Bliakharchuk M. The accounting policy formation in the system of enterprise management

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0416U004067

Applicant for

Specialization

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

16-09-2016

Specialized Academic Board

К 47.104.07

National University of Water and Environmental Engineering

Essay

The object of the research is the process of accounting policy formation. Subject of research - theoretical, methodical and organizational aspects of accounting policy and its functional role in information management software companies. The aim of the thesis is to improve the theoretical, methodical and organizational support of the process of accounting policy formation. The practical significance of the results is the scientific study and practical value of proposals to improve the methods and process of accounting policy formation. The study put the dialectical method. The following general scientific methods and techniques as analysis, synthesis, deduction, induction, modeling, comparison, grouping method, the method of financial ratios, questionnaires and surveys, scientific abstraction, historical and logical analysis of the theoretical and practical material are used. Scientific novelty of the results is to improve the theoretical, methodical and organizational basis of the accounting policy formation and justification of recommendations for their use in business. The scope of use of copyright guidelines are domestic enterprises.

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