Hrynavtseva O. Accountancy and audit of a final product and its financial results from realization (by the example of small metall-rollinwg enterprises in Ukraine)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U000158

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

23-12-2005

Specialized Academic Board

Д 26.006.07

Kyiv National Economics University named after Vadym Hetman

Essay

The object of investigation is financial and economic activity of small-scale enterprises in Ukraine. The subject of investigation is a modern accounting and audit system of integrated products sales, difinition of financial results after its realization in smoll-scale enterprises. Methods: modeling, synthesis, analysis, induction, deduction, comparison, mathematical methods. The representation technigue of finished commodity with introduction of subaccounts to account "26 Finished commodity" was diveloped. The system of normative securing of audit was singled out in a separate kind of the auditor information. The carrying out strategy of the realization production process was implemented. Metallic-ore-reprocessors of Ukraine, educational process.

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