Sekirina N. Improvement of operation account on goods realization under the conditions of commission fgreement.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0403U002855

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

03-07-2003

Specialized Academic Board

К29.051.01

Essay

Object of research - book keeping of operations on implementation The goods under terms of the contract commissions. The purpose of research - mining of idealized and methodical aspects of perfecting he registration of operations on implementation of the goods under terms of the contract commissions For the commission agent. Method of testings and instrumentation - methods of associations and analogies; the logical analysis; detailings; expert Estimations. Idealized outcomes and the novelty - is designed of kinds of commission business; are updated a subject and objects of book keeping in commission business; are justified new. The approaches to definition of the incomes and costs in commission business; the analytical registration of the goods and calculations with the committents is improved. Practical outcomes and novelty - the algorithm of definition of number of the workers of accounts department, technique of calculation of the cost price of services of the comm ission agent, technique of theanalytical registration that is Pitches and calculations with the committents. A degree of an intrusion - scientific Are debated on four conferences, re published in 14 transactionses and are inserted on three firms. Orb of usage - organization of commission business.

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