Miroshnyk V. Accounting and internal control of expenses for preservation of enterprise's property

Theoretical, organizational and methodical statements of accounting and internal control of expenses for preservation of enterprise's property have been extended in the thesis. Elements of property as objects of accounting have been specified as well as approach to classifying expenses for preservation of enterprise's property has been improved. Organizational and methodical statements of accounting for expenses for property preservation in part of their accounting reflection, allocation as well as presenting internal reporting has been improved. Organizational and methodical provision of internal control of expenses for preservation of enterprise's property by improving stages of organization, procedures of risk evaluation of property loss and order of carrying out self-control by financially responsible employees, that will contribute to development of accounting and internal control as a science and effective management of expenses for preservation of enterprise's property, have been developed. Key words: property, expenses for property preservation, accounting for expenses for property preservation, managerial accounting for expenses for property preservation, internal control of expenses for property preservation.