Shurmina A. The accounting, control and analysis of incomes of operational activity on the enterprises for extraction of the natural wall materials

The thesis contains the results of the study of the formation of information on income of operational activity on the enterprises for extraction of the natural wall materials. The aim is to develop and study the theoretical and practical recommendations to improve accounting, control and analysis of incomes of operational activity to meet the information needs of management companies for the extraction of natural walling. It is used methods of induction and deduction, of theoretical generalization, abstraction, group and comparisons, statistical methods. The practical value of the results of the thesis are approved by available of implantation evidences into the practices of companies for extraction of the natural wall materials: OJSC "Alminskiу building materials factory " (Skalistoe), OJSC "Belogorskiy building materials factory " (Belogorsk), CJSC "Inkerstrom "(Sevastopol), which are used to develop recommendations and proposals aimed at improving the teaching of the provisions of accounting, control and analysis of income from operations, which helped to enhance the information and control function of accounting of incomes of operational activity, increase efficiency analysis. Theoretical results of the study in terms of clarifying the purpose, objects and subjects of internal control of incomes is used in the learning process of Sevastopol national technical university (Sevastopol).