Melnik T. Accounting-analytical providing of the enterprises' financial results control process

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U001946

Applicant for

Specialization

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

31-03-2016

Specialized Academic Board

Д14.052.01

Essay

Theoretical grounds and practical recommendations about improvement accounting-analytical providing of the financial results control process have been substantiated in the thesis. The interpretation of the "financial results control process" has been clarified and its classification has been improved. Organization of accounting-analytical allocation process based on the individual stages and the relationships between them has been grounded. The recommendations for financial results formation accounting improvement in the system of accounts (by the types of activity, by the sources of revenues and expenses formation, by the responsibility centers) and reporting (based on the arrangement and expansion of its indicators of the profit distribution process reflection) have been given. The financial results management accounting toolkit has been proposed. The analytical indicators systems have been grounded with the aim of creation the information support of financial results formation, distribution and use control. Key words: financial results, expenses, revenues, system of controlling, accounting-analytical providing, accounting, analysis.

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