Kaminska T. Accounting-analytical providing of financial management on agricultural enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0406U001829

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

20-04-2006

Specialized Academic Board

К 26.004.01

Essay

Research object is a process of the accounting-analytical providing of management by financial activity of agricultural enterprises. The modern theory of market economy, consideration, analysis and management is the theoretical and methodological basis of research, and also methods were used: inductive - at collection, systematizations and treatments of information; deductive - at the theoretical comprehension of problem; analysis and synthesis - at combination of the component economic phenomena in a whole process; history and logical - at the study of development and intercommunication of financial management and consideration; questionnaire and interviewing - at research of separate questions of organization of consideration in the modern agricultural forming, and also at determination of necessity of managers in information; graphic - at forming of charts of intercommunication of consideration, analysis, management; monographic - at the study of the existent system of the registration-analytical providing of financial management; systems approach - at research of the accounting-analytical providing how the systems are.The scientific novelty of the got results consists in development of a new theoretic-methodological approach and practical recommendations from forming of the system of the accounting-analytical providing for the necessities of financial management. The developed system of consideration and internal accounting of charges, sources of their financing, issue of products, profits and financial results of innovative-investment activity as priority direction of providing of competitiveness of modern agricultural enterprises.

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