Yuzva R. The accounting-analytic supply of the managing enterprising of the alcohol industry

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U003258

Applicant for

Specialization

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

08-04-2011

Specialized Academic Board

Д 58.082.03

Chortkiv College of Economics and Business

Essay

Investigation object: main activity of enterprises of spirit industry of Ukraine. The aim of thesis work is generalizing of the theoretical basics of the accounting and analysis, development of new methodological approaches to the formation of economic information and practical recommendations on the perfection of the accounting and analytical provision of the administration of the main activity of enterprises specialized in spirit branch. Methods - generalization, grouping, system and process approaches, questioning, analysis, logical, reason and consequential ties, modeling, polling, expert appraisals, economic and mathematic methods. Results - perfection of the form for the internal economic reporting, primary documents, schedule for the document flow at the spirit enterprise has been developed as well as methodological approaches to ABS-analysis conducting of the production reserve, analysis of the policy without loss and pricing policy. Novelty - complex approach to the data support of the economic processes in the spirit enterprise with the development of the accounting and analytical model has been proposed, the appraisal criteria of the data support in spirit plants has been perfected, the notion explanation of "accounting and analytical provision" has been proposed. Practical results have been implemented in the economic activity of Borshchiv spirit plant State Enterprise, Marylivskyy spirit plant State Enterprise, Zarubynskyy Spirit Plant State Enterprise, Zaliztsi Spirit Plant State Enterprise. Sphere - accounting, analysis and audit.

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