Patryak O. Telecommunication Enterprise Corporate Rights Control and Accounting

The object is the process for carrying out operations with corporate rights of telecommunication enterprises, which is reflected in the accounting and subject to control. The purpose is the substantiation of theoretical and methodological provisions and development of practical recommendations for improving the accounting and control of corporate rights of telecommunication enterprises. Methods – general scientific and special methods and techniques, theoretical generalization, grouping and comparison, systematic approach, methodical modeling tools, methods of induction and deduction are used. The results – a theoretical generalization and a new solution to the scientific task of improving the accounting and control of corporate rights of telecommunication enterprises. Novelty: – a methodical approach to accounting reflection of the facts of business operations with corporate rights at all stages of their life cycle and in the context of variation schemes of motion are proposed for the first time; – constituent elements of the mechanism of movement of corporate rights through the development of its flowchart of variations in the stages of the life cycle are improved; – accounting display of operations with corporate rights using methodical modeling tools, as well as an appropriate package of internal reporting; – organizational and methodological provisions for controlling corporate rights in the investor based on the development of a program of control, specification of the tasks of control procedures and their integrated information provision; – the procedure for controlling corporate rights in the issuer through the development of a program of control and a set of forms of documents for fixing the results of control; the following facts have gained further development: the classification of operations with corporate rights; identification of tasks of accounting of corporate rights from the issuer and the investor taking into account branch features of the activity of telecommunication enterprises; organizational and documentary accounting of corporate rights of telecommunication enterprises to form a comprehensive approach to their reflection in the account; identification of the object and subject of control over corporate rights, subjects of its conduct and their functional responsibilities. The results are implemented in the activities of PJSC “Kyivstar”, LLC “TV-4”, PE ”Pulsar”, LLC “Audit Firm “Galychyna – Audit service” and in the educational process of the Ternopil National Economic University. Scope of use – activity of telecommunications enterprises.