Predko I. Accounting and control support for enterprise restructuring

The purpose of the dissertation is to substantiate the theoretical and methodological provisions and practical recommendations for improving the accounting and control support of the restructuring process (in terms of determining reserves for its implementation) as a means of preventing bankruptcy. The object of the study is the process of formation of accounting and control support for enterprise restructuring (reserves for its implementation). The subject of the study is a set of theoretical, methodological and organizational principles of accounting and control of enterprise restructuring by its types in terms of forming reserves for its implementation. The scientific novelty of the obtained results lies in the theoretical substantiation and improvement of organizational and methodological principles of accounting and control support for the restructuring of Ukrainian enterprises. Important research results, characterized by scientific novelty, reveal the content of the dissertation and submitted for defense, include the following: improved: - theoretical principles of determining the essence of restructuring as a means of preventing bankruptcy, which, unlike existing approaches, emphasize its reorganization, prospects and opportunities to cover future costs associated with restructuring, investment resources; - the provisions of the accounting policy for provisions for restructuring in terms of justifying the possibility of changes in the organizational component; - methodological component of accounting and control support by developing an internal standard "On the procedure of accounting and control of reserves for restructuring"; - the sequence of formation of financial statements (form № 1 "Balance Sheet" (Statement of financial position), form № 2 "Statement of financial performance" (Statement of comprehensive income), "Notes to the annual financial statements") to disclose information on provisions for restructuring depending on its type, which increases the reliability of reporting for external and internal users; - organization of internal control depending on the type of restructuring in terms of identifying subjects and objects of risk-oriented audit, goal setting, setting tasks, which allows the formation of a system of organizational and methodological support and reduces the risk of irrelevant decisions in restructuring as a precaution against bankruptcy; have further developed: - elements of the method of accounting in terms of developing primary documents and registers of analytical accounting, the reflection of reserves for restructuring in the accounts, which will take into account different tasks depending on the type of restructuring; - methodological principles of internal audit of formation and use of reserves for restructuring according to the developed algorithm for determining the level of security of the economic entity with its own working capital for restructuring based on the delimitation of financial and operational needs of the economic entity; - the economic essence of the concept of "reserves", which covers the potential for improving the efficiency of economic activity of the enterprise, which, in contrast to the normative term "provision for reimbursement of subsequent (future) costs", is more acceptable for use in finding ways to prevent bankruptcy; - classification of reserves for restructuring; - definition of accounting and control support of restructuring as an information system that allows to make relevant management decisions on the need to accrue and the possibility of covering reserves for its implementation, depending on the type of restructuring; - modeling theory in accounting as an additional element of his method.