Kraevskyy V. Accounting in the system of macroeconomic management

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0404U002762

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

17-06-2004

Specialized Academic Board

К 26.004.01

Essay

The purpose of research - rountouvannya theoretical and methodical positions of development of record-keeping that development on their basis of the practical recommendations directed on the improvement of the informative providing of macroeconomic management. The object: there is medodologichni and practical positions of forming of basic indexes, vicoristovouvanih in the macroeconomic management and procedure of tegratsiibouhgalterscogo and statistical consideration. The article of research: there is the aggregate of teoritichnih, methodological and practical principles of principles of forming and use of book-keeping and statistical information at napryaii more complete satisfaction of necessities of macroeconomic management. Research methods: structurally logic and semantic analysis, critical analysis, methods of factor analysis, by means which communication is trained between the eventual results of computation GDP in the sector of non-financial corporations and primary data sources. The novelty consist: conception of development of book-keeping and statistical consideration is formed in the context of eurointegration which foresees standardization of their indexes and globalization of the informative system for the rise of efficiency of management by macroprocesses in Ukraine and its adaptation to the world concord; efficiency of integration of different types of consideration is led to taking into account priority of requirements of state administration and advantages of computer technologies; the method of construction of account "Production" is specified, that is basic in the set of national accounts, which -rountouetsya on information of the bouhgal-terscoi financial reporting; recommendations are developed, in relation to the improvement of f.№5 annual accounting financial report of "Note to the financial reporting" with the purpose of more complete opening of information about activity of institoutsiynih units on a microourovne, how pre-conditions of rise of efficiency of the state adjusting are; suggestions are borne, in relation to the change of existent card of accounts, namely addition by his opening of the segregated account of 8th class of "Favour of strange organizations", that "Intermediate consumption" will give possibility directly to use data of accounting control for construction of one of basic indexes of set of national accounts; methodical approaches to application of selective inspection in the sector of domogospodarstv for the rise of objectivity of estimation of results of their activity and reduction of charges on the registration data capture found subsequent development.

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