Object of research accounting organization at the industrial enterprises of Ukraine. Purpose of research: scientific grounding of theoretical statements and working out of practical recommendations on accounting organization improvement at the industrial enterprises of UkraineMethods of research: induction, deduction, grouping, comparison, historical method, system method, concretization, modeling, questionnaire method, analysis, syntheses. The theoretical and practical results: theoretical generalization has been completed as well as practical recommendations on the improvement of accounting organization mechanism as a basis of informational provision of business entities' management and fair distribution of business activities' results in society have been worked out. The scientific novelty lays in grounding of theoretical bases and development of the recommendations on the improvement of accounting organization as the informational provision of management and fair distribution of business activities' results in society, namely: for the first time: it has been grounded that property relations are the basis of accounting organization and provision of fair distribution of financial results. It has enabled to determine peculiarities of accounting organization essence on the present day stage taking into account interests of property subjects concerning property multiplication, necessity of its rational management and distribution of the generated income; the following issues have been improved: the list of components of rational accounting organization taking into account market relations, which enables accounting organization according to the needs of an enterprises' owner, system of the business entity management, the need of considering interests and security of society; methodic of affaires transfer-acceptance while firing of an accountant, which enables to determine strictly the responsibilities of accountants, duties of accounting keeping and organization subjects in the process of affaires acceptance-transfer, methodic of calculation of the number of accountants which provides the sound determination of accountants number at an enterprise to provide timely and authentic accounting with simultaneous economy of expenses for keeping this category of staff; structure of the document turnover and the order of accounting information security organization, which foresee communication of only useful information to the interested parties as well as its perseverance considering the necessity of employees' social insurance; the following issues have undergone the further development: interpretation of "accounting organization" concept for authority determination within accounting organization; determination of indexes of rational accounting service organization for obtaining effectiveness and authenticity of business activities reflection by accounting; grounding of accounting organization issues, which are to be regulated on the state level as well as on the enterprises' level, which helps to form an optimal mechanism of accounting organization by providing correct approach towards grounding of its components under the condition of the particular enterprise; determination of the direction of accountants' working ability support on the business entities level in order to improve the quality of accountants' work by uniting skills of separate technical executives, increase of interest in the work results as well as working discipline and decrease of staff instability. Extent of implementation: the results of research have been implemented in the accounting practice of the industrial enterprises, which is proved by certificates of implementation: Public Limited Company "Planeta-Bud" (Kyiv Region), Public Limited Company "Korostyshivgaz" (Zhytomyr Region). Separate results of research have been implemented into the education process of Zhytomyr State Technological University while lecturing the subjects "Financial Accounting", "Accounting Organization", "Accounting at State-financed Organizations". Efficiency of implementation: enables to improve the qualitative level of accounting organization mechanism under the conditions of market business relations for effective property management as well as fair distribution of income in society. Sphere of usage: activity of accounting organization subjects while improving its mechanism.
