Artyushok K. Accounting and audit of administrative expenses at managing subject (on example of forestry enterprises Rivne region)

3. Object of research: accounting and audit process of administrative expenses of forestry enterprises Rivne region. Purpose of research: the theoretical and practical recommendations grounding for making improvements the accounting and audit of administrative expenses of forestry enterprises as method of improvement of information ensuring management process of administrative expenses of forestry enterprises. Methods of research: theoretical generalizing and comparison, causal-consequent and abstract-logical connection, analysis and synthesis, induction and deduction, statistic and economical-mathematical methods, distracting and modeling. The theoretical and practical results: the scientific-methodical approaches and the practical recommendations on the improvement of organization and methodic accounting and audit of administrative expenses of forestry enterprises. The results of research have been used in the author's publications, conference reports as well as in the forestry enterprises' activity.The scientific novelty lays in the theoretical and practical recommendations grounding for making improvements the accounting and audit of administrative expenses of forestry enterprises. During research the results, characterized by scientific novelty, have been obtained as follows: for the first time: the respective subaccounts to synthetic account 92 "Administrative expenses" and code directory of administrative expense items which takes into consideration the specific targets of forestry enterprises' activity have been developed and proposed to implementation; the necessity of using the system accounting administrative expenses by the centres of responsibility and rising places on forestry enterprises have been grounded; the estimate forms the centres of responsibility for administrative expenses in connection with their rising places have been developed and proposed to implementation on forestry enterprises; the basic assignments, information sources and the order of carrying out internal audit administrative expenses at forestry enterprises have been defined; the issues have been improved as follows: the administrative expenses of forestry enterprises classification; the methodic of forecasting administrative expenses of forestry enterprises with taking into consideration the complex and mix character in condition of accounting by centres of responsibility and rising places; the methodic of choice the rational base of allocation the administrative expenses of forestry enterprises for management accounting needs; the issues have undergone the further development as follows: the clarifying of the concepts "audit" and "internal audit"; the grounding necessity of implementation the system of internal audit administrative expenses at forestry enterprises. Extent of implementation: the results of research are used of the activity of the forestry enterprises of Rivne region. Specifically Berezne state forestry enterprise, Sarny state forestry enterprise, Rivne state forestry association "Rivnelis" as well as in the study process of International university "Rivne economical-humanitarian institute" by acad. S.Demyanchuk while teaching "Accounting", "Audit", "Audit Fundamentals", "Economic of Enterprise". Efficiency of implementation: provides an efficiency of accounting and audit administrative expenses of forestry enterprises. Sphere of usage: business activity of forestry enterprises.