Adasyuk I. Accounting and analysis of financial activity of the corporate enterprises

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U001175

Applicant for

Specialization

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

14-01-2020

Specialized Academic Board

К 47.104.07

National University of Water and Environmental Engineering

Essay

The object is the implementation of the financial activities of corporate enterprises of Ukraine. The subject is to set the theoretical-methodological and practical provisions of accounting and analysis of the financial activities of corporate enterprises. The purpose is– substantiation of the theoretical positions and practical recommendations to improve the methods of accounting and analysis of financial activities of corporate enterprises. Methods - generalization, synthesis, grouping, abstract-logical, induction, deduction, vertical, horizontal, ratios, tabular, graphical, economic and mathematical methods. Novelty - organizational model of the financial analysis of corporate enterprises; scientific and methodological assessment of the impact of the estimation of effectiveness of financial activities of corporate enterprises; methodological approaches for recording financial activities; mechanism for calculating the integral index of effectiveness; theoretical basis of the classification operations of the financial activities of corporate enterprises, which, unlike the existing ones, helps to clarify the essence of the concept of «financial activities»; approaches to isolating the tasks of monitoring and accounting of financial activities; procedural aspects of the analysis results. Authorial recommendations are used by the Department of Economic Development and Trade of the Rivne regional state administration and by the enterprises, including corporate.

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