Korytnyk L. Taking of inventory of assets of industrial enterprises of Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U000096

Applicant for

Specialization

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

17-12-2012

Specialized Academic Board

Д26.006.06

Essay

Dissertation is sanctified to research-and-development of theoretical positions practical recommendations in relation to the improvement of the normative, methodical and documentary providing of taking of inventory for determination of authenticity of data of book-keeping information as effective government of menage subjects base. The basic features of realization of taking of inventory process are in-process considered on the industrial enterprises of Ukraine. Interpretation of essence and value of taking of inventory are deep as to the method of account by clarification of her aim, tasks, objects, subjects, classification of basic categories of taking of inventory process, methodical receptions and principles. Organization of technology of taking of inventory process is specified and offered by the design of his stages. Legal and registration regulation of taking of inventory process is improved, by clarification of concept vehicle, determination of inconsistency of terms and suggestions in relation to their harmonization in normatively-legal acts that regulate a record-keeping and financial reporting. The richly-functional chart of monitoring of taking of inventory process of industrial enterprise is worked out and offered.

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