Nekhai V. Crisis Managing Farm Businesses Activity Provision with Registration and Analysis

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U005205

Applicant for

Specialization

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

19-11-2009

Specialized Academic Board

К 26.004.01

Essay

The present dissertation paper focuses on the system approach to studying scientific methods of organizing the provision of farm businesses activity with registration and analysis under crisis circumstances. On the basis of such on approach, have been singled out two integrated functions of account: information and control ones, as well as defined more precisely has been the formulation of aims and objectives of economic analysis under crisis situations. The necessity of organizing at the enterprise, the system of the early reveal of negative tendencies in the activity of agricultural businesses through the creation of registration and analysis service has been founded too. The proposed approach to organizing registration and analysis system consists in the creation of the budgeting. The realization, on its basis, of accounting, analyzing, controlling, coordinating, regulating and motivating the formation and accomplishment of budgets, contributes to debug the baneful tendencies in agricultural business activities. And that confirms, in turn, the necessity of keeping the financial and managerial accountancy with the setting up of responsibility centers and implementation of the budgeting as a mechanism of the anti - crisis management which permits to bring about an integrated approach to creating a common registration and analysis system and integrated control that provides the managerial personnel with the information contributing to make decisions under crisis situation.

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