Vdovenko N. The accounting and the analysis of financial results (on example of fishing enterprises of Ukraine)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U002348

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

20-05-2004

Specialized Academic Board

К 26.004.01

Essay

The object of research is existing accounting and analysis of financial results of enterprises of fishing industry of Ukraine. Tendency of the development and problems of the fishing enterprises, the influence of its organizational and technological features on the structure of accounting and analysis of financial results is investigated. Offer deep classification of composition of expenses of enterprises, conduct their structures and systematization. These improvements grounding of theoretical and methodological levels and defining elements of accounting policy. The directions of improvement of accounting and analysis of financial results by the centres of responsibility in computer system environment are determined. The efficiency of these directions is confirmed in real examples. Taking into peculiarities of the fishing enterprises the methods of the "expenses-volume-profit" is offered. The basic results of the research are instilled into the practic activity of the fishing enterprises of Ukraine.

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