Iunatskyi M. Accounting policy in the management of activity of corporate enterprises: organization and methodology

The aim of the thesis is to develop theoretical-methodological, organizational and practical principles of accounting policy formation to improve the efficiency of the management of corporate enterprises. The object of research is process of formation of accounting policy to ensure the management of activities of business entities. The subject of research is a set of theoretical, methodological, institutional and applied bases of formation of accounting policies for the management of corporate enterprises. Research methods: theoretical generalization, scientific abstraction and system analysis; analysis and synthesis, induction and deduction, system approach; morphological analysis; formalization; comparing, modelling, classification, graphical. Scientific novelty of received results consists in the improvement of teoretiko-methodological and organizational support of the system and the order of formation of accounting policy for management of the corporate enterprise. Improved: conceptual framework for accounting policy formation of corporate enterprises with ensuring the unity of goals, objectives, principles and stages of its formation; the algorithm of transformation of accounting policies under IAS and IFRS; organizational and methodological support of the accounting policy when indicators of reporting using a management information system MIS (Management Information System); accounting policies (form of organization accounting model of the organization of budgeting, organizational management structure, materiality thresholds for different accounting items); methodological approach to the development of the internal control system of accounting policies and the formation of the financial statements with the allocation procedures of accounting control; further developments: information providing of forming of registration policy of reporting based on the proposed integration of all types of accounting; the elements of influence of accounting policies on the reported performance of activities of the corporate enterprise; the content, goals, objectives, functions and elements of the regulations on the organization of internal control of accounting policies; procedures for assessing the quality of internal control based on the phase-in allocation: assessment of professional qualities of inspectors. The main theoretical and applied developments of the applicant are embedded in practical activity of domestic enterprises: PJSC "Northern mining and processing plant" (reference No. 1899/01 from 22 April 2016); PJSC "southern mining and processing plant" (reference No. 52-06/3080 dated 18 April 2016); PJSC "Central mining and processing plant" (reference No. 2456/03 of may 16, 2016); PJSC " engineering and production enterprise "Energy" (certificate No. 69-04 from 05 April 2016); Private higher educational establishment "Institute of business administration" (act on the implementation from 16.03.2016)