Rozdobudko V. Accounting and control of material and technical resources' utilisation in automobile industry using computer technologies

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U001375

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

07-04-2006

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

In the dissertation the covered question of improvement of the accounting and control of operation of material and technical resources in automobile transport to the needs of the national economy. The current methodology of the accounting and control concerning their consistency to present requirements is critically appreciated. With the purpose of the efficiency increase and certainty of the registration of economic information the integration of all kinds of the economic accounting in unified system on the basis of the use of the advanced computer echnologies was proposed. It is proposed improved classification of material and technical resources offered for introduction in methodology of accounting and control. The offers concerning automation of registration procedures on the basis of network ARM of the accountant from the account of material and technical resources was developed. The recommendations of realization of the complex control with attraction of different supervising bodies were brought. The typical pattern of the control standard which includes objects of the control, a source of the information and methodological receptions of realization control was implemented.

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