results and novelty - the new approach to development of registration policy concerning organization registration nomenclature is developed; the basic development cycles of the specifications of number of the workers of a registration-analytical service of the industrial enterprise are determined. The practical results and novelty - are advanced organization of book keeping; algorithm of account of the specification of number of the bookkeepers. Degree of introduction - the scientific rules are discussed at 7 conferences, are published in 21 works and are introduced at five enterprises. Sphere of use - industrial enterprises.

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