3. Object of research - accounting reflection of the contract process in the business activity of the industrial enterprises. Purpose of research: scientific grounding of the theoretical statements and development of the recommendations on the improvement of organization and methodics of accounting and control for the contract process at the industrial enterprises. Methods of research: induction, deduction, theoretical generalizing, grouping, comparison, historical method, abstract-logical, causal-consequent connection, observation, question-naire method, modeling.The theoretical and practical results: the scientific-methodical approaches and the practical recommendations on the improvement of organization and methodics of accounting for agreement process at the industrial enterprises have been researched and worked out. The results of research have been used in the author's publications, study editions and conference reports as well as in activity of the industrial enterprises.The scientific novelty lays in grounding of the theoretical statements and development of the recommendations on the improvement of organization and methodics of accounting and control for the contract process, namely: for the first time: the accounting models for the contract process, application of which under the conditions of accounting computerization allows to increase the efficiency of work of an enterprise's accountancy have been developed; the algorithm of modeling of conditions of purchase and sales contract, which enables to optimize the taxation results and an enterprise's assets structure has been worked out; the issues have been improved as follows: the contracts classification by the scientific grounding of classification features and types of contracts according to the accounting, analysis and business control needs (particularly, the following features have been distinguished: by subject; by character of relations; by rights and obligations of parties; by form of making; by moment of rights and obligations appearance; by contract parties), that enables to improve the system of personal accounts for the contracts accounting; internal reporting of the industrial enterprises and the Notes to the annual financial statements (including the indicators concerning the contract process has been grounded), which provides an increase of the reliability and completeness of information, which is the basis for managerial decision making; the issues have undergone the further development as follows: the clarifying of the concepts "contract", "contract process", "business contract", "contract policies"; the functions of an accountant and direction of accounting information movement in the context of the contract process stages; organization and methodics of internal business control for the contract process at the industrial enterprises that allows to increase the efficiency of an enterprise's activity management. Extent of implementation: the results of research have been implemented in the accounting practice of the industrial enterprises as follows: Private Limited Company "Novokramatorskiy mashynobudivny zavod", partnership "Radioelectronna kompaniya" as well as in the educational process of Zhytomyr State Technological University for teaching the subjects "Financial Accounting", "Organization of Accounting", "Fundamentals of Business", "Methodic of Negotiations with participation of accountants". Efficiency of implementation: provides an efficiency of accounting for costs, reliability and timeliness of information communication to the users concerning the realization of an agreement process at the industrial enterprises. Sphere of usage: business activity of the industrial enterprises.
