Kovtun I. Accounting of corporate operations in management of enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U002047

Applicant for

Specialization

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

14-04-2015

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The aim of the thesis is the scientific study of theoretical and methodical positions and to develop practical recommendations for long-term development of corporate accounting operations and use its information management companies. The object of the research is the process of mapping your corporate operations supply companies. The study examined selected set of theoretical, organizational, methodological and practical issues of corporate accounting operations in relation to the needs of enterprise management. Methods: observation, analysis, synthesis, systematic and integrated approach, canonical analysis, the dialectical method, statistical analysis, tabular and graphic, forecasting, economic and mathematical modeling. Scientific novelty of the results is to study and improve theoretical positions, organizational, methodological approaches and practical recommendations for long-term development of corporate accounting subsystem operations to manage energy resource suppliers. For the first time, developed a conceptual model of corporate accounting operations based on deepening their economic and legal nature of the content (a set of operations financial activity, changes in capital structure at the request of the owners of corporate rights, strategic management equity, etc.), taking into account relationships between corporate processes and his account mapping based on situational paradigm ensuring implementation of relevant mechanism for its implementation in complementary planes traditional accounting coordinate and accounting procedures, in order to streamline information flow in the management enterprise in the reporting of transactions with the change in its capital and financial position. Improved: concepts and categories of the corporate accounting operations; - The procedure for recognition of equities and derivatives on the basis of the shares at the time; - Organizational principles of corporate accounting transactions; method of displaying your corporate transactions in shares. Were further developed theoretical position on the design criteria models choose the type of corporate operations, the method of placement of shares, dividend payments instruments; - Methodical provision account: organizational costs; conversion operations; use profits to support the work of representative bodies of shareholders; - Scientific and practical approaches to the formation of the current disclosure system. Results of the study are introduced in activity of JSC "Rivneoblenergo" (№4745, 08.10.2014); al., and the learning process of Khmelnitsky National University (№39, 10.07.2014).

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