Buzak N. Accounting and control of costs for introduction of modern information technologies

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U001047

Applicant for

Specialization

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

19-02-2009

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

The dissertation is developed theoretical, methodical and practical questions of accounting and control of costs for introduction of modern information technologies.The necessity of separation of information technologies as new object of accounting is substantiated. The notion of information technologies as object of accounting has been proposed. The model of marketing interrelation inside of the enterprise has been elaborated. There are define the procedure of forming of the transfer price on information technologies.The complex model of forming of the information about costs for introduction of information technologies in the system of managerial accounting has been elaborated. This system solutions of widening of information base for making substantiation decisions. The amendments of the accounts, accounting registers and some forms of managerial accounting about costs for introduction of information technologies have been proposed.The recommendations to improvement of intraeconomic control of introduction of information technologies, which are based on critical factors of success of the project have been worked out.

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