Brodska I. Accounting-analytical providing of estimation of cost of enterprise

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0408U004148

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

15-09-2008

Specialized Academic Board

Д26.006.06

Essay

The processes of the value estimation of the Volyn region engineering branch enterprises. Reasoning and improvement of the theoretical statements, as well as development of the methods of accounting-analytical provision formation for enterprise value estimation. Methods: - of analysis and synthesis, - of induction and deduction, - system and logical approach, - historical method and analog method, - expert methods, - balance method, - factor method, - dynamics rows, - averages. The role and tasks of the accounting and analysis in estimation processes has been defined. The structure-logical model for the informational support formation of the enterprise value estimation processes, main components of which cover the procedures of preparation and correction of financial accounting, its examination and analytical interpretation, has been developed. The main directions for the improvement of informational support according to the objects and goals of the analysis have been confirmed. Procedure and methodsfor handling financial accounting in the process of enterprise value estimation, considering current national and international accounting standards have been suggested. Methods for the assets' value estimation as well as methods for the stocks' value correction and mechanism of their writing off the balance according to the circulation analysis have been improved. The classification of the analytical indexes that are used in the estimation activities has been developed. The system of the single indexes and the mechanism of their generalization into complex indexes, which can be treated as multipliers of the future increase in enterprise value according to the financial condition dynamics, have been proposed. Engineering branch enterprises, training process.

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