Yurchenko A. Accounting and internal control of expenses for other operating activities

Research purpose. The study is scientific substantiation of theoretical positions and develop practical recommendations for the improvement of the organization and methods of accounting and internal control other operating expenses of the company. Research object. A research is accounting system and internal control other operating expenses of the company. Research subject. set of theoretical and organizational and methodical positions accounting and internal cost control other operations. Research methods. In dissertation the used methods: inductions and deductions; theoretical generalization and comparison, dialectical cognition and abstractly logical; supervision, analogies and abstracting, design and formalizations. Scientific novelty. is the theoretical study and practical solving complex problems related to the improvement of organizational and methodical positions accounting and internal control other operating expenses of the company. Level of introduction. Results obtained in the thesis can be used for further development of theoretical and practical studies in accounting and internal cost control other operations. Use of the pharmaceutical company developed methods contribute your display VIOD systematization management to achieve economic and social impact. Methodical, organizational and practical provisions thesis realized in specific developments, suitable for use as follows:at the level of management:- Guidelines for accounting VIOD the pharmaceutical company (LLC "A-Pharma" reference number 54 of 10/12/2013 p.); Guidelines for your display costs for other types of operations (LLC "MEDFARMSERVIS" certificate № 20/1 from 01.20.2014 g.); Guidance on accounting costs for research and development of new pharmaceuticals research sample consisting VIOD (PJSC "Lubnyfarm" reference number 86 of 12/09/2014 p.);A package of primary documents and internal accounting of VIOD, enabling disclosure of accurate and complete information to interested users (SE "Ukrainian Pharmaceutical Institute as" reference number 54 of 10/22/2014 p.);Defining elements of accounting policy on VIOD (LLC "Universal agency" ON - Pharm ", certificate № 12/11 from 12.11.2014 g.); A draft regulation on internal control VIOD, creating the working plan of the internal controller and an internal review of program spending (AF "Audit-Reserve" certificate № 09/10 from 10.09.2014 g.);in the educational process:- Educational and methodological support disciplines "Financial Accounting II", "Accounting organization", "statements", "Management Control" (National Academy of Statistics, Accounting and Auditing, certificate № 72/1 from 16.02.2014 g.).